Sarah D. Stanwick and Peter A. Stanwick
The purpose of this study is to examine the relationship between corporate social responsiveness and organizational characteristics. Using a ratio comparing the number of…
Abstract
The purpose of this study is to examine the relationship between corporate social responsiveness and organizational characteristics. Using a ratio comparing the number of environmental disclosures that are made internally by the firm with external environmental disclosures (Environmental Disclosure Index), an empirical analysis was done using data from 24 chemical companies. The study's results showed that there was an inverse relationship between the firm's social responsiveness and the firm's size and a positive relationship with the firm's financial performance. The study's results did not indicate a significant relationship between the level of corporate social responsiveness and the capital expenditures and pollution emissions released by the firms.
Peter A. Stanwick and Sarah D. Stanwick
This study examines the relationship between ethical reputation, CEO compensation and firm performance for the top corporate citizens as rated by Business Ethics magazine. The…
Abstract
This study examines the relationship between ethical reputation, CEO compensation and firm performance for the top corporate citizens as rated by Business Ethics magazine. The results show that there was not a direct relationship between CEO compensation and firm performance, that a high level of CEO compensation combined with a high ethical reputation did not impact the financial performance of the firm, and firms with a high ethical reputation had only average financial results, while firms with low ethical reputations displayed both high and low financial performance. Furthermore, CEOs of unfirms had, on average, higher compensation levels than firms that were profitable. These findings bring useful inputs for CEO on how they can justify high levels of compensation even during periods when the firm is not profitable or has a low level of profitability. An interesting sidelight of the study is that three CEOs in the sample whose firms were profitable did not accept any compensation during 2002, probably because the financial performance was below expectations.
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Richard A. Bernardi and David F. Bean
This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data…
Abstract
This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.
We've been living in a homogenous world, you know a world centered on and seen through the language perceptions of men. The consequences of this for everything that we take for…
Abstract
We've been living in a homogenous world, you know a world centered on and seen through the language perceptions of men. The consequences of this for everything that we take for granted, for all our assumptions are very deep. Feminism, in the sense I use it, is a radical complexity thought in the process of transforming itself. It is a kind of breaking open of not only the oversimplification but of the lies and the silence in which so much of human experience has been cloaked. Too much has been left out, too much has been unmentioned, too much has been made taboo. Too many connections have been disguised or denied. (Interview with Adrienne Rich, Christopher Street, Jan. 1977, pp. 9–16.)
Marjorie Peregoy, Julia M. Rholes and Sandra L. Tucker
This is a resource guide for librarians who wish to gather books and other materials to use in promoting National Women's History Week or, as it will be soon, National Women's…
Abstract
This is a resource guide for librarians who wish to gather books and other materials to use in promoting National Women's History Week or, as it will be soon, National Women's History Month. The emphasis is on history rather than on current women's issues. Most of the materials cited have appeared within the past ten years, but a few important older works are included as well.
Charles H. Cho and Dennis M. Patten
This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North…
Abstract
This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America.1 But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews (1997), Gray (2002, 2006), and Deegan and Soltys (2007). The last of these authors note (p. 82) that CSEAR Summer Schools were initiated in Australasia, at least partly as a means to spur interest and activity in social and environmental accounting (SEA) research. So, too, was the first North American CSEAR Summer School.2 We believe, therefore, that it is worthwhile to attempt in some way to identify where SEA currently stands as a field of interest within the broader academic accounting domain in Canada and the United States.3 As well, however, we believe this is a meaningful time for integrating our views on the future of our chosen academic sub-discipline with those of Gray (2002), Deegan and Soltys (2007), and others. Thus, as the title suggests, we seek to identify (1) who the SEA researchers in North America are; (2) the degree to which North American–based accounting research journals publish SEA-related research; and (3) where we, the SEA sub-discipline within North America, might be headed. We begin with the who.