Social Accounting and Public Management

Social Accounting and Public Management
Author: Stephen P. Osborne
Publisher: Routledge
Total Pages: 397
Release: 2010-10-18
Genre: Business & Economics
ISBN: 1136931740

This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.

CSR and Management Accounting Challenges in a Time of Global Crises

CSR and Management Accounting Challenges in a Time of Global Crises
Author: Oncioiu, Ionica
Publisher: IGI Global
Total Pages: 278
Release: 2021-06-25
Genre: Business & Economics
ISBN: 1799880710

Modern companies are subject to increasing pressures to conduct their business in an environmentally responsible manner due to social and environmental problems. Management of sustainable performance is one of the phenomena faced by the current business environment and, in particular, management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions need to be adjusted and strongly substantiated, considering the information required by internal and external stakeholders, including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. CSR and Management Accounting Challenges in a Time of Global Crises is a comprehensive reference source that explores various theoretical and practical approaches of management accounting and its impact in the 21st century and investigates new accounting and financial approaches where economic and social aspects become mutually supportive to enhance their impact on community development. Covering topics such as CSR reporting, sustainability, and greenwashing, this book is an essential resource for academicians, specialty organizations, chief financial officers (CFOs), financial controllers, business analysts, financial planning and analysis (FP&A) analysts, budgeting managers, students, researchers, and business environment managers and specialists.

The Social & Organizational Context of Management Accounting

The Social & Organizational Context of Management Accounting
Author: Anthony G. Puxty
Publisher: Cengage Learning
Total Pages: 0
Release: 1998
Genre: Managerial accounting
ISBN: 9781861524591

This text covers the technical aspects of capital investment decision-making, including the selection of an appropriate discount rate, and also its human and behavioural characteristics. It is a book that will be of value to accounting and finance students, general business students, and also to those actively involved in the capital decision-making process at all levels.

Social Accounting for Sustainability

Social Accounting for Sustainability
Author: José Luis Retolaza
Publisher: Springer
Total Pages: 77
Release: 2015-10-16
Genre: Business & Economics
ISBN: 3319133772

This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.

Environmental Management Accounting and Supply Chain Management

Environmental Management Accounting and Supply Chain Management
Author: Roger L. Burritt
Publisher: Springer Science & Business Media
Total Pages: 388
Release: 2011-05-19
Genre: Science
ISBN: 9400713908

This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.

Environmental Management Accounting

Environmental Management Accounting
Author: Christian Herzig
Publisher: Routledge
Total Pages: 374
Release: 2012-03-15
Genre: Business & Economics
ISBN: 1136449906

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Accounting for Social Value

Accounting for Social Value
Author: Laurie Mook
Publisher: University of Toronto Press
Total Pages: 281
Release: 2013-01-01
Genre: Business & Economics
ISBN: 1442611464

Accounting for Social Value offers academics, accountants, policy-developers, and members of non-profit, co-operative, and for-profit organizations tools and insights to explore the connections between economic, social, and environmental dimensions.

Environmental Management Accounting - Purpose and Progress

Environmental Management Accounting - Purpose and Progress
Author: M.D. Bennett
Publisher: Springer Science & Business Media
Total Pages: 440
Release: 2003-08-31
Genre: Business & Economics
ISBN: 9781402013669

This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.