This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and nonaccounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has accounting expertise. This study is among the comprehensive evidence prove that audit committee chair with accounting expertise contributes to the quality of financial reporting in emerging market.
{"title":"Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter?","authors":"S. Baatwah, Norsiah Ahmad, Zalailah Salleh","doi":"10.22164/ISEA.V10I4.151","DOIUrl":"https://doi.org/10.22164/ISEA.V10I4.151","url":null,"abstract":"This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and nonaccounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has accounting expertise. This study is among the comprehensive evidence prove that audit committee chair with accounting expertise contributes to the quality of financial reporting in emerging market.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"10 1","pages":"63-85"},"PeriodicalIF":0.0,"publicationDate":"2018-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46532321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper presents a sector scan of a sample of Australian Credit Unions and Mutual Banks to examine the CSR reporting from the perspective of the three pillars model proposed by vanOorschot, de Hoog, van der Steen and van Twist (2013). It is argued that the pillar requiringco-operatives to ensure activities which ‘aim for change’, should promote increasing adoptionof CSR. The paper theorises that regulatory requirements imposed in Australia on all bankinginstitutions carry a higher proportional cost to the customer owned banking sector than theshareholder based commercial banks. This consumption of the limited financial resourcesavailable in this sector of banking services, are inhibiting regional Customer Owned Bankingproviders, as co-operative organisations, to fulfil the required co-operative principle to instigatechange for the betterment of communities. This failure could signal the demise of some entitiesin the jurisdiction of Customer Owned Banking.
本文对澳大利亚信用合作社和互助银行的样本进行了行业扫描，从vanOorschot、de Hoog、van der Steen和van Twist(2013)提出的三支柱模型的角度来研究企业社会责任报告。有人认为，要求合作社确保“以变革为目标”的活动的支柱应该促进越来越多地采用企业社会责任。这篇论文的理论是，澳大利亚对所有银行机构实施的监管要求，对客户所有的银行部门来说，比以股东为基础的商业银行承担更高的比例成本。这种对银行服务部门有限的可用金融资源的消耗，阻碍了作为合作组织的区域性客户自有银行提供商履行必要的合作原则，以促进改善社区的变革。这种失败可能标志着客户自有银行管辖范围内的一些实体的消亡。
{"title":"Community in Credit Unions: Has banking regulationimpaired CSR in Australian Customer Owned Banks?","authors":"Dianne McGrath","doi":"10.22164/ISEA.V9I4.136","DOIUrl":"https://doi.org/10.22164/ISEA.V9I4.136","url":null,"abstract":"This paper presents a sector scan of a sample of Australian Credit Unions and Mutual Banks to examine the CSR reporting from the perspective of the three pillars model proposed by vanOorschot, de Hoog, van der Steen and van Twist (2013). It is argued that the pillar requiringco-operatives to ensure activities which ‘aim for change’, should promote increasing adoptionof CSR. The paper theorises that regulatory requirements imposed in Australia on all bankinginstitutions carry a higher proportional cost to the customer owned banking sector than theshareholder based commercial banks. This consumption of the limited financial resourcesavailable in this sector of banking services, are inhibiting regional Customer Owned Bankingproviders, as co-operative organisations, to fulfil the required co-operative principle to instigatechange for the betterment of communities. This failure could signal the demise of some entitiesin the jurisdiction of Customer Owned Banking.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"235-256"},"PeriodicalIF":0.0,"publicationDate":"2017-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47879569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Initial Evidence on the Association between Local Government Fiscal Distress and Environmental Protection Programs","authors":"J. Phillips, P. Strickland","doi":"10.22164/ISEA.V10I3.165","DOIUrl":"https://doi.org/10.22164/ISEA.V10I3.165","url":null,"abstract":"","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"10 1","pages":"45-62"},"PeriodicalIF":0.0,"publicationDate":"2016-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167326","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Victoria Fisher, Lois S. Mahoney, Joseph A. Scazzero
As globalization has increased, so have the increased pressures and expectations for companies to participate in corporate social responsibility (CSR). Using a new database, SustainalyticsGlobal Platform (SGP), we examined how a globalized economy affects CSR rankings,including the categories of environmental, social, and governance for 4,643 companies in thesix international regions of Africa, Asia-Pacific, Europe, Latin America, North America andSouth America. We found that the regions of Africa, Europe and South America hadconsistently higher CSR scores for Total CSR and all categories, followed by North America,while the regions of Latin America and Asia-Pacific had the lowest CSR scores. Additionally,we found that the CSR category of governance had the highest CSR scores while theenvironmental category has the lowest.
{"title":"An International Comparison of Corporate Social Responsibility","authors":"Victoria Fisher, Lois S. Mahoney, Joseph A. Scazzero","doi":"10.22164/ISEA.V10I1.141","DOIUrl":"https://doi.org/10.22164/ISEA.V10I1.141","url":null,"abstract":"As globalization has increased, so have the increased pressures and expectations for companies to participate in corporate social responsibility (CSR). Using a new database, SustainalyticsGlobal Platform (SGP), we examined how a globalized economy affects CSR rankings,including the categories of environmental, social, and governance for 4,643 companies in thesix international regions of Africa, Asia-Pacific, Europe, Latin America, North America andSouth America. We found that the regions of Africa, Europe and South America hadconsistently higher CSR scores for Total CSR and all categories, followed by North America,while the regions of Latin America and Asia-Pacific had the lowest CSR scores. Additionally,we found that the CSR category of governance had the highest CSR scores while theenvironmental category has the lowest.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"10 1","pages":"1-17"},"PeriodicalIF":0.0,"publicationDate":"2016-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The book is an 11 chapter research based book. It starts with the outset of social accounting. A comparison on the understanding of social accounting shows that the scope of social accounting is the society and/or environment. A short discussion about social accounts and social accounting are presented after the definitions of social accounting. Social reporting is presented as the parts of social accounting. A social report can involve the disclosure of products, consumer interests, employee interest, environment and community development. Interactions with community for social reporting are part social reporting. The interactions can be in detailed manner as in Deegan (2007). Following the introduction to social reporting is the overview of prior social accounting research. These discussions constitute Chapter 2. Chapter one is about an overview of the gap that the book tries to fill, i.e. social compliance evaluation with MNCs as the research cases.
{"title":"Social Compliance Accounting A Book Review","authors":"Dewi Fitriasari","doi":"10.22164/ISEA.V10I1.142","DOIUrl":"https://doi.org/10.22164/ISEA.V10I1.142","url":null,"abstract":"The book is an 11 chapter research based book. It starts with the outset of social accounting. A comparison on the understanding of social accounting shows that the scope of social accounting is the society and/or environment. A short discussion about social accounts and social accounting are presented after the definitions of social accounting. Social reporting is presented as the parts of social accounting. A social report can involve the disclosure of products, consumer interests, employee interest, environment and community development. Interactions with community for social reporting are part social reporting. The interactions can be in detailed manner as in Deegan (2007). Following the introduction to social reporting is the overview of prior social accounting research. These discussions constitute Chapter 2. Chapter one is about an overview of the gap that the book tries to fill, i.e. social compliance evaluation with MNCs as the research cases.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"10 1","pages":"18-20"},"PeriodicalIF":0.0,"publicationDate":"2016-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Although several studies have empirically investigated the connection between corporate governance structures and financial performance, evidence from the literature indicates that findings from these studies are inconsistent, hence inconclusive. In this light, some scholars suggest that the inconsistency in the findings could be an indication that there is factor(s) moderating the relationship between the two variables. For this reason, we investigate how corporate board structures relate to financial performance and the effect of directors’ financial compensation on such relationship using samples of the UK top firms. The findings of the study suggest that board composition is positively associated with financial performance (Tobin q). Other than that, the study also indicates that the effect of directors’ financial compensation interacts positively with board composition to influence financial performance. By implication, this finding demonstrates that financial rewards to the outside directors play an inevitable role in influencing the relationship between corporate board and financial performance.
{"title":"Board Structures and Financial Performance of UK Top Firms: An Investigation of the Moderating Role of the Directors’ Compensation","authors":"J. O. Alabede, Tony Muff","doi":"10.22164/ISEA.V9I3.106","DOIUrl":"https://doi.org/10.22164/ISEA.V9I3.106","url":null,"abstract":"Although several studies have empirically investigated the connection between corporate governance structures and financial performance, evidence from the literature indicates that findings from these studies are inconsistent, hence inconclusive. In this light, some scholars suggest that the inconsistency in the findings could be an indication that there is factor(s) moderating the relationship between the two variables. For this reason, we investigate how corporate board structures relate to financial performance and the effect of directors’ financial compensation on such relationship using samples of the UK top firms. The findings of the study suggest that board composition is positively associated with financial performance (Tobin q). Other than that, the study also indicates that the effect of directors’ financial compensation interacts positively with board composition to influence financial performance. By implication, this finding demonstrates that financial rewards to the outside directors play an inevitable role in influencing the relationship between corporate board and financial performance.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"219-234"},"PeriodicalIF":0.0,"publicationDate":"2015-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Culture plays a role in creating young alcoholics and has been at the center of debates about the impact of alcohol advertising on patterns of consumption. This research addressed the impact of alcohol advertising on local culture and its social implications in a developing economy. Stakeholders, including young people and marketing representatives from an alcohol producer in Country X, were examined to determine their perspectives of the use of alcohol advertising strategies. The findings were consistent with previous academic research and expectancy theory that indicate alcohol advertising can influence the normative behavior of young persons and their attitudes toward the use of alcohol. That is, alcohol producers can only claim to be socially responsible if their marketing strategies considers the concerns of the wider community. The Country X alcohol producer in this study, this claim requires organizational change to make the company more closely aligned to industry best practices.
{"title":"A Critical Analysis of Social Responsibility Practices in Alcohol Advertising Campaigns","authors":"Sue Best","doi":"10.22164/ISEA.V9I3.104","DOIUrl":"https://doi.org/10.22164/ISEA.V9I3.104","url":null,"abstract":"Culture plays a role in creating young alcoholics and has been at the center of debates about the impact of alcohol advertising on patterns of consumption. This research addressed the impact of alcohol advertising on local culture and its social implications in a developing economy. Stakeholders, including young people and marketing representatives from an alcohol producer in Country X, were examined to determine their perspectives of the use of alcohol advertising strategies. The findings were consistent with previous academic research and expectancy theory that indicate alcohol advertising can influence the normative behavior of young persons and their attitudes toward the use of alcohol. That is, alcohol producers can only claim to be socially responsible if their marketing strategies considers the concerns of the wider community. The Country X alcohol producer in this study, this claim requires organizational change to make the company more closely aligned to industry best practices.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"184-198"},"PeriodicalIF":0.0,"publicationDate":"2015-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The issue of climate change, global warming and environmental damage caused by the production process lead to many changes in manufacturing technology, in the understanding of environmental concern or environmental awareness. Eco-efficiency is a concept that requires companies to concern the environment, and is then forwarded to the concept of sustainable development which requires current generations think and act for not passing the environmental damage to future generations. This study was aimed to answer whether a go-international company has environmental awareness, how they understand, interpreted, and applied these eco efficiency and sustainable development concepts. The research methodology used is Yin’s non positivist exploratory case study research in PT. Semen Indonesia. The results showed that although the company has already understood and implemented eco-efficiency, and other environmental friendly program, such as Japanese 5’ S (Seiri, S eiton, Seiso, Seiketsu, and Shitsuke mean Tidiness, Order liness, Cleanliness, Standardiza tion, and Discipline); Triple Bottom Line (Profit, People and Planet), and other programs. The implementation of such programs leads to the application of sustainable development concept. The research’s implications is academically it will enrich management accounting literature by introducing environmental-based management accounting, and push academicians to restructure the content of management accounting subject as well as it will inform companies to aware to possible environmental problem in their production process.
气候变化的问题，全球变暖和生产过程中造成的环境破坏导致制造技术的许多变化，在对环境的理解或关注或环保意识。生态效率是一个要求企业关注环境的概念，然后发展到可持续发展的概念，要求当代人思考和行动，不把环境破坏传给后代。本研究旨在回答国际化企业是否具有环境意识，以及他们如何理解、解释和应用这些生态效率和可持续发展的概念。本研究采用尹的非实证主义探索性个案研究方法。结果表明，虽然公司已经理解并实施了生态效率和其他环境友好型计划，如日本的5s (Seiri, S eiton, Seiso, Seiketsu和Shitsuke的意思是整洁，秩序，清洁，标准化和纪律);三重底线(利润，人和地球)和其他项目。这些方案的实施导致可持续发展理念的应用。本研究的学术意义在于，通过引入环境管理会计来丰富管理会计的文献，推动学术界对管理会计学科内容的重构，并告知企业在其生产过程中可能出现的环境问题。
{"title":"Eco-Efficiency and Sustainable Development as Efforts to Produce Environmentally Friendly Product: An Exploratory Case Study","authors":"B. Basuki","doi":"10.22164/ISEA.V9I3.105","DOIUrl":"https://doi.org/10.22164/ISEA.V9I3.105","url":null,"abstract":"The issue of climate change, global warming and environmental damage caused by the production process lead to many changes in manufacturing technology, in the understanding of environmental concern or environmental awareness. Eco-efficiency is a concept that requires companies to concern the environment, and is then forwarded to the concept of sustainable development which requires current generations think and act for not passing the environmental damage to future generations. This study was aimed to answer whether a go-international company has environmental awareness, how they understand, interpreted, and applied these eco efficiency and sustainable development concepts. The research methodology used is Yin’s non positivist exploratory case study research in PT. Semen Indonesia. The results showed that although the company has already understood and implemented eco-efficiency, and other environmental friendly program, such as Japanese 5’ S (Seiri, S eiton, Seiso, Seiketsu, and Shitsuke mean Tidiness, Order liness, Cleanliness, Standardiza tion, and Discipline); Triple Bottom Line (Profit, People and Planet), and other programs. The implementation of such programs leads to the application of sustainable development concept. The research’s implications is academically it will enrich management accounting literature by introducing environmental-based management accounting, and push academicians to restructure the content of management accounting subject as well as it will inform companies to aware to possible environmental problem in their production process.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"199-218"},"PeriodicalIF":0.0,"publicationDate":"2015-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines the impact of corporate governance mechanisms on intellectual capital efficiency (ICE) of Nigerian Banks. The data for the study were generated from the audited financial statements of the sample banks for the period of 11 year (2003 - 2013). The study adopted Value Added Intellectual Co-Efficient (VAIC) methodology which includes three ICE components: human capital efficiency, structural capital efficiency and capital employed efficiency. Corporate governance mechanisms considered in this study are Boards Composition, Managerial Rewards, and Ownership Structure. The study controls for the return on equity and leverage of banks. The regression results show that the corporate governance attributes considered in this study are good indicators of (ICE) because their impact are positively and significantly at less than 1% with R-square of 58% and adj R-square of 55%. Also the two control variables are significantly related with intellectual capital efficiency. This implies that corporate governance have significant impact on ICE of firms in the Nigerian banking industry. Therefore, the study recommends that board should acquire political skills which are necessary to effective governance. In order to improve ICE, board should make it as their responsibility to develop and sustain healthy relationships and maintain open, two-way communication with all constituencies of staff in order to incite their IC towards organization’s success.
{"title":"The Effects of Boards Composition, Rewards and Ownerships on Intellectual Capital Efficiency of Banks in Nigeria","authors":"M. Isa, Lukman Ismail","doi":"10.22164/ISEA.V9I2.101","DOIUrl":"https://doi.org/10.22164/ISEA.V9I2.101","url":null,"abstract":"This paper examines the impact of corporate governance mechanisms on intellectual capital efficiency (ICE) of Nigerian Banks. The data for the study were generated from the audited financial statements of the sample banks for the period of 11 year (2003 - 2013). The study adopted Value Added Intellectual Co-Efficient (VAIC) methodology which includes three ICE components: human capital efficiency, structural capital efficiency and capital employed efficiency. Corporate governance mechanisms considered in this study are Boards Composition, Managerial Rewards, and Ownership Structure. The study controls for the return on equity and leverage of banks. The regression results show that the corporate governance attributes considered in this study are good indicators of (ICE) because their impact are positively and significantly at less than 1% with R-square of 58% and adj R-square of 55%. Also the two control variables are significantly related with intellectual capital efficiency. This implies that corporate governance have significant impact on ICE of firms in the Nigerian banking industry. Therefore, the study recommends that board should acquire political skills which are necessary to effective governance. In order to improve ICE, board should make it as their responsibility to develop and sustain healthy relationships and maintain open, two-way communication with all constituencies of staff in order to incite their IC towards organization’s success.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"103-116"},"PeriodicalIF":0.0,"publicationDate":"2015-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the relationship of sustainable innovation strategy and financial performance through the mediation environmental performance. The hypothesis in this study is sustainable innovation strategy affect the financial performance which is mediated by environmental performance. This study is quantitative research in the explanatory level. The population of this study is all the manufacturer companies in East Java. The data is collected through questionnaire. The unit of analysis is a business unit. The respondent of this study is the manager of a business unit manufacturing company in East Java. The results showed that the environmental performance mediates partially the relation between sustainable innovation strategy and financial performance.
{"title":"The Relation between Sustainable Innovation Strategy and Financial Performance Mediated By Environmental Performance","authors":"H. Hariyati, B. Tjahjadi","doi":"10.22164/ISEA.V9I2.103","DOIUrl":"https://doi.org/10.22164/ISEA.V9I2.103","url":null,"abstract":"This study aims to examine the relationship of sustainable innovation strategy and financial performance through the mediation environmental performance. The hypothesis in this study is sustainable innovation strategy affect the financial performance which is mediated by environmental performance. This study is quantitative research in the explanatory level. The population of this study is all the manufacturer companies in East Java. The data is collected through questionnaire. The unit of analysis is a business unit. The respondent of this study is the manager of a business unit manufacturing company in East Java. The results showed that the environmental performance mediates partially the relation between sustainable innovation strategy and financial performance.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"146-180"},"PeriodicalIF":0.0,"publicationDate":"2015-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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