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Article
Publication date: 3 October 2016

Anni Tuppura, Heli Arminen, Satu Pätäri and Ari Jantunen

The purpose of the paper is to examine empirically Granger causality relationships between corporate social performance (CSP) and corporate financial performance (CFP) in four…

1246

Abstract

Purpose

The purpose of the paper is to examine empirically Granger causality relationships between corporate social performance (CSP) and corporate financial performance (CFP) in four different industries.

Design/methodology/approach

The paper uses the Granger causality test to analyse the causality relationships between CSP and CFP in clothing, energy, food and forest industries in the USA. The panel data used combined CSP and CFP measures over the years 1991-2009. CSP strengths and concerns are handled as distinct constructs.

Findings

There is some evidence of bidirectional causality between CSP and CFP in the clothing, energy and forest industries; but in the food industry, CSP appears not to Granger-cause CFP. The results encourage accounting for the industry in empirical analyses, as well as the use of more than one measure for CFP in the analyses.

Originality/value

The direction of causality between CSP and CFP has been specifically addressed in only a few studies. Because the causality relationship may, in addition, be concealed when multi-industry data are used, this paper contributes to the literature by examining the Granger causality between CSP and CFP in four different industry contexts using two different measures of CFP.

Details

Social Responsibility Journal, vol. 12 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Available. Content available
Article
Publication date: 30 September 2014

10

Abstract

Details

Journal of Manufacturing Technology Management, vol. 25 no. 8
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 1 January 2013

1376

Abstract

Details

Journal of Manufacturing Technology Management, vol. 24 no. 1
Type: Research Article
ISSN: 1741-038X

Available. Content available
Article
Publication date: 1 February 2016

19

Abstract

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Journal of Manufacturing Technology Management, vol. 27 no. 1
Type: Research Article
ISSN: 1741-038X

Available. Content available
Article
Publication date: 28 January 2014

185

Abstract

Details

Journal of Manufacturing Technology Management, vol. 25 no. 1
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 6 March 2017

Lili-Anne Kihn and Salme Näsi

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to…

1284

Abstract

Purpose

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

Design/methodology/approach

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

Findings

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

Research limitations/implications

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Practical implications

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Social implications

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

Originality/value

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 1
Type: Research Article
ISSN: 1832-5912

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