Issues in Social and Environmental Accounting最新文献

英文中文

An urgent need for ethics education for accountants 会计人员的职业道德教育迫在眉睫

Issues in Social and Environmental Accounting

Pub Date : 2009-06-30 DOI: 10.22164/ISEA.V3I1.57

Desti Kannaiah, N. Kumar

Social, political and technological changes have challenged traditional idea of professionalpractice by accountants. Accounting is both an essential practice and a vital profession in theeconomically developed world of today (Ronald F.Duska and Brenda Shay Duska,2003). Today,professional accountants cannot exist by technical knowledge alone; they have to possesand apply that within a framework of professional values, ethics and attitudes.(Peter Williams,2007). Ethics, values and principles serve as benchmarks of the accounting profession. Theydetermine what is right and wrong, appropriate and inappropriate, on a universal basis everytime. (Joe Lienandt, 2003). Enronâ€™s bankruptcy case, in which their auditors and consultantsfrom the accounting firm Arthur Anderson, came under criticism for not apparently carryingout their responsibilities as accountants. The Enron/Arthur Andersonâ€™s case has raised the ethicalquestion, â€˜what is the appropriate behaviour for accountants?â€™ and â€˜what are the accountantssupposed to do?â€™ This paper attempts to address the following issues: How to teach ethics tothose entering the profession; How to ensure that the ethical standards and behaviour of experiencedaccountants are as fresh and relevant as technical knowledge.Â Copyright Â© www.iiste.org

社会、政治和技术的变化挑战了会计专业实践的传统观念。在当今经济发达的世界，会计既是一项必要的实践，也是一项重要的职业(Ronald F.Duska和Brenda Shay Duska,2003)。今天，专业会计师不能仅靠技术知识而存在;他们必须在专业价值观、道德和态度的框架内拥有并应用这些价值观。(彼得·威廉姆斯,2007)。道德、价值观和原则是会计职业的基准。他们每次都在普遍的基础上决定什么是对与错，什么是适当的与不适当的。(Joe Lienandt, 2003)。在安然公司的破产案中，他们的审计人员和来自阿瑟安德森会计师事务所的顾问因没有明显履行会计师的职责而受到批评。安然/安达信案提出了一个道德问题:什么是会计师的恰当行为? -™和会计应该做什么?本文试图解决以下问题:如何对进入该行业的人进行道德教育;如何确保有经验的会计师的道德标准和行为与技术知识一样新鲜和相关。Â版权所有Â©www.iiste.org

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引用次数: 10

Varying the Quality of Business Communication Caused by Compliance of Different Accounting Rules 不同会计准则导致的业务沟通质量差异

Issues in Social and Environmental Accounting

Pub Date : 2009-06-30 DOI: 10.22164/ISEA.V3I1.36

A. Setyadi, Rusmin Rusmin, G. Tower, Alistair M. Brown

This study examines the extent of Indonesian companiesâ€™ compliance with the Indonesian accountingregulations (IARC) of inventory, fixed assets, and depreciation by analyzing 160 Indonesianlisted companiesâ€™ 2006 annual reports. This study also looks at potential factors thatexplain the level of this compliance. Analysis reveals a high level of 71.63% inventory compliance,51.13% fixed assets compliance, and 99.69% depreciation compliance with accountingrules. T-test and regression analysis show that firm size is a significant predictor of accountingcompliance. Importantly, ownership and governance structures do not influence the level ofcompliance. Although Indonesian firms complied with more than 50% of the key accountingrule provisions, regulatory intervention appears needed to improve compliance. Such regulationmight include sanctions as promulgated by multilateral financial organizations (World Bank2005).Â Copyright Â© www.iiste.org

本研究通过分析160家印尼上市公司的2006年年报，考察了印尼公司在存货、固定资产和折旧方面遵守印尼会计法规(IARC)的程度。这项研究还着眼于解释这种依从性水平的潜在因素。经分析，存货符合率为71.63%，固定资产符合率为51.13%，折旧符合率为99.69%。t检验和回归分析表明，企业规模是会计合规性的显著预测因子。重要的是，所有权和治理结构不会影响遵从性的水平。尽管印尼公司遵守了50%以上的关键会计准则条款，但监管干预似乎需要改善合规情况。这种监管可能包括多边金融组织颁布的制裁(世界银行，2005年)。Â版权所有Â©www.iiste.org

引用次数: 3

Corporate Social Responsibility Issues in Media Releases: A Stakeholder Analysis of Australian Banks 媒体发布中的企业社会责任问题:澳大利亚银行的利益相关者分析

Issues in Social and Environmental Accounting

Pub Date : 2008-12-31 DOI: 10.22164/ISEA.V2I2.31

Christopher J. Reinig, C. Tilt

This paper investigates Australia's four major national banks, analysing the use of media releasesin the marketing and communication of corporate social responsibility (CSR). Usingcontent analysis, the extent and nature of the media releases issued in 2006, and aimed at specificstakeholders, is determined for each bank. The findings indicate that over one-third of thebanks' media releases discuss CSR, predominantly communicating issues related to communityinvolvement. Furthermore, customers and communities are found to be the intended audiencesfor the majority of the CSR-related media releases.Â Copyright Â© www.iiste.org

引用次数: 21

Further Thoughts on Mega-Accounting and the Need for Standards 对大型会计和准则需求的进一步思考

Issues in Social and Environmental Accounting

Pub Date : 2008-12-31 DOI: 10.22164/ISEA.V2I2.30

M. Mathews

This paper continues previous research (Mathews 1984, 1997b, 2000a, 2000b, 2003) into developinga proposal for a system of comprehensive reporting based on a concept called megaaccounting.The ideas in mega-accounting are similar to those behind GRI (2002) and triplebottom line (TBL) reporting (Elkington 1997), but with a different underlying philosophy, asocial contract approach compared to one based on organisational legitimacy or the need formanagement to drive sustainability and sustainable capitalism which is sometimes called â€˜thebusiness caseâ€™. The paper attempts to develop the concept of mega-accounting by identifyingthe purpose underlying the reports, identifying the basis of a conceptual framework and providingan indication of the content that social and environmental accounting reports may include inthe future. Of necessity the research perspective is normative and deductive, as is much of theprocess of developing accounting standards, the model upon which it is argued social and environmentalaccounting should be based. The paper concludes by reiterating that the way forwardfor social and environmental accounting and reporting is for a conceptual framework to beagreed and standards developed via a normative-pragmatic process that will provide the basisfor comprehensive, audited, corporate reports encompassing the social, environmental and economicdimension. Furthermore, additional work is needed on the areas of macro-social accountingand externalities in order to develop a comprehensive framework.Â Copyright Â© www.iiste.org

本文延续了之前的研究(Mathews 1984,1997b, 2000a, 2000b, 2003)，提出了一个基于megaaccounting概念的综合报告系统的建议。大型会计的理念类似于GRI(2002)和三重底线(TBL)报告(Elkington 1997)背后的理念，但与基于组织合法性或管理驱动可持续性和可持续资本主义的需要相比，具有不同的基本理念，社会契约方法有时被称为“商业案例”。本文试图通过确定报告背后的目的，确定概念框架的基础，并提供未来社会和环境会计报告可能包括的内容的指示，来发展大型会计的概念。研究视角必然是规范性的和演绎的，就像制定会计准则的大部分过程一样，它认为社会和环境会计应该基于的模型。该文件最后重申，社会和环境会计和报告的前进道路是商定一个概念框架，并通过规范-务实的进程制定标准，这将为包括社会、环境和经济方面的全面、经审计的公司报告提供基础。此外，需要在宏观社会核算和外部性领域开展更多工作，以制定一个全面的框架。Â版权所有Â©www.iiste.org

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引用次数: 6

Corporate Environmental Disclosures on the Internet: an Empirical Analysis of Indian Companies 互联网上的企业环境信息披露:对印度企业的实证分析

Issues in Social and Environmental Accounting

Pub Date : 2008-12-31 DOI: 10.22164/ISEA.V2I2.33

P. Malarvizhi, Sangeeta Yadav

The impact of industrialization, on natural resources, human health and environment was notclear till 1960s. Rachel Carson for the first time in 1962 raised important questions about humanimpact on nature in her book, Silent Spring. With the growing awareness towards sustainabledevelopment, industries and corporations have a major role in environmental degradationand protection thereof. In the past, accounting theories emphasized primarily on financial performance.This awareness on sustainable development is visible through varied environmentalmanagement mechanisms practiced amongst companies across the world. Environmental concernsare addressed by corporate giants through identification and estimation of environmentalcosts, benefits, investments, assets and liabilities into main stream accounting and reportingpractices, for varied managerial decisions. These focused environmental efforts have sharpenedand improved the global reporting standards. In India, the incorporation of environmentalcosts and benefits into mainstream financial reporting is at its nascent stage at present - but it iscertain to grow. Indian companies have not yet developed a holistic approach to environmentalreporting, as there is lack of environmental reporting guidelines. On the other hand environmentalawareness among Indian stakeholders gets strengthened with advancement in communicationtechnology. High propensity of environmental awareness ensures a more cautious approachamong Indian corporations to be environmentally responsible. With the advancementof information and communications technologies, global corporate information disclosureshave been on rise through the medium of internet, as confirmed by various recent national andinternational surveys. This research has observed that Indian companies follow diverse reportingpractices on the internet viz., stand alone environmental reporting (satellite accounts) orreporting along with the Annual/Financial Reports, or Sustainability Reporting.Â Copyright Â© www.iiste.org

直到20世纪60年代，工业化对自然资源、人类健康和环境的影响才显现出来。1962年，雷切尔·卡森在她的书《寂静的春天》中首次提出了关于人类对自然影响的重要问题。随着可持续发展意识的增强，工业和企业在环境退化和保护中扮演着重要的角色。过去，会计理论主要强调财务业绩。这种可持续发展的意识通过世界各地公司实施的各种环境管理机制可见一斑。企业巨头通过对环境成本、收益、投资、资产和负债的识别和估计，为各种管理决策提供主流会计和报告实践，从而解决环境问题。这些专注于环境的努力使全球报告标准更加清晰和完善。在印度，将环境成本和收益纳入主流财务报告目前还处于初级阶段，但肯定会发展壮大。由于缺乏环境报告准则，印度公司尚未制定出一套全面的环境报告方法。另一方面，印度利益相关者的环保意识随着通信技术的进步而加强。高度的环保意识使得印度企业在环境责任方面更加谨慎。随着信息和通信技术的进步，全球企业通过互联网的信息披露呈上升趋势，最近的各种国内和国际调查都证实了这一点。这项研究观察到，印度公司在互联网上遵循不同的报告实践，即独立的环境报告(卫星账户)或与年度/财务报告或可持续发展报告一起报告。Â版权所有Â©www.iiste.org

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引用次数: 27

Social and Environmental Disclosure in the Annual Reports of Jordanian Companies 约旦公司年报中的社会和环境信息披露

Issues in Social and Environmental Accounting

Pub Date : 2008-12-31 DOI: 10.22164/ISEA.V2I2.32

K. Ismail, A. Ibrahim

Recently, much attention has been devoted by researchers to study social and environmentaldisclosure among corporations. Most of the studies were conducted in developed countries,with only a handful being undertaken in developing countries. This study aims to investigatethe extent of social and environmental disclosure in the annual reports of Jordanian companiesand examine if the level of disclosure is influenced by size of firm, government ownership andindustry. In particular, disclosure with regard to environmental issues, community involvementand human resource are examined. Using a sample of 60 companies in the manufacturing andservice sectors, content analysis is used to measure the level of disclosure. The findings indicatethat 85% of the companies somehow disclose social and environmental information. Humanresource is the most disclosed theme while the environmental issue had the lowestdisclosure among the companies. In addition, a significant positive association is found betweencompany size and social and environmental disclosure, and companies with high governmentownership tend to have a lower level of disclosure compared to companies with low governmentownership. On the overall, no significant relationship was found between industry typeand the level of social and environmental disclosure. However, when only environmental issuesare examined, manufacturing companies tend to disclose more of the items compared to servicecompanies.Â Copyright Â© www.iiste.org

近年来，企业社会环境信息披露的研究受到了研究者的广泛关注。大多数研究是在发达国家进行的，只有少数是在发展中国家进行的。本研究旨在调查约旦公司年度报告中社会和环境信息披露的程度，并检查披露水平是否受到公司规模、政府所有权和行业的影响。特别审查了关于环境问题、社区参与和人力资源的披露。以制造业和服务业的60家公司为样本，采用内容分析来衡量披露水平。调查结果表明，85%的公司以某种方式披露了社会和环境信息。人力资源是企业披露最多的主题，而环境问题披露最少。此外，公司规模与社会和环境信息披露之间存在显著的正相关关系，政府持股比例高的公司披露水平往往低于政府持股比例低的公司。总体而言，行业类型与社会环境信息披露水平之间不存在显著的相关关系。然而，当只考察环境问题时，制造业公司往往比服务业公司披露更多的项目。Â版权所有Â©www.iiste.org

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引用次数: 55

The Extent of Membership Representation and Non-Representation on the IASB 国际会计准则理事会成员代表和非代表的程度

Issues in Social and Environmental Accounting

Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.26

Alistair M. Brown

Status groups abound in financial markets and none more so than in the global accounting market.One such group is the powerful and closed International Accounting Standards Board(IASB). This study empirically examines the social control of IASB membership by consideringthe country affiliation of members, Internet access, and gender composition over a five-yearperiod. The results of the study show that over the period 2001-2005 representation on all fourIASB committees was dominated by male members from high Internet access regions of theUnited States of America.Copyright Â© www.iiste.org

引用次数: 3

The Case For Reporting Pro-Active Environmental Initiatives: A Malaysian Experiment On Stakeholder Influence Strategies 报告积极主动的环境倡议的案例:马来西亚对利益相关者影响战略的实验

Issues in Social and Environmental Accounting

Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.24

E. Elijido-Ten

The purpose of this research is to gain insights on the preferred strategies chosen by variousstakeholder representatives to influence management to either provide/not provide environmentaldisclosures in an experimental setting. A typology of resource relationships and influencestrategies is adapted as a framework to make sense of the views presented by variousstakeholder representative groups. To facilitate a Malaysian experiment, qualitative interviewswith the aid of a hypothetical vignette are conducted to understand how different stakeholdergroups go about seeking what they want from the management. The findings in this exploratorystudy indicate that although the model is useful to understand the influence strategies taken byeach stakeholder group, its effectiveness is tempered by the level of significance placed bythese groups on the environmental initiative and their perception of how the event will affecttheir stake on the firm. Â Copyright Â© www.iiste.org

本研究的目的是深入了解不同利益相关者代表选择的首选策略，以影响管理层在实验环境中提供/不提供环境披露。资源关系和影响策略的类型学被改编为框架，以理解各种利益相关者代表团体提出的观点。为了促进马来西亚的实验，在假设小插图的帮助下进行定性访谈，以了解不同的利益相关者群体如何从管理层寻求他们想要的东西。本探索性研究的结果表明，尽管该模型有助于理解每个利益相关者群体所采取的影响策略，但其有效性受到这些群体对环境倡议的重要性水平以及他们对该事件如何影响其在公司中的股份的看法的影响。Â版权所有Â©www.iiste.org

引用次数: 17

Corporate Social Performance, Financial Performance for Firms that Restate Earnings 企业社会绩效，重报盈余公司的财务绩效

Issues in Social and Environmental Accounting

Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.27

Lois S. Mahoney, Willaim D. LaGore, Joseph A. Scazzero

This study examines corporate social performance (CSP) in firms that restate their financialstatements and, using a match pair design, compares their performance to firms that do notrestate their financial statements. Utilizing a randomized block design (two years prior to therestatement and two years after the restatement) for a sample of 44 U.S. firms, we found thatCSP Strengths, CSP Weaknesses, CSP People Strengths, and CSP People Weaknesses all increasedafter restatement though weaknesses increased at a greater rate than strengths. Additionally,using panel data and a match pair design we found, we found that restating firms hada greater increase in CSP Strengths, CSP Weaknesses, CSP Product Strengths, CSP PeopleStrengths and a greater decrease in Total CSP People than non-restating firms after the restatementperiod. When comparing the relationships between CSP and financial performance (FP),we found that the positive relationship between ROA and CSP Strengths is greater for restatementfirms than non-restating firms. In particular, we find that this positive relationship is aresult of the People dimension of CSP, in particular CSP People Strengths.Â Copyright Â© www.iiste.org

本研究考察了重述财务报表的公司的企业社会绩效(CSP)，并使用配对设计，将其绩效与未重述财务报表的公司进行比较。利用随机区组设计(陈述前两年和重述后两年)对44家美国公司的样本，我们发现CSP优势、CSP劣势、CSP人员优势和CSP人员劣势在重述后都有所增加，尽管劣势的增长速度大于优势。此外，使用面板数据和配对设计，我们发现，在重述期后，与非重述公司相比，重述公司在CSP优势、CSP劣势、CSP产品优势、CSP人员优势方面有更大的增加，而CSP总人数则有更大的减少。当比较CSP与财务绩效(FP)之间的关系时，我们发现重述企业的ROA与CSP优势之间的正相关关系大于非重述企业。特别是，我们发现这种正相关关系是CSP的人的维度，特别是CSP的人的优势的结果。Â版权所有Â©www.iiste.org

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引用次数: 32

The Impact of a Change in Regulation on Environmental Disclosure: SAB92 and the US Chemical Industry 法规变化对环境信息披露的影响:SAB92与美国化学工业

Issues in Social and Environmental Accounting

Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.25

Kathryn Bewley, V. Magness

This study investigates environmental disclosure in the annual reports of US public companiesin the chemical industry during a time when there was a substantial change in reporting regulation.This change concerned contingent environmental liabilities. We draw on signal theoryand the economic cost perspective to generate predictions about environmental disclosurestrategies. We find evidence that managers use disclosure to distinguish their companies fromother companies: first by disclosing environmental liabilities that many other companies did notreveal; and later by disclosing other future-oriented financial information. We assumed initially,that this behaviour was indicative of signaling strategy. We find, however, that the companieswhich we initially thought were signaling have higher levels of pollutant emissions (perdollar of assets) than non-signaling companies. This evidence does not support our earlier assumption.We argue that public concern about this industry, and the fact that emissions levelsare open to public scrutiny, lowers the disclosure-cost threshold for high emission companies,leading managers to disclose information they previously withheld.Â Copyright Â© www.iiste.org Â

本研究调查了在报告法规发生重大变化的时期，美国化学工业上市公司年度报告中的环境信息披露情况。这一变化涉及或有环境负债。我们利用信号理论和经济成本的观点来产生对环境披露策略的预测。我们发现有证据表明，管理者利用信息披露将自己的公司与其他公司区分开来:首先，他们披露了许多其他公司没有披露的环境责任;然后通过披露其他面向未来的财务信息。我们最初假设，这种行为是信号策略的指示。然而，我们发现，我们最初认为发出信号的公司比没有发出信号的公司有更高的污染物排放水平(每美元资产)。这个证据不支持我们早先的假设。我们认为，公众对这个行业的关注，以及排放水平公开接受公众监督的事实，降低了高排放公司的披露成本门槛，导致管理者披露了他们之前隐瞒的信息。Â版权所有Â©www.iiste.org Â

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引用次数: 7

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