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Download Accounting and Control for Sustainability by Lucrezia Songini,Anna Pistoni,Christian Herzig, et PDF

By Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013

The objective of this e-book is to discover new demanding situations and new clients for sustainability accounting study, and to debate destiny instructions of analysis. It considers a wide spectrum of other theoretical lenses and study tools, and explores numerous varieties of organizational settings and practices in several countries.

This ebook brings jointly articles that ponder major components of accounting: monetary accounting, auditing and managerial accounting, so that it will seriously assessment and increase theorizations and methodological functions to the research of all major accounting fields in a sustainability context. It goals to curiosity a relatively huge variety of energetic researchers professors and practitioners (CPAs and CMAs, managers and managers, but additionally consultants), either from the accounting box, and from the sustainability and CSR domain names. This booklet goals to curiosity researchers and practitioners in accounting, managerial keep an eye on, auditing, CSR/sustainability...

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Sample text

On the one side, the criticism is a consequence of the theoretical problems with decision usefulness itself, because it lacks a theoretical backing; on the other side, it depends on the fact that the involvement in CSR disclosure could not be motivated mainly by the needs of the financial participants but from other nonfinancial motives of the corporations. In fact, apart from the pressures coming from the financial markets, and the willingness to be aligned with the requests of its own industry or with particular codes of conduct, other external drivers can impact on CSR disclosure.

The resulting causal map is a prerequisite and serves as a building block for the design of the organization’s Strategic Performance Measurement Systems (SPMS) for sustainability. Finally, Parisi’s study shows that the use of the ad hoc methodology of causal mapping can support the process of quantifying the financial returns related to CSR. Empirically, the research relies on qualitative, deductive research that was undertaken at a leading international pharmaceutical company, Novo Nordisk, in order to provide more robust findings than those provided by previous studies.

In fact, while research has generated a sizeable body of insights into sustainability reporting and disclosure practices, quite a little is known about the relationship between external sustainability reporting and internal managerial accounting and reporting. Even less is known about the integration of sustainability into management control and its uses for strategic management, although there is a wide recognition that sustainability managerial accounting can play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with internal stakeholders based on trust and legitimacy.

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