Descripción del título
Accounting, auditing and ma...
Sustainability performance measurement and communication 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 stakeholders based on trust, transparency, and legitimacy. The purpose of this book is to explore new challenges and new prospects for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider the main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains
Monografía
monografia Rebiun04233983 https://catalogo.rebiun.org/rebiun/record/Rebiun04233983 m o d cr un||||||||| 131224s2013 enka o 000 0 eng d 9781780527673 electronic bk.) :) UPVA 998508489503706 UAM 991008026177304211 UtOrBLW. UtOrBLW. ES-VaUB 658 Accounting, auditing and managerial control for sustainability Recurs electrònic] edited by Lucrezia Songini, Anna Pistoni, Christian Herzig Bingley, U.K. Emerald 2013 Bingley, U.K. Bingley, U.K. Emerald 1 recurs electrònic (viii, 296 p.) il 1 recurs electrònic (viii, 296 p.) Studies in managerial and financial accounting 1479-3512 v. 26 Introduction / Lucrezia Songini, Anna Pistoni, Christian Herzig -- Corporate social responsibility determinants : the relation with CSR disclosure / Anna Pistoni, Lucrezia Songini -- Determinants of corporate social disclosure through a multi-perspective approach : evidences from the target companies of socially responsible funds / Francesco Gangi, Carmen Trotta -- How SMEs disclose their sustainability performance. Which variables influence the choice of reporting guidelines? / Simone Domenico Scagnelli, Laura Corazza, Maurizio Cisi -- Water management and accounting : remarks and new insights from an accountability perspective / Silvana Signori, Gerald Avondo Bodino -- A review of the empirical research in management control, strategy and sustainability / Nathalie Crutzen, Christian Herzig -- Environmental management accounting systems : a review of the evidence and propositions for future research / Giovanni Battista Derchi, Michael Burkert, Daniel Oyon -- The use of causal mapping in the design of sustainability performance measurement systems : evidence from Novo Nordisk / Cristiana Parisi -- In control of sustainability information : untangling the role of accountants / Stefan Schaltegger, Dimitar Zvezdov Sustainability performance measurement and communication 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 stakeholders based on trust, transparency, and legitimacy. The purpose of this book is to explore new challenges and new prospects for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider the main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains Comptabilitat Gestió comptable Empreses- Responsabilitat social Desenvolupament sostenible Auditoría ambiental Gestió comptable Comptabilitat social Llibres electrònics Songini, Lucrezia Pistoni, Anna Herzig, Christian Studies in managerial and financial accounting 26 Emerald Business, Management and Economics E-books