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Journal articles on the topic 'A three-pronged approach to social accounting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Lehman, Cheryl, Marcia Annisette, and Gloria Agyemang. "Immigration and neoliberalism: three cases and counter accounts." Accounting, Auditing & Accountability Journal 29, no. 1 (2016): 43–79. http://dx.doi.org/10.1108/aaaj-09-2013-1470.

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Purpose – This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies. Design/methodology/approach – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibil

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Wahyudi, Muhamad, Sri Herianingrum, and Ririn Tri Ratnasari. "EXAMINING THE TREND, THEMES, AND SOCIAL STRUCTURE OF THE ISLAMIC ACCOUNTING USING A BIBLIOMETRIC APPROACH." Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 8, no. 2 (2022): 153–78. http://dx.doi.org/10.20473/jebis.v8i2.34073.

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This study focuses on bibliometric indicators of Islamic accounting research development, such as trends in Islamic accounting research and its distribution, topics and themes in Islamic accounting research, significant contributors to Islamic accounting research, the pattern of collaboration in Islamic accounting research, and the most significant texts in the Islamic accounting literature. Four hundred eighty-three pieces of scientific literature were entered into the Scopus database for bibliometric analysis on January 10, 2022. Various programs were used to analyze frequency, metrics, and

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Hutsalenko, L. V., T. O. Mulyk, and L. P. Myskiv. "DEVELOPMENT OF SOCIAL ACCOUNTING: PROSPECTS AND CHALLENGES." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 43 (2021): 198–206. http://dx.doi.org/10.17721/tppe.2021.43.19.

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The article considers the relationship between the concept of corporate social responsibility and the concept of sustainable development. The three most important components of enterprises under conditions of sustainable development, economic, social and environmental, have been identified. Emphasis is placed on the peculiarities of the formation of the maximum flow of total income in the economic approach. It is outlined that from the ecological point of view, sustainable development should ensure the integrity of biological and physical natural systems. The social component of the stability

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Michalon, Jérôme. "Accounting for One Health: Insights from the social sciences." Parasite 27 (2020): 56. http://dx.doi.org/10.1051/parasite/2020056.

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This paper discusses the relationship between One Health (OH) and the social sciences. Using a comparison between three narratives of the history of OH, it is argued that OH can be studied as a social phenomenon. The narrative of OH by its promoters (folk narratives) emphasizes two dimensions: OH as a renewal of veterinary medicine and OH as an institutional response to global health crises. Narratives from empirical social science work explore similar dimensions, but make them more complex. For political sociology, OH is the result of negotiations between the three international organisations

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Correa, Carmen, and Carlos Larrinaga. "Engagement research in social and environmental accounting." Sustainability Accounting, Management and Policy Journal 6, no. 1 (2015): 5–28. http://dx.doi.org/10.1108/sampj-09-2014-0058.

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Purpose – The purpose of this paper is to consider the potential of engagement research by exploring the literature on engagement research. Engagement research in social and environmental accounting (SEA) aims to enhance the social, environmental and ethical accountability of organizations and conceives that understanding SEA demands engaging with the (social and organizational) fields in which SEA is envisaged and practiced. Design/methodology/approach – In this respect, the paper suggests a dialogue between the expectations about engagement research and what has been delivered in the literat

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Reem Mohammed Al-Balawi, Reem Mohammed Al-Balawi. "Accounting for Social Responsibility and Its Applicability in Islamic banks: An Analytical Study in Saudi Arabia: محاسبة المسؤولية الاجتماعية ومدى تطبيقها في البنوك الاسلامية: دراسة تحليلية في المملكة العربية السعودية". مجلة العلوم الإقتصادية و الإدارية و القانونية 5, № 14 (2021): 151–74. http://dx.doi.org/10.26389/ajsrp.v201120.

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The study aimed to identify the understanding Islamic banks in Saudi Arabia of the concept of social responsibility accounting, identify the most important obstacles to the application of social responsibility accounting in Islamic banks in Saudi Arabia, and to know the extent to which Islamic banks in Saudi Arabia apply social responsibility accounting with its three areas of (community service, human resources, and customers). The study used the descriptive analytical approach, the sample of the current study consisted of (102) employees of Islamic banks in Saudi Arabia. The results of the s

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Taïbi, Souâd, Nicolas Antheaume, and Delphine Gibassier. "Accounting for strong sustainability: an intervention-research based approach." Sustainability Accounting, Management and Policy Journal 11, no. 7 (2020): 1213–43. http://dx.doi.org/10.1108/sampj-09-2017-0105.

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Purpose The purpose of this paper is to first empirically illustrate the construction of accounting for sustainable development tool (Bebbington and Gray, 2001) and, second, to discuss the operationalization of accounting for sustainable development (Bebbington and Larrinaga, 2014). Design/methodology/approach This research is based on a unique intervention-research approach, the main author having worked part-time for four years on the development of the tool for a business organization in the organic food sector. Findings This paper proposes an operationalization of sustainable development w

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Dagiliene, Lina, and Kristina Šutiene. "Corporate sustainability accounting information systems: a contingency-based approach." Sustainability Accounting, Management and Policy Journal 10, no. 2 (2019): 260–89. http://dx.doi.org/10.1108/sampj-07-2018-0200.

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Purpose This paper aims to explore the development of sustainability accounting information systems through lens of contingency theory. In this digital age when companies are confronted with massive sets of data, integration of financial and non-financial data, little empirical evidence exists on how sustainability issues are integrated or linked within internal corporate information systems. Design/methodology/approach A questionnaire-based survey, hypothesis testing, principal component methods and hierarchical clustering are used to provide original empirical evidence from major Lithuanian

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Thalib, Mohamad Anwar. "Peningkatan Pemahaman Mahasiswa Jurusan Akuntansi Syariah tentang Penggunaan Pendekatan Etnometodologi." Jurnal Pemberdayaan Ekonomi 2, no. 2 (2023): 89–99. http://dx.doi.org/10.35912/jpe.v2i2.2211.

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Purpose: The research departs from the problem of the need for more understanding of students majoring in Islamic accounting regarding the use of social theory (ethnomethodology) for the study of cultural accounting. This is reflected, among others, that there are still many students majoring in Sharia accounting who have yet to be able to complete their studies on time. This study aims to increase the understanding of students majoring in Islamic accounting about the ethnomethodology approach, especially the use of this approach in cultural accounting research. Methodology: There are three me

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Ibrahim, Melinda, Unti Ludigdo, and Gugus Irianto. "The exploration of professionalism understanding of accounting educators?" Journal of Economics, Business & Accountancy Ventura 18, no. 2 (2015): 253. http://dx.doi.org/10.14414/jebav.v18i2.452.

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This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professio

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Thalib, Mohamad Anwar. "An Islamic Ethnomethodology Approach to Examine Mosque Accounting Practices." Invest Journal of Sharia & Economic Law 3, no. 1 (2023): 22–40. http://dx.doi.org/10.21154/invest.v3i1.5511.

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This study utilizes an Islamic paradigm with an Islamic ethnomethodology approach to investigate mosque accounting practices. The study uses both primary data, obtained through interviews and observations, and secondary data, which consists of documentation of mosque financial information records in books and on information boards. The data is analyzed through five stages: charity, knowledge, faith, revelation information, and good deeds, and collected through interviews, observation, and documentation. The study results show that mosque accounting practices are based on three main values: sin

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Nishiyama, Yasuo, Angelo A. Camillo, and Robert C. Jinkens. "Gender and motives for accountancy." Journal of Applied Accounting Research 15, no. 2 (2014): 175–96. http://dx.doi.org/10.1108/jaar-02-2013-0013.

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Purpose – The purpose of this paper is to investigate whether some motives for the choice of an accounting career, disproportionately stronger among women than among men, explain disproportionately more women (60 percent) than men (40 percent) in the accounting profession. Design/methodology/approach – The ordered probit model is used to analyze online survey data of approximately 580 responses collected from members of the American Institute of Certified Public Accountants. Findings – This study finds three reasons why more women (than men) enter the accounting profession: locational freedom,

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Varela, Otmar E., John J. Cater III, and Norbert Michel. "Learner-instructor similarity: a social attribution approach to learning." Journal of Management Development 34, no. 4 (2015): 460–75. http://dx.doi.org/10.1108/jmd-08-2013-0102.

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Purpose – The purpose of this paper is to test a model in which instructor’s attributes (i.e. personality, age) are specified as social stimuli. Drawing on a constructivist view of learning (Palincsar, 1998) and similarity-attraction paradigm (Byrne, 1971), the authors hypothesize that instructor’s attributes influence learners’ reactions and dictate key attributions for learning: instructor’s competence and goodwill. The authors place these attributions as antecedents of learning results. Design/methodology/approach – In a quasi-experimental design, undergraduate business students (n=133) par

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Fleischmann, Amos. "Punishing violent students: accounting for self-defense." Journal of Aggression, Conflict and Peace Research 8, no. 3 (2016): 174–85. http://dx.doi.org/10.1108/jacpr-03-2015-0165.

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Purpose – The purpose of this paper is to investigate the disciplinary measures that teachers apply to student participants in violent altercations and how protestations of self-defense and a violent record affect the measures taken. Design/methodology/approach – Israeli teachers (326) were shown fictional vignettes that recounted violent conflicts between students and were asked whether and how they would punish them. The vignettes portrayed students in three roles: aggressor, confirmed self-defender, and unproven self-defender. Findings – Confirmed self-defenders are much more leniently disc

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Mattessich, Richard V. "FASB and Social Reality—An Alternate Realist View." Accounting and the Public Interest 9, no. 1 (2009): 39–64. http://dx.doi.org/10.2308/api.2009.9.1.39.

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ABSTRACT: This paper follows up on the discussion on “advising” the Financial Accounting Standards Board (FASB) about social and economic reality. It began with Lee (2006a), was commented upon in Macintosh (2006) and Williams (2006), and closed with a reply to both papers in Lee (2006b). All three authors criticized, in one way or another, the Financial Accounting Standards Board and the fashion in which it attempts to incorporate principle-based accounting standards into its conceptual framework (CF). The main thrust of these four papers is a critique directed toward the FASB, which has been

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Waniak-Michalak, Halina, Ivana Perica, and Sviesa Leitoniene. "From NGOs’ accountability to social trust. The evidence from CEE countries." Zeszyty Teoretyczne Rachunkowości 109, no. 165 (2020): 173–92. http://dx.doi.org/10.5604/01.3001.0014.4347.

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Purpose: The paper aims to find a link between the level of NGO accountability and the social trust for non-governmental organisations (NGOs). We will investigate if the accounting regulations and transpa-rency rules for NGOs in particular countries influence the social trust for NGOs. We will follow the process of the creation of accounting law for NGOs in three CEE countries: Lithuania – one of the Baltic states, which is in last place in the World Giving Index ranking, and Poland, and Croatia – the two best post-communist countries in the World Giving Index ranking. We will analyse the chan

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Joshi, Mahesh, Prem W. Senarath Yapa, and Diane Kraal. "IFRS adoption in ASEAN countries." International Journal of Managerial Finance 12, no. 2 (2016): 211–40. http://dx.doi.org/10.1108/ijmf-04-2014-0040.

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Purpose – The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional acco

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Ben Hador, Batia. "Three levels of organizational social capital and their connection to performance." Journal of Management Development 36, no. 3 (2017): 348–60. http://dx.doi.org/10.1108/jmd-01-2016-0014.

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Purpose Exploring the mechanisms through which social capital (SC) operates in organizations is highly important for both researchers and practitioners. As a theoretical concept, the role and functions of SC in organizations are framed in various ways but not clearly enough. Practitioners would like to understand how relationship intensifies performance; the purpose of this paper is to better understand the mechanisms through which SC influences performance in organizations. Design/methodology/approach A conceptual framework for different levels of SC in organizations has been developed and pr

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Azizah, Imroatul, Binti Shofiatul Jannah, Tsalis Cahyani Putri, Arini Arfiani, and Mohammad Salman Alfarizi. "Menggali Makna Akuntansi Perspektif Fresh Graduate Program Studi Akuntansi." AKTSAR: Jurnal Akuntansi Syariah 5, no. 1 (2022): 1. http://dx.doi.org/10.21043/aktsar.v5i1.12675.

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This article explores the meaning of accounting from a fresh graduate perspective. Through an interpretive approach with a transcendental phenomenological method, forms of social experience from the point of view of the informant who experienced it directly were explored more deeply through in-depth interviews. Three informants, namely accounting alumni, have just graduated and already have work experience. The phenomenological method emphasizes the meaning that arises from the individual conscious experience. The stages of the data analysis technique begin with identifying the noema or textua

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Schaltegger, Stefan. "Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting." Journal of Accounting & Organizational Change 16, no. 4 (2020): 613–19. http://dx.doi.org/10.1108/jaoc-08-2020-0117.

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Purpose The purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting. Design/methodology/approach Review of scientific literature on epidemics; conceptualization. Findings Three key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting. Research limitations/implications Accounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics. Social implications To reduce the likeli

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Ananta, Yolanda Agustina, Alfanita Gratia Telaumbanua, Maulana Siregar, and Iskandar Muda. "Application of positive accounting theory in capital market research & market response to accounting disclosures." Brazilian Journal of Development 9, no. 12 (2023): 31813–27. http://dx.doi.org/10.34117/bjdv9n12-084.

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This research examines Positive Accounting Theory and its relationship with the capital market. This theory is based on three hypotheses that underlie managerial accounting theory. Using a qualitative descriptive approach, this research presents an overview of the application of Positive Accounting Theory and capital market research methods. Markets are explained through economic models that include decision trees, supply and demand, and game theory, with external factors such as competitors, consumer behavior, and political and monetary policy influencing the market. In the corporate context,

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Déom, Claudine, and Nicole Valois. "Whose heritage? Determining values of modern public spaces in Canada." Journal of Cultural Heritage Management and Sustainable Development 10, no. 2 (2019): 189–206. http://dx.doi.org/10.1108/jchmsd-11-2018-0083.

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Purpose The purpose of this paper is to explore the heritage value of modern public spaces designed by landscape architects in Canada. Design/methodology/approach The two-pronged research first aimed to verify if evaluation criteria currently used by heritage practitioners could apply to those public spaces. The second research area developed deals with social value. Here, the publicness of public spaces was used to broaden the scope of potential heritage values so as to include one that relates to the appreciation communicated by those who use them. Field enquiries were conducted to capture t

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Ben Lahouel, Béchir, Jean-Marie Peretti, and David Autissier. "Stakeholder power and corporate social performance." Corporate Governance 14, no. 3 (2014): 363–81. http://dx.doi.org/10.1108/cg-07-2012-0056.

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Purpose – This paper aims to explore the power of one of the primary organizational stakeholders (shareholders) in the development of a corporate social performance (CSP) score. Few research works in the CSP empirical literature have studied the relationship between stakeholder power and CSP. Design/methodology/approach – Stakeholder theory is used as a theoretical framework to explain how shareholder voting power can influence the CSP level of French publicly listed companies. Stakeholder theory is tested through the operationalization of Ullmann’s (1985) three-dimensional model. Hypotheses r

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Kamal, Oday, David Brown, Prabhu Sivabalan, and Heidi Sundin. "Accounting information and shifting stakeholder salience: an industry level approach." Qualitative Research in Accounting & Management 12, no. 2 (2015): 172–200. http://dx.doi.org/10.1108/qram-04-2014-0028.

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Purpose – The purpose of this research is to understand how accounting information mobilises stakeholder salience at an industry level. Design/methodology/approach – A case study method using an explanation building approach was applied to gather information surrounding dairy industry stakeholder uses of accounting information to communicate their salience, in the historical context, leading to, and the events surrounding the milk price “war” in Australia. The Mitchell et al. (1997) stakeholder salience framework was used to advance our understanding of the different ways accounting can be mob

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Himick, Darlene, and Kate Ruff. "Counter accounts of profit: outrage to action through “just” calculation." Accounting, Auditing & Accountability Journal 33, no. 4 (2019): 699–726. http://dx.doi.org/10.1108/aaaj-03-2018-3432.

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Purpose Profit is often moralized by activists, but scant research has carefully examined what profit is for these activists or how they use it to create a more just world. The purpose of this paper is to investigate how social movements use counter accounts of profit as tools of resistance. Design/methodology/approach A multiple case study design, informed by framing theory, is used to trace the framing of profit from activists’ counter accounts to actions they precipitated. Specifically, the study examines counter accounts of profit from the UK abolition movement, Médecines Sans Frontières a

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Amalia, Rizki, Dede Arseyani, Nuriatullah, and Nurfitriani. "Praktik Akuntansi Hijau pada Perusahan Tambang Nikel PT. Vale Indonesia Tbk." Journal of Principles Management and Business 3, no. 01 (2023): 44–56. https://doi.org/10.55657/jpmb.v3i01.177.

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This study aims to analyze green accounting practices at the Nickel Mining Company PT Vale Indonesia Tbk. This research is qualitative research with a case study approach. The data used is the company's annual and/or sustainability report for 2020-2022. The results showed that the company has implemented green accounting quite well, but detailed details about environmental costs are not visible, either in the Annual report or in the Sustainability Report. The treatment of environmental costs that have been incurred is recorded as other expenses in the company's income statement. Sustainability

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Marsidi, Asri, Hairul Azlan Annuar, and Abdul Rahim Abdul Rahman. "The formulation of financial, governance and social index of Malaysian Islamic banks: An integrative approach." Risk Governance and Control: Financial Markets and Institutions 6, no. 1 (2016): 64–70. http://dx.doi.org/10.22495/rgcv6i1art7.

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The study proposes and discusses the development of an index of Islamic Financial and Social Reporting (IFSR) for Islamic banks. The index of IFSR is carefully developed based on the relevant and applicable standards, guidelines and literature from an Islamic perspective such as the Malaysian Accounting Standards Board (MASB), Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI), Islamic Financial Services Board (IFSB), Bank Negara Malaysia (BNM) and Islamic social reporting literature. The index is developed in three parts, namely, financial, social, and auditing a

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Ramadina, Tazkia, and Suryo Pratolo. "Readiness of private universities to adopt blockchain in accounting information systems." Jurnal Akademi Akuntansi 7, no. 4 (2024): 580–92. https://doi.org/10.22219/jaa.v7i4.36835.

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Purpose: This study aims to collect empirical data on the impact of three critical variables in blockchain adoption – performance expectancy, effort expectancy, and social influence – on the Intention to use blockchain in private higher education institutions in Indonesia. Using the UTAUT theoretical framework, this study aims to understand how these three factors influence the decision to adopt blockchain technology in accounting information systems. Methodology/approach: This study investigates how private universities in Indonesia perceive the possibility of implementing blockchain technolo

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Zadorozhnyi, Zenovii-Mykhailo, and Vita Semaniuk. "Development of accounting science in the light of economic and social transformations." Herald of Economics, no. 3 (November 21, 2021): 110. http://dx.doi.org/10.35774/visnyk2021.03.110.

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Introduction. One of the integral components of human economic life is economic accounting – a system of creating information about economic activity, which proves the history and genesis of the accounting science development. The study of theoretical and methodological approaches to the functioning of accounting in the past and the assessment of current practices through the prism of the transformation of the social system will predict the development of accounting science and practice in the future.Goal. To identify the impact of economic and social transformations of mankind on the developm

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Kumar, Patanjal, Dheeraj Sharma, and Peeyush Pandey. "Three-echelon apparel supply chain coordination with triple bottom line approach." International Journal of Quality & Reliability Management 39, no. 3 (2021): 716–40. http://dx.doi.org/10.1108/ijqrm-04-2021-0101.

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PurposeAn apparel supply chain primarily consists of geographically distant suppliers, manufacturers and retailers. The coordination among the members of the supply chain becomes difficult when we consider the triple bottom line of sustainability in it. Moreover, the complexity increases with the change in dominance power of the respective members. However, the task of managing the channel further becomes complicated after incorporating sustainability and dominance power simultaneously into the supply chain. To fill this gap, this paper focuses on designing of mechanism and demonstration of th

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Le, Viet. "Readiness of Accountants in Applying Vietnam Public Sector Accounting Standards: Study in Ho Chi Minh City." International Journal of Professional Business Review 8, no. 8 (2023): e03621. http://dx.doi.org/10.26668/businessreview/2023.v8i8.3621.

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Purpose: The purpose of this study is to identify factors affecting the readiness to apply Vietnam public sector accounting standards of accountants.  Theoretical framework: By combining behavioral theory including theory of intended behavior, the Technology Acceptance Model and the Institutional isomorphism theory, this study built up a research model over readiness of accountant in application of Vietnam public sector accounting standards in Vietnam.  Design/method/approach: This study surveyed 179 experienced accountants who are working in public sector in Ho Chi Min

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Aprieza Puspita Zandra, Rosy, Elvyra Handayani Soedarso, Rizky Prasetya, and Apit Miharso. "Pendekatan Theory of Planned Behaviour dalam Rekayasa Perilaku Penggunaan Informasi Akuntansi Manajemen pada UMKM." Journal of Accounting and Finance Management 5, no. 5 (2024): 1127–36. https://doi.org/10.38035/jafm.v5i5.906.

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The use of management accounting information by micro, small and medium enterprises (MSMEs) is often still limited. This is due to the perception that financial recording is complicated and does not provide direct benefits. This research aims to determine the intentions of business actors in Tulusbesar Village in using management accounting information after receiving intervention in the form of training and mentoring. The method used is the Correlational Study with Intervention approach with the framework of the Theory of Planned Behavior. Data was collected through a questionnaire that measu

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Arnaboldi, Michela, Cristiano Busco, and Suresh Cuganesan. "Accounting, accountability, social media and big data: revolution or hype?" Accounting, Auditing & Accountability Journal 30, no. 4 (2017): 762–76. http://dx.doi.org/10.1108/aaaj-03-2017-2880.

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Purpose The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this special issue of Accounting, Auditing and Accountability Journal. Design/methodology/approach The paper surveys the existing literature, which is still in its infancy, and proposes ways in which to frame early and future research. The intention is not to offer a comprehensive review, but to stimulate and c

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GOLOCHALOVA, I. "RECOGNITION OF SR-BUSINESS RESPONSIBILITIES BASED ON THE IDENTIFICATION OF OWNERSHIP POWERS AS AN IMPERATIVE OF THE SOCIO-ECONOMIC MODEL OF FINANCIAL REPORTING." Vestnik of Polotsk State University Part D Economic and legal sciences, no. 1 (May 24, 2023): 26–32. http://dx.doi.org/10.52928/2070-1632-2023-63-1-26-32.

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A great deal of research is focused on such issues as financial reporting theory, usefulness of information for investors, and optimisation of the reporting information field. The need for reporting information on ESG-behaviour of business in the context of socio-economic development paradigm makes these issues particularly acute. In this regard, the aim of the paper is to identify the criterion for recognising SR-business responsibilities as the basis of the socio-economic model of financial reporting and to develop an innovative approach to its preparation. To achieve the research objective,

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Rochamzan, Suhartina, and Zulkifli. "THE CONTRIBUTION OF ENGLISH PROFICIENCY, LEARNING MOTIVATION, AND SOCIAL SUPPORT TO ACCOUNTING STUDENTS’ PROFESSIONALISM AND LEARNING STRATEGIES IN THE GLOBAL ERA." Multidisciplinary Indonesian Center Journal (MICJO) 2, no. 2 (2025): 1685–92. https://doi.org/10.62567/micjo.v2i2.699.

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This study aims to analyze the contribution of English proficiency, learning motivation, and social support to accounting students’ professionalism and learning strategies in the global era. The rapid globalization requires students to possess not only technical skills but also effective international communication abilities. In this context, English proficiency is crucial for accounting students to access international literature and understand global standards. Additionally, high learning motivation encourages students to be more disciplined and active in academic activities, while social su

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Maelah, Ruhanita, Zakiah Muhammaddun Mohamed, Rosiati Ramli, and Aini Aman. "Internship for accounting undergraduates: comparative insights from stakeholders." Education + Training 56, no. 6 (2014): 482–502. http://dx.doi.org/10.1108/et-09-2012-0088.

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Purpose – This study utilises an internship framework to justify the need for feedback from all three groups of internship stakeholders. The purpose of this paper is to determine the benefits, skills, and outcomes students gained through internships from the perspective of students, university and employers. Design/methodology/approach – A set of structured questionnaires was used to survey the perceptions of students, university and employers of an accounting internship. A total of 172 responses were analysed. Findings – Findings show that all three groups of stakeholders perceived that stude

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Bisogno, Marco. "Goodwill and accounting discretion." Scholedge International Journal of Management & Development ISSN 2394-3378 2, no. 10 (2015): 9. http://dx.doi.org/10.19085/journal.sijmd021002.

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<p>Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing on its first recognition as well as its write-offs, due to the impairment test.</p><p>Design/methodology/approach: The study refers to a sample of Italian listed firms and the analysis covers three years, with a total of 591 firm-year observations. The modified Jones’ regression model has been used in estimating discretionary accruals, as a proxy of earnings management practices.</p><p>Findings: A positive relationship between discretionary acc

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Iskandar, Ledy Setiawati, Ferry Diyanti, and Dhina Mustika Sari. "Student’s Literacy on Green Accounting Concept and its Challenges Ahead." Journal of Educational and Social Research 11, no. 6 (2021): 269. http://dx.doi.org/10.36941/jesr-2021-0146.

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Accounting students are required to conceive how to arrange a sustainability report and conceive it concept. The aims of this study are to interpret student’s literacy on defining green accounting and find out the challenge on improving it. This qualitative study was conducted in interpretive paradigm using phenomenological approach. The analysis unit are the higher education institution which have accounting bachelor degree program in East Kalimantan. The interpretation of student’s literacy was define based on their conceive to green accounting concept which involve the qualitative character

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Abdel-Mottaleb, Noha, Payman Ghasemi Saghand, Mathews J. Wakhungu, Hadi Charkhgard, E. Christian Wells, and Qiong Zhang. "Identifying Critical Isolation Valves in a Water Distribution Network: A Socio-Technical Approach." Water 14, no. 21 (2022): 3587. http://dx.doi.org/10.3390/w14213587.

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Isolation valves are critical for the reliable functioning of water distribution networks (WDNs). However, it is challenging for utilities to prioritize valve rehabilitation and replacement given it is often unclear if certain valves are operable in a given WDN. This study uses the Gomory–Hu tree of the segment-valve representation (or dual representation) of WDNs to obtain the logical implications of inoperable valves (i.e., which segments should be isolated and merged unnecessarily due to valve inoperability). Multi-objective optimization is then used to identify the critical valves based on

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Polyanin, Alexander Evgenievich. "Accounting and analytical support for monitoring the effectiveness of investment projects." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 8 (August 22, 2022): 39–47. http://dx.doi.org/10.33920/med-17-2208-04.

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As you know, the foundation of any investment project is formalized methods and criteria. To date, quite a lot of experience has been gained in evaluating investment projects at the preliminary stage, but problems arise in the organization of accounting and analytical support for monitoring their performance at the implementation and operation stages. This study proposes an author’s approach to accounting and analytical support for monitoring the effectiveness of investment projects, which involves the allocation of three areas of target indicators: economic, environmental, social, based on th

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Vitolla, Filippo, Michele Rubino, and Antonello Garzoni. "Integrated corporate social responsibility." Journal of Management Development 35, no. 10 (2016): 1323–43. http://dx.doi.org/10.1108/jmd-08-2015-0113.

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Purpose The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration. Design/methodology/approach In this study, a research methodology based on the multiple case analysis was chosen. The selection of case studies was based on the combined application of literal and theoretical replication. Within the technique of theoretical replication, maximum variation and criterion methods were used. In order to increase the reliability of the results, a research protocol for data collection wa

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Robert, Lauriane, Rachel Bocquet, and Elodie Gardet. "Intra-organisational drivers of purchasing social responsibility." European Business Review 28, no. 3 (2016): 352–74. http://dx.doi.org/10.1108/ebr-08-2015-0083.

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Purpose This study aims to identify intra-organisational drivers that enhance the implementation of a purchasing social responsibility (PSR) approach and drivers that influence PSR throughout the phases of the process. Design/methodology/approach The conceptual framework presents PSR as a process, rather than merely a decision. It focuses on three dimensions (centralisation, specialisation and formalisation) to highlight the role and evolution of key drivers through a three-phase process (set-up, operating and sustaining). The empirical analysis is based on a single qualitative case study of S

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McDonald, Sharyn. "Social responsibility clusters arising from social partnerships." Social Responsibility Journal 10, no. 2 (2014): 331–47. http://dx.doi.org/10.1108/srj-12-2012-0152.

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Purpose – This paper aims to identify models of best practice and examines the manner in which such social partnerships attract new partners and scale-up their solutions. Social responsibility initiatives that incorporate multiple sectors have the capacity to challenge unsustainable practice and pave the way for model solutions towards the societal problems we face globally. Design/methodology/approach – Comparisons of three Australian case studies were analysed. These cases were purposefully selected as they all represented relationships that demonstrated social partnerships characteristics,

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Teh, David, and Tehmina Khan. "Sustainability-Focused Accounting, Management, and Governance Research: A Bibliometric Analysis." Sustainability 16, no. 23 (2024): 10435. http://dx.doi.org/10.3390/su162310435.

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This paper explores the importance of a multidisciplinary approach to sustainability in business, emphasizing the need for integrated perspectives from the angles of accounting, management, and governance. It argues that addressing the complex and multifaceted environmental and social impacts of business requires more than just sustainability reporting frameworks. While reporting holds businesses accountable, it is not sufficient on its own without meaningful action. Business management plays a crucial role in implementing sustainability initiatives, and executives, as key decision-makers, mus

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Masoom, Muhammad Rehan, and Fareen Zaman. "Managerial Accounting and Society: Emerging Factors for ‘Decision Making’ of Accountants in the Modern Era." American Journal of Trade and Policy 4, no. 2 (2017): 73–78. http://dx.doi.org/10.18034/ajtp.v4i2.419.

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The managerial accounting offers a universal set of tools to manage the administration and acts as patterned entities for producing a return for the organization. In doing so, the chief problem faced by a professional and academic discipline like accounting is that it has to deal with two distinct planes: one is the theoretical stage, and the other is on the practical height. Since the influence of accounting affects areas beyond mere corporate and business entities to the day-to-day social role of accounting, the discipline must pay proper discretion in addressing both the aspects. This paper

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Pandey, Ashish, Reeju Guha, Navjyoti Malkar, and Nisha Pandey. "Marching Towards Creating Shared Value: The Case of YES Bank." Asian Case Research Journal 23, no. 02 (2019): 289–312. http://dx.doi.org/10.1142/s0218927519500111.

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The case highlights YES Bank’s responsible banking approach through its journey of 12 years characterized by agile response to business opportunity and societal needs, innovative product design, organic and steady business growth and healthy shareholder returns. Responsible banking has evolved with an inclusive approach wherein it is aimed at sustainable development by creating social and natural capital along with creating stakeholder value. The three pillars of responsible banking in YES Bank are; Triple Bottom Line accounting and reporting, climate finance, and corporate social responsibili

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Kantabutra, Sooksan. "Measuring corporate sustainability: a Thai approach." Measuring Business Excellence 18, no. 2 (2014): 73–88. http://dx.doi.org/10.1108/mbe-02-2013-0015.

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Purpose – This study aims to measure the Thai approach of corporate sustainability. In the corporate world, the Thai philosophy of Sufficiency Economy can be applied to ensure corporate sustainability. Derived from the literature, a structural model expressing relationships between six independent variables of Sufficiency Economy indicators and three dependent variables of sustainability performance outcomes is formed accordingly, followed by hypotheses to be tested. Design/methodology/approach – The model is tested through a random sample of 294 chief executive officers (CEOs) in Thailand who

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Gonsales, Flavia I. "Social marketing for museums: an introduction to social marketing for the arts and culture sector." RAUSP Management Journal 56, no. 3 (2021): 314–33. http://dx.doi.org/10.1108/rausp-08-2020-0194.

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Purpose The paper aims to introduce social marketing (SM) as a tool to overcome the low cultural participation, a problem of the arts and culture sector that has worsened in the post-pandemic scenario. Design/methodology/approach The study uses a multidisciplinary literature review (SM, museum marketing, museology and cultural policy) to address the problem of museums and other cultural heritage institutions, at both the macro-level (prevailing cultural policies and antecedents, barriers and consequences to cultural participation) and micro-level (challenges faced by museums in the 21st centur

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Chow, Chee W., Kamal Haddad, Gangaram Singh, and Anne Wu. "On Using Journal Rank to Proxy for an Article's Contribution or Value." Issues in Accounting Education 22, no. 3 (2007): 411–27. http://dx.doi.org/10.2308/iace.2007.22.3.411.

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This study explores the extent to which an article's value or contribution can be proxied by the ranking of the journal in which it is published. Following an approach commonly applied in prior journal ranking studies, we obtained eight-year citation counts for all articles published in 1992, 1994, 1996, and 1997 in nine accounting journals covered by the Social Science Citation Index®. For these four years combined as well as individually, we found that articles from the journals most often considered to be the top three (Journal of Accounting and Economics, Journal of Accounting Research, an

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Nurhayati, Immas, Azolla Degita Azis, Foni Agus Setiawan, Iis Anisa Yulia, Desmy Riani, and Endri Endri. "Development of the Digital Accounting and Its Impact on Financial Performance in Higher Education." Journal of Educational and Social Research 13, no. 2 (2023): 55. http://dx.doi.org/10.36941/jesr-2023-0031.

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The emergence of digital society in industry 4.0 is one of the most visible changes in the XXI century. The creation of digitization has led to significant changes in accounting and financial management as features of an innovative University. This study aims to analyze the development of digital accounting and examine its impact on economic performance in higher education by using IBM SPSS Statistics 25 and the feasibility of the investment using the payback period approach. The development of digital accounting is based on a web 2.0-based ICT system using the Software Development Life Cycle

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