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Author: Živko Bergant
Publisher: Springer Nature
ISBN: 3030779289
Category : Business & Economics
Languages : en
Pages : 251
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Book Description
Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles. A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis. The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered.
Author: Živko Bergant
Publisher: Springer Nature
ISBN: 3030779289
Category : Business & Economics
Languages : en
Pages : 251
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Book Description
Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles. A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis. The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered.
Author: Audrey Paterson
Publisher: Goodfellow Publishers Ltd
ISBN: 1911396560
Category : Business & Economics
Languages : en
Pages : 276
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Book Description
This important and timely new text introduces and explains the key ideas of accounting for society, the historical development of corporate social responsibility, accountability and ethics and their importance to everyday life.
Author: John Flower
Publisher: Taylor & Francis
ISBN: 1317240510
Category : Business & Economics
Languages : en
Pages : 232
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Book Description
Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.
Author: Samuel O. Idowu
Publisher: Springer
ISBN: 3319704494
Category : Business & Economics
Languages : en
Pages : 277
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Book Description
This book takes a fresh look at current issues in corporate social responsibility (CSR) with a special focus on emerging economies. In particular, it includes dedicated chapters on the theory of CSR, related principles and values, and insights from cross-generational investigations. In turn, the second part of the book examines the relation between financial performance and social responsibility in different industries and types of organizations. The third part presents cases involving emerging economies, and addresses reporting, auditing and accounting, as well as sector-specific issues for e.g. retailing and banking. Lastly, the book tackles the aspects of financial performance and taxation in a number of case studies and practical examples. Overall the book provides cutting-edge insights into the theory and practice of CSR from European countries that can be considered emerging or developing.
Author: Massimo Valeri
Publisher: Springer
ISBN: 3319976494
Category : Business & Economics
Languages : en
Pages : 254
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Book Description
This book explores the key issues of corporate social responsibility (CSR) and reporting as applied to sports organizations, with particular attention to the Italian environment. It is divided into two parts, the first of which examines the general principles and reporting tools of CSR; these represent the reference point for all types of organization, including sports organizations. The coverage encompasses the evolution of CSR and the latest standards issued by authoritative international public and private institutions. The aim is to provide readers with a sound basis for understanding fully the application of these principles and reporting tools within the world of sport. The second part is devoted to a detailed analysis of the CSR strategies and social reporting initiatives adopted by sports organizations. Although the focus is primarily on Italian sports organizations, due attention is also paid to world benchmarks. In particular, the analysis examines the CSR strategies and reporting initiatives developed by international and Italian sports federations and by two international professional football clubs. The book will be of wide interest to academics, students, and practitioners.
Author: Steven Mintz
Publisher: Springer Science & Business Media
ISBN: 9400770820
Category : Philosophy
Languages : en
Pages : 284
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Book Description
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Author: Samuel O Idowu
Publisher: Springer Science & Business Media
ISBN: 3642026303
Category : Business & Economics
Languages : en
Pages : 444
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Book Description
Since the general acceptance of the field of corporate social responsibility worldwide, corporate entities and those who act for them either as executives or "ordinary" employees are expected to be socially responsible. Being socially responsible has a number of quantifiable and unquantifiable benefits for the entity and its stakeholders. It improves the entity’s bottom line results, protects jobs, and is also better for the environment. As such, it makes good sense for professionals and those that they interact with as colleagues, suppliers of goods and services, lenders etc to want to take the issue of CSR seriously. This perhaps explains why this book has chosen to explore how 19 professions across the world have integrated and continue to impress upon their staff the importance of CSR in their operational activities. We are constantly reminded that our world’s natural resources are exhaustible; we can therefore no longer live for today alone if we do not want to cause substantial problems for future generations.
Author: Sheila Killian
Publisher:
ISBN: 9781907214639
Category : Social responsibility of business
Languages : en
Pages : 151
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Book Description
Author: Vassili Joannidès de Lautour
Publisher: Springer Nature
ISBN: 3030201570
Category : Business & Economics
Languages : en
Pages : 245
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Book Description
This book responds to key issues in strategic management control by studying the interplay between ethics, social and environmental performance and governance. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date issues pertaining to ethical insights into management accounting and accountability.
Author: Rebecca Henderson
Publisher:
ISBN: 0198704070
Category : Ecology
Languages : en
Pages : 396
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Book Description
The business case for acting sustainably is becoming increasingly compelling - reducing our global footprint to sustainable levels is the defining issue of our times and it is one that can only be addressed with the active participation of the private sector. However, persuading well-established organizations to act in new ways is never easy. This book is designed to support business leaders and organizational scholars who are grappling with this challenge by pulling together leading edge insights from some of the world's best researchers as to how organizational change in general - and sustainable change in particular - can be most effectively managed. The book begins by laying out the economic case for change, while subsequent chapters describe how leaders at firms such as Du Pont, IBM and Cemex have transformed their organizations, exploring issues such as the role of the senior team and the ways in which firms shift their identities, build innovative cultures and processes, and begin to change the world around them. Business leaders will find the book a source of both powerful examples and immediately actionable ideas, while scholars will be deeply intrigued by the insights that emerge from the cross-cutting exploration of one of the toughest challenges our society has ever faced.
