Author: Can Öztürk
Publisher: Emerald Group Publishing
ISBN: 1789737613
Category : Business & Economics
Languages : en
Pages : 159
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Book Description
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Author: Allam Hamdan
Publisher: Emerald Group Publishing
ISBN: 1804559725
Category : Business & Economics
Languages : en
Pages : 408
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Book Description
Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.
Author: Xavier Font
Publisher: Routledge
ISBN: 0429651244
Category : Business & Economics
Languages : en
Pages : 283
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Book Description
This comprehensive volume considers the corporate social responsibility (CSR) of tourism and hospitality firms towards stakeholders, exploring CSR in terms of broad stakeholder accountability by considering both the scope of reporting and the quality of stakeholder engagement. The authors analyse how CSR contributes to shareholder accountability (i.e. as financial performance) by developing a multiple attribute decision-making model to deploy CSR resources, analysing how CSR contributes to the management of systematic risk as part of an internationalisation strategy, and showing how philanthropy is used as a legitimisation tool. The authors then review how managers negotiate CSR priorities within their organisational strategy by accounting for the utility gained by family firms from ecological and social outcomes in comparison with profit outcomes, analysing the trade-offs of co-constructing a sustainability innovation and weighting factors in water planning. They also review how employees are central to the delivery of CSR actions by exploring how green organisational culture affects organisational citizenship behaviour, how organisational green practices impact an organisation’s image and its customers’ environmental consciousness and behavioural intentions, and how organisational CSR affects employee pro-environmental citizenship and tourists’ pro-environmental citizenship. The book concludes by reviewing the role of consumers in CSR with ten strategies to close the consumers' attitude-behaviour gap and an account of how customers’ trust is a mediator between CSR, image and loyalty. This book was originally published as a special issue of the Journal of Sustainable Tourism.
Author: Jeffrey S. Harrison
Publisher: Cambridge University Press
ISBN: 1107191467
Category : Business & Economics
Languages : en
Pages : 301
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Book Description
A comprehensive foundation for stakeholder theory, written by many of the most respected and highly cited experts in the field.
Author: William A. Barnett
Publisher: Emerald Group Publishing
ISBN: 1789735793
Category : Business & Economics
Languages : en
Pages : 164
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Book Description
Volume 27 of the International Symposia in Economic Theory and Econometrics series collects a range of unique and diverse chapters, each investigating different spheres of development in emerging markets with a specific focus on significant engines of growth and advancement in the Asia-Pacific economies.
Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 1838679634
Category : Business & Economics
Languages : en
Pages : 214
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Book Description
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Author: Marios I. Katsioloudes
Publisher: Routledge
ISBN: 0750679832
Category : Business & Economics
Languages : en
Pages : 724
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Book Description
'International Business' covers international business issues from a multinational perspective. Each chapter features the reverse perspective case that provides material for discussion and/or case analysis from a global perspective not necessarily that of the US.
Author: Kıymet Çalıyurt
Publisher: Routledge
ISBN: 1317048008
Category : Business & Economics
Languages : en
Pages : 351
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Book Description
In the wake of the 1987 Brundtland Report, sustainable development has become key to the management systems within businesses, and a means by which companies can increase their long-term value. Being a ‘sustainable company’ increasingly means ‘staying alive in business’ and has become a necessity for all kinds of enterprises, from the micro-sized to global corporations. In more recent years, many companies, and indeed governments, have looked at sustainability as a means to combat the multiple challenges of environmental accidents, global warming, resource depletion, energy, poverty and pollution. However, being sustainable or maintaining sustainability is not an easy task for a company’s management function. It needs continuous support and engagement from the board, the executive management, staff and other stakeholders alike. Additionally, it brings extra costs to the company in terms of hiring trained staff, organising continuous training in the company, publishing sustainability reports and subscribing to a rating system. Sustainability must be nourished by a company’s board as well as by all of its departments, such as accounting, marketing and human resources. By the same token, it is not enough for a company simply to declare itself a ‘sustainable business’ or rely on past measures and reputation; sustainability is an ongoing activity and one which has to be proved by periodically disclosing sustainability reports, according to international rating systems. In Sustainability and Management: An International Perspective, Kıymet Çalıyurt and Ülkü Yüksel bring together international authors from a variety of specialisations to discuss the development, aspects, problems, roadmap, trends and disclosure systems for sustainability in management. The result is a lively, insightful exposition of the field.
Author: Belén Díaz Díaz
Publisher: Springer Nature
ISBN: 3030369706
Category : Business & Economics
Languages : en
Pages : 397
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Book Description
This book explores the current state of Corporate Social Responsibility (CSR) from an international perspective, the goal being to share ideas and visions for a sustainable future and to provide useful guidelines for academics, practitioners and policymakers in the context of the 2030 “Agenda for Sustainable Development” released by the United Nations. Research on CSR has evolved considerably over the last three decades. However, there are still many unanswered questions concerning the sustainability of business in an increasingly changing world, for example: If most companies consider CSR to be valuable to their organizations, why do only 15% of them systematically implement Social Responsibility initiatives? If CSR has been found to be profitable for companies, why are they so reluctant to develop an active, internal CSR policy? Why are there such significant differences in CSR adoption from country to country? Why does it take a huge crisis to make politicians react and regulate certain core CSR issues? This contributed volume answers these questions, presenting a wealth of case studies and new approaches in the process.
Author: Ojo, Marianne
Publisher: IGI Global
ISBN: 1522519017
Category : Business & Economics
Languages : en
Pages : 334
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Book Description
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.
