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 publication is to discover new demanding situations and new customers for sustainability accounting examine, and to debate destiny instructions of analysis. It considers a wide spectrum of alternative theoretical lenses and study equipment, and explores numerous kinds of organizational settings and practices in numerous countries.

This e-book brings jointly articles that ponder major parts of accounting: monetary accounting, auditing and managerial accounting, so one can seriously assessment and increase theorizations and methodological purposes to the research of all major accounting fields in a sustainability context. It goals to curiosity a really huge variety of lively 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 watch over, auditing, CSR/sustainability...

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A large spectrum of theoretical lenses, such as legitimacy theory, stakeholder theory, resource-based view (RBV) theory, institutional theory, positive accounting theory, proprietary cost theory, agency theory, and theory of asymmetric information as well different research methods, have been brought together, and various types of organizational settings and practices in different countries have been explored. The book features both conceptual and empirical articles using various methodologies, such as univariate analysis, multivariate analysis, but also case study analysis.

Starting from the evidence of the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, the chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice. The authors empirically investigate and discuss the accountant’s contribution to sustainability information management, which can help overcome organizational challenges impeding companies to successfully implement sustainability measures.

Research findings show that the breadth of disclosure is associated with multiple factors both external and internal to the firm, such as country of origin, industry reputation, firm size, frequency of the SRFs participation, and corporate social performance. For a comprehensive understanding of the deeper causes of the variations in CSD, the outcome of the survey supports an interpretative approach that enables to look at the CSD through different perspectives. Scagnelli, Corazza, and Cisi provide insights on SMEs’ involvement in sustainability reporting and the variables influencing the choice of reporting guidelines.

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