Marianne Bradford, Julia B. Earp and Paul F. Williams
The purpose of this paper is to determine what types of sustainability activities companies are reporting and whether persons external to the companies understand how those…
Abstract
Purpose
The purpose of this paper is to determine what types of sustainability activities companies are reporting and whether persons external to the companies understand how those reported activities correspond to the companies’ narratives about sustainability. That is to ascertain how people interpret the meaning of the activities included in the sustainability reports.
Design/methodology/approach
From a sample of sustainability reports prepared by Global Reporting Initiative (GRI) guidelines, the authors identified the distinct activities reported. The authors prepared a survey comprised of these activities and asked a sample of people knowledgeable about business and investing to evaluate each activity on the extent to which they are relevant to sustainability performance. The responses were then factor analyzed to identify the most important dimensions of sustainability these persons employed to relate the activities to sustainability.
Findings
The dimensions employed by the subjects differed in some significant ways from those dimensions used to construct the GRI format. Subjects evaluated sustainability efforts as primarily efforts of being a good citizen with sustainability an end in itself rather than as constraint to be respected in achieving profitability goals.
Research limitations/implications
The study is a first attempt so results are preliminary, i.e. suggestive but not definitive. Though preliminary an intriguing implication is that closure on a sustainability reporting structure would be premature. More effort needs to be devoted to provide more clarity on the concept of corporate sustainability and what its implications are for corporate behavior.
Practical implications
Given the results that sustainability be regarded as a corporate end, what is the role of the corporation in society seems still to be disputatious. Sustainability may not be something achievable without changes in corporate law.
Originality/value
The study is an early attempt to assess the potential alternative narratives about corporate sustainability. Its value lies in providing insights into the age-old question of what should be the role of the corporation in a free society.
Details
Keywords
Marianne Bradford, Dave Henderson, Ryan J. Baxter and Patricia Navarro
As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit…
Abstract
Purpose
As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit benefits.
Design/methodology/approach
The DeLone and McLean information systems success model (2003) is adapted with audit-related uses of GAS as antecedents to information quality. Survey data on 188 current users of GAS, who are financial and IT auditors, is analyzed with partial least squares method.
Findings
For financial auditors, detecting material misstatements antecedent is the only significant indicator of information quality for GAS. For IT auditors, detecting control deficiencies and fraud significantly impacts information quality. Information quality influences use for both auditors; however, it only influences satisfaction with GAS for financial auditors. System quality impacts GAS satisfaction for only IT auditors and has no impact on GAS use for either type of auditor. Service quality influences use of GAS for financial, but not IT auditors. For both groups, service quality has no impact on satisfaction with GAS, and GAS use and satisfaction with GAS positively increases their perceptions of audit benefits.
Originality/value
Financial and IT auditors who use GAS are both focused on matching GAS use with their primary audit objectives. Results suggest that as GAS use increases, system quality may be important to satisfaction. Training should first focus on the usefulness of GAS to the audit to increase extent of use. Lastly, the more auditors use GAS and are satisfied with it, the greater their perception GAS contributing directly to benefit the audit.
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Keywords
At the Royal Society of Health annual conference, no less a person than the editor of the B.M.A.'s “Family Doctor” publications, speaking of the failure of the anti‐smoking…
Abstract
At the Royal Society of Health annual conference, no less a person than the editor of the B.M.A.'s “Family Doctor” publications, speaking of the failure of the anti‐smoking campaign, said we “had to accept that health education did not work”; viewing the difficulties in food hygiene, there are many enthusiasts in public health who must be thinking the same thing. Dr Trevor Weston said people read and believed what the health educationists propounded, but this did not make them change their behaviour. In the early days of its conception, too much was undoubtedly expected from health education. It was one of those plans and schemes, part of the bright, new world which emerged in the heady period which followed the carnage of the Great War; perhaps one form of expressing relief that at long last it was all over. It was a time for rebuilding—housing, nutritional and living standards; as the politicians of the day were saying, you cannot build democracy—hadn't the world just been made “safe for democracy?”—on an empty belly and life in a hovel. People knew little or nothing about health or how to safeguard it; health education seemed right and proper at this time. There were few such conceptions in France which had suffered appalling losses; the poilu who had survived wanted only to return to his fields and womenfolk, satisfied that Marianne would take revenge and exact massive retribution from the Boche!
Chester Whitney Wright (1879–1966) received his A.B. in 1901, A.M. in 1902 and Ph.D. in 1906, all from Harvard University. After teaching at Cornell University during 1906–1907…
Abstract
Chester Whitney Wright (1879–1966) received his A.B. in 1901, A.M. in 1902 and Ph.D. in 1906, all from Harvard University. After teaching at Cornell University during 1906–1907, he taught at the University of Chicago from 1907 to 1944. Wright was the author of Economic History of the United States (1941, 1949); editor of Economic Problems of War and Its Aftermath (1942), to which he contributed a chapter on economic lessons from previous wars, and other chapters were authored by John U. Nef (war and the early industrial revolution) and by Frank H. Knight (the war and the crisis of individualism); and co-editor of Materials for the Study of Elementary Economics (1913). Wright’s Wool-Growing and the Tariff received the David Ames Wells Prize for 1907–1908, and was volume 5 in the Harvard Economic Studies. I am indebted to Holly Flynn for assistance in preparing Wright’s biography and in tracking down incomplete references; to Marianne Johnson in preparing many tables and charts; and to F. Taylor Ostrander, as usual, for help in transcribing and proofreading.