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Article
Publication date: 1 April 1999

Pamela Edwards, Frank K Birkin and David G Woodward

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical evidence…

458

Abstract

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical evidence about data collection and reporting in some organisations shows that the current scope of mainstream accounting may be too narrow. Drawing especially on environmental accounting initiatives, the paper discusses where the boundaries of accounting and annual reporting are currently set, and whether the accounting profession can respond proactively to push the boundaries of corporate reporting to reflect performance in more all‐embracing ways.

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Journal of Applied Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 1 May 1997

Frank Birkin and David Woodward

Presents a framework and methodology of accounting for the sustainable corporation which has the familiar accounting objectives of assessing and reporting corporate performance…

1389

Abstract

Presents a framework and methodology of accounting for the sustainable corporation which has the familiar accounting objectives of assessing and reporting corporate performance but that is where the similarities end. Instead of conceiving of the corporation in economic terms, this account is based on the principles of sustainable development and the information needs of both economic and non‐economic stakeholders. A new concept of the corporation is achieved by the integration of existing environmental engineering and ecological techniques with economic considerations. In this way, managerial horizons and responsibilities are widened and important communication channels are opened between key disciplines, public and private authorities and a range of communities. The account does not measure in absolute terms the sustainable development that a corporation has attained but provides a comparative mechanism so that corporations may assess their sustainable development in relation to other corporations.

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Environmental Management and Health, vol. 8 no. 2
Type: Research Article
ISSN: 0956-6163

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Article
Publication date: 1 October 2000

Frank Birkin

The breadth of information that is required for appraising the sustainable development performance of our institutions is far larger than an economic understanding of wealth is…

729

Abstract

The breadth of information that is required for appraising the sustainable development performance of our institutions is far larger than an economic understanding of wealth is capable of capturing. This paper argues that health and not wealth provides a more appropriate goal and measurement framework for sustainable development. The argument considers current industrial practice in which the emphasis has shifted from micro‐economic to physical‐units measures of performance such as in mass‐balancing as well as in environmental management system standards. The ecological aspects of production units are considered as the source of significant information which is beyond the scope and capabilities of economics to represent. A description is then provided of a tool that is being developed to account for the sustainable development achievements of islands tourism enterprises in Greece, Italy and Scotland. The goal of this tool, as well as sustainable development itself, is to measure increases in health and not in wealth.

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Environmental Management and Health, vol. 11 no. 4
Type: Research Article
ISSN: 0956-6163

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Article
Publication date: 1 September 1994

Frank Birkin and Helle Bank Jørgensen

Industry′s claim to create wealth serves to legitimize the independenceof its policies and actions. Yet such a creation process is delusory inan interdependent and indeterminate…

429

Abstract

Industry′s claim to create wealth serves to legitimize the independence of its policies and actions. Yet such a creation process is delusory in an interdependent and indeterminate world grounded in quantum physics, ecology and chaos theory. Contemporary corporate annual reports are prepared from the perspective of discrete industrial entities driven by the dynamic of unlimited growth. Most pressures being applied to change these reports seek merely to complicate, by adding information, rather than to revise by removing organizational boundaries and restating core beliefs. Recent corporate environmental reports, for example, confuse and are of limited use to company analysts; they do little to aid the fundamental transition to sustainable industry. However, a conception of industry as a wealth appropriator within the ecosphere can help, and this understanding gives rise to a new direction for accounting, auditing and environmental reporting. Examples of first steps taken by Denmark in this new direction are given.

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Environmental Management and Health, vol. 5 no. 3
Type: Research Article
ISSN: 0956-6163

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Available. Content available
Article
Publication date: 24 April 2007

603

Abstract

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Accounting, Auditing & Accountability Journal, vol. 20 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 23 December 2010

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Research in Accounting in Emerging Economies
Type: Book
ISBN: 978-0-85724-452-9

Available. Open Access. Open Access
Article
Publication date: 25 April 2024

Mika Luhtala, Olga Welinder and Elina Vikstedt

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…

1361

Abstract

Purpose

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Design/methodology/approach

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

Findings

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

Originality/value

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 13 April 2015

Jill Frances Atkins, Aris Solomon, Simon Norton and Nathan Lael Joseph

This paper aims to provide evidence to suggest that private social and environmental reporting (i.e. one-on-one meetings between institutional investors and investees on social…

1682

Abstract

Purpose

This paper aims to provide evidence to suggest that private social and environmental reporting (i.e. one-on-one meetings between institutional investors and investees on social and environmental issues) is beginning to merge with private financial reporting and that, as a result, integrated private reporting is emerging.

Design/methodology/approach

In this paper, 19 FTSE100 companies and 20 UK institutional investors were interviewed to discover trends in private integrated reporting and to gauge whether private reporting is genuinely becoming integrated. The emergence of integrated private reporting through the lens of institutional logics was interpreted. The emergence of integrated private reporting as a merging of two hitherto separate and possibly rival institutional logics was framed.

Findings

It was found that specialist socially responsible investment managers are starting to attend private financial reporting meetings, while mainstream fund managers are starting to attend private meetings on environmental, social and governance (ESG) issues. Further, senior company directors are becoming increasingly conversant with ESG issues.

Research limitations/implications

The findings were interpreted as two possible scenarios: there is a genuine hybridisation occurring in the UK institutional investment such that integrated private reporting is emerging or the financial logic is absorbing and effectively neutralising the responsible investment logic.

Practical implications

These findings provide evidence of emergent integrated private reporting which are useful to both the corporate and institutional investment communities as they plan their engagement meetings.

Originality/value

No study has hitherto examined private social and environmental reporting through interview research from the perspective of emergent integrated private reporting. This is the first paper to discuss integrated reporting in the private reporting context.

Details

Meditari Accountancy Research, vol. 23 no. 1
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and…

Abstract

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with countries such as Canada, Brazil, and Argentina being the most recent adopters (IFRS Foundation, 2011b). This growing number of countries implementing IFRS and their experiences and emerging challenges have further raised researchers' interest in this controversial topic (Ashbaugh & Pincus, 2001; Atwood et al., 2011; Byard et al., 2011; Christensen et al., 2007; Daske et al., 2008; Ding et al., 2007; Hail et al., 2010a, 2010b; Kvaal & Nobes, 2010; McAnally et al., 2010; Mechelli, 2009; Niskanen, Kinnunen, & Kasanen, 2000; Stolowy, Haller, & Klockhaus, 2001; Tyrrall et al., 2007). However, these studies have concentrated on the development and application of specific accounting standards and practices and/or cross-national and cross-cultural issues concerning adaptation, implementation, and evaluation of IFRS. Moreover, an increasing number of studies have been devoted to classifications of accounting models and categorization of accounting standards, principles, and values (Chanchani & Willett, 2004; D'Arcy, 2000, 2001; Doupnik & Richter, 2004; Doupnik & Salter, 1993; Gray, 1988; Kamla, Gallhofer, & Haslam, 2006; Nair & Frank, 1980; Patel, 2003, 2007; Perera & Mathews, 1990; Salter & Doupnik, 1992). However, very few studies have critically examined the historical development of accounting practices and issues related to convergence in its socioeconomic context and, importantly, we are not aware of any study that has rigorously examined the institutionalization of Anglo-American accounting practices as international practice with an emphasis on power and legitimacy in the move toward convergence of accounting standards.

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Article
Publication date: 6 June 2019

Joanne Roberts

Through a critical review of the impact of luxury international business, this study aims to contribute to an understanding of business activities that depend on an unequal…

2747

Abstract

Purpose

Through a critical review of the impact of luxury international business, this study aims to contribute to an understanding of business activities that depend on an unequal distribution of income and wealth.

Design/methodology/approach

Drawing on a wide range of academic and practitioner literature, this study adopts a critical luxury studies approach to provide an assessment of the economic and social impact of luxury international business.

Findings

Luxury is an increasingly important sector of the economy, which contributes to the welfare of increasing numbers of people across the world. Alongside its dependence on an unequal distribution of income and wealth and the negative aspects to which this gives rise, luxury business generates significant benefits to the economy and society through promoting economic growth, innovation, cultural enrichment, improved quality of the built environment and environmentally sustainable business practices. Nevertheless, an appropriate level of regulation and taxation on the excesses of contemporary luxury consumption could improve the welfare of all. Hence, luxury international business warrants investigation by critical scholars who recognize the complexity of the benefits and dark sides arising from luxury.

Research limitations/implications

This study draws on an extensive review of academic and practitioner literature. However, primary research is required to investigate further the key issues identified.

Social implications

Through an exploration of the impact of the production and consumption of luxury, this study reveals how luxury businesses serving the super-rich can contribute to the welfare of society whilst also giving rise to negative outcomes.

Originality/value

By adopting a critical luxury studies approach, this study offers an original contribution to the field of international business and introduces avenues for future critical international business research.

Details

critical perspectives on international business, vol. 15 no. 2/3
Type: Research Article
ISSN: 1742-2043

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