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Dissertations / Theses on the topic 'Responsibility accounting'

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Published: 4 June 2021

Last updated: 25 July 2025

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1

Yau, Joseph. "Responsibility accounting in China : towards an exploratory framework." Thesis, University of Glasgow, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.301391.

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2

Tiggeman, Theresa Bath. "Accountants' Perspectives on Corporate Social Responsibility and the Environment| A Correlational Study." Thesis, Northcentral University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932864.

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<p> Sustainability accounting reporting is an offshoot of corporate social responsibility. Accounting professionals are now producing sustainability reports. Sustainability accounting reporting is a combination of economic, social, and environmental issues incorporating both financial and nonfinancial elements. Sustainability reports may be assured (certified) by third parties. Recently, the accounting profession has been criticized for failing to prepare proper sustainability reports. To date, there has been no investigation of the social and environmental viewpoints of accountants. The probl

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3

Daniel, Oluwakemi. "The Relationship Between Corporate Social Responsibility, Corporate Sustainability, and Corporate Financial Performance." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5847.

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Some business executives are reluctant to engage in social responsibility and sustainability practices because of the assumption that these projects are costly and impair profitability. The purpose of this correlation study was to examine the relationship between corporate social responsibility, sustainability (as proxied by the 2016 Best Corporate Citizens index), and corporate financial performance (as measured by ROA and Tobin's Q). Stakeholder theory was the theoretical framework for the study. The results of linear regression analyses indicated an insignificant positive relationship betwe

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4

Roitto, A. (Artturi). "Factors effecting Corporate Social Responsibility disclosure ratings:an empirical study of Finnish listed companies." Master's thesis, University of Oulu, 2013. http://urn.fi/URN:NBN:fi:oulu-201305201282.

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As Corporate Social Responsibility (CSR) disclosure is becoming more common practise amongst companies, it is valuable to understand the underlying factors involved. The Goal of this thesis is to examine if the factors suggested by previous studies seem to have significance in a Finnish sample composed of 31 listed companies. As an ancillary research question linkage between Corporate Governance recommendation deviations and CSR ratings were examined. The research was executed by utilizing raw data from Thomson ONE Banker financial database, public information available in the 2012 annual rep

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5

LAM, Mo. "Ethical climate, the perceived importance of ethics and social responsibility, and earnings management." Digital Commons @ Lingnan University, 2012. https://commons.ln.edu.hk/acct_etd/14.

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The practice of earnings management not only adversely affects the long-term economic prospects of a particular business enterprise by eroding public confidence in the company, but also may severely undermine the reputation of Hong Kong as an international financial and trading centre. Given the devastating effects of such practices resulting from corporate scandals such as Enron and WorldCom, earnings management has received unprecedented attention in the past decade. The incommensurability between the far-reaching effects of ethical issues relating to earnings management and the paucity of p

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6

Roberts, Henri Johan Eduard. "Accountability and responsibility the influence of organisation design on management accounting /." [Maastricht] : Maastricht : Universitaire Pers Maastricht ; University Library, Maastricht University [Host], 1993. http://arno.unimaas.nl/show.cgi?fid=6573.

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7

Ward, Robert A. "Exploring Corporate Social Responsibility Reporting Practices in Multinational Corporations." Thesis, Baker College (Michigan), 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13425719.

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<p> Companies experience a problem implementing corporate social responsibility reporting standards due to geographical differences, an over-abundance of guidelines, regulatory disparities, and varying levels of stakeholder requirements. These diverse conditions result in inadequate reporting of sustainability efforts and a lack of consistency of what actually gets reported. This exploratory, qualitative case study was based on a theoretical framework consisting of Freeman’s stakeholder theory, Suchman’s legitimacy theory, and Spence’s signaling theory. The sample consisted o

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8

Farrington, Sukari. "The Effect of Corporate Social Responsibility Investment and Disclosure on Cooperation in Business Collaborations." Thesis, University of South Florida, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10642038.

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<p> I experimentally examine whether disclosure of corporate social responsibility (CSR) investment facilitates cooperation in business collaborations. Business collaborations are essential for firms to maintain their competitive advantage. However, half of all ventures fail. A major reason for this high failure rate is a lack of cooperation among business collaboration partners, known as relational risk. Findings suggest that CSR disclosure leads to greater CSR investment, but does not result in an overall higher level of cooperation. However, CSR disclosure moderates the link between CSR inv

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9

Boateng, Frank. "Corporate Social Responsibility in the Ghanaian Mining Industry." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3336.

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Gold mining communities in Ghana have experienced destruction of vegetation, water pollution, and soil contamination by activities of mining due to rapid growth and dependency on mining of natural resources within the catchment areas of the mining activities. These circumstances with repercussions of corruption and inefficient management of corporate social responsibility places organizational goals above the community and the nation. These setbacks necessitate the successful practice of corporate social responsibility to benefit stakeholders within mining communities. The purpose of this stud

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10

Gietl, Simon [Verfasser], and Max [Akademischer Betreuer] Göttsche. "Accounting, value relevance and corporate social responsibility / Simon Gietl. Betreuer: Max Göttsche." Eichstätt-Ingolstadt : Katholische Universität Eichstätt-Ingolstadt, 2013. http://d-nb.info/105258263X/34.

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11

Thi, Thu Thao D. (Duong). "The effect of corporate social responsibility disclosure on corporate financial performance:evidence from Vietnamese large listed firms." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201806062518.

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Corporate social responsibility (CSR) is gradually turning into a critical issue in business management. Over the decades, both theoretical and empirical literatures were concentrated on studying the effect of CSR on corporate financial performance. However, the results have been ambiguous and inconsistent. The purpose of this master thesis is to examine the relationship between CSR disclosure and Corporate Financial Performance in Vietnamese large listed firms, both on short-term and long-term profitability for a period of three years, from 2014 to 2016. Focusing the study in Vietnam helps to

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12

Shipley, Kyle L. "Ethics in Accounting: Sustainability as a Predictor of Financial Statement Usefulness." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/283.

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This paper examines the impact of ethics on financial statement usefulness in 120 publicly traded companies. Because ethics are difficult, if not impossible, to quantify, Corporate Social Responsibility ratings are used as a proxy. The potential implications of this study are vast, though the main idea is that investors would be able to make better financial decisions should the hypothesis come to fruition. Contrarily, investors will also be able to avoid potentially bad investments if they can ascertain certain companies that lack ethical values. In this paper, I will discuss several facets o

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13

Almahrog, Yousf Ebrahem. "Earnings management and corporate social responsibility : the case of UK." Thesis, University of Central Lancashire, 2014. http://clok.uclan.ac.uk/16628/.

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The primary focus of this study is to investigate the relation between Earnings Management (EM) and Corporate Social Responsibility (CSR) in the UK. While there are few studies in the existing literature that examined the relationship between EM and CSR, there is a lack of studies examining this relation in the UK. Furthermore, the existing academic literature appears to provide inconsistent results. These considerations motivate this study to bridge this gap in the literature by providing evidence of whether or not EM and CSR are related in the UK. The present study carried out through three

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14

Asfandyar, S. (Safia). "The effect of Corporate Social Responsibility (CSR) disclosure on the cost of debt in the textile industry." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811072983.

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Corporate social responsibility, CSR is the requirement for firms to take responsible actions towards the environment and society which are beyond their traditional roles and legal obligations. CSR has received much significance and firms are expected to announce CSR activities in the form of CSR disclosure. CSR is also claimed to be a waste of scarce resources making it unattractive to managers. The study looks at the textile industry which is extensively export-aligned, cost-sensitive and labor-intensive and faces criticism and scrutiny for its ill effects on societal welfare. Therefore,

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15

Beaudoin, Cathy A. Agoglia Chris Tsakumis George T. "Earnings management : the role of the agency problem and corporate social responsibility /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2805.

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16

Abubakar, Abdu. "A quantitative approach to cost monitoring and control of construction projects." Thesis, Loughborough University, 1992. https://dspace.lboro.ac.uk/2134/6762.

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Existing literature and research findings indicated that cost monitoring and control of construction projects by contractors at the level of site operations has remained ineffective largely due to inability of existing control systems to accurately predict when, to what extent and why an on-going operation or project is to overrun its planned duration and cost. In most cases the information that would enable such advance detection becomes available to decision makers after the affected operation or project is completed. It is then hoped that the information could be used to 'control' future si

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Momin, Mahmood Ahmed. "Corporate social responsibility and reporting by multinational corporations in Bangladesh : an exploration." Thesis, University of Glasgow, 2006. http://theses.gla.ac.uk/1074/.

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This study examines the extent of and motivations behind corporate social reporting (CSR) by large corporations in general and subsidiaries of multinational corporations in particular in Bangladesh. It particularly addresses the research question: Why, in Bangladesh, do corporations in general and subsidiaries of MNCs in particular produce or not produce social and environmental data in their annual reports? At the first step, the study explores the general trend of CSR in the UK and Bangladesh, and then examines in more detail: (a) CSR of subsidiaries of MNCs in Bangladesh in general; and (b)

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18

Aung, Moe Myat. "The Triple Bottom Line: A Study into Corporate Social Responsibility and Sustainability Accounting Trends." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2177.

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Sustainability within the spheres of environmental and social awareness have become increasing salient issues in the world today. This is addressed within the corporate world through Corporate Social Responsibility (CSR) disclosure and reporting. However, the reporting and disclosure surrounding such issues remains at a disadvantage in comparison to that of financial reporting. These issues not only govern sustainability and awareness itself but increasing investor and stakeholder decisions concerning firms connected to these issues. This thesis aims to explore the issues encountered today in

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19

YU, Qian. "The impact of quantitative materiality, perceived responsibility and Machiavellianism on tax professionals’ decision making regarding Fraud detection and reporting in the PRC." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/20.

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Research on fraud detection in accounting has long focused primarily on financial statement fraud and responsibilities of auditors and company management relating to such frauds. While tax fraud is also clearly significant, and tax professionals have responsibilities relating to fraud detection, little prior research has addressed this issue. The current research examines the impact of quantitative materiality, perceived responsibility (based on the triangle model of responsibility) and Machiavellianism on several aspects of tax professionals’ decision making regarding fraud detection and repo

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Garcia, Roberto C. "An Accounting Solution to The Public Pension Crisis." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/890.

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Roughly 40 million American active and retired workers are covered by local, state or federal pension systems. The most recent financial crises has caused many of these pension systems to go up in flames, leaving politicians and economists puzzled as to where the money to pay off their future pension liabilities will come from. To add to the nightmare situation, we can expect the retirement of the baby-boomers over the next decade to exacerbate the conflagration. With less contributions coming in from the reduced number of active public employees, and more to pay out to retirees, many localiti

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21

Chan, Jen Jing. "A comparative study of voluntary social and environmental disclosure practices between Australian and Malaysian companies /." Diss., Title page, table of contents and abstract only, 2000. http://web4.library.adelaide.edu.au/theses/09EC/09ecc4564.pdf.

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22

Baker, Max Louis. "The role of accounting in enabling strategic corporate social responsibility: A functionalist, critical and post-modern reading of a case study." Thesis, The University of Sydney, 2013. http://hdl.handle.net/2123/9859.

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The role of accounting in enabling strategic corporate social responsibility: A functionalist, critical and post-modern reading of a case study Corporations around the world are developing their own strategic approaches to address important social and environmental issues in ways that will yield them financial and competitive advantage. This thesis explores how a large packaging company, PackCo, developed its own strategic approach to corporate social responsibility (CSR) and explores the role of accounting in this pursuit. The qualitative case study research consisted of some 30 interviews wi

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23

Norris, Samuel James. "Corporate Social Responsibility: A Financial Performance-Based Approach in Understanding CSR." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1354842245.

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24

Sjöholm, Göran. "Redovisningsmått vid bolagisering : utformning och effekter." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 1994. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-889.

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Professor Lars Östman har tidigare i boken Styrning med redovisningsmått, EFI 1977, i en empirisk studie undersökt ekonomiska styrsystem i större divisionaliserade företag. Östman kartlade inställningen bland ledande personer i divisioner som hade ett resultatansvar utan några egentliga krav på finansiella aktiviteter samt hur de arbetade med styrsystemen. Sedan dess har nya typer av organisationsstrukturer växt fram. I Sverige har ett flertal svenska storföretag bolagiserats under 1980-talet, samtidigt som styrsystemen har anpassats. Bolagisering brukar sättas i samband med en ytterligare dec

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25

Li, Jinghua. "A longitudinal study of corporate social disclosure in Chinese listed companies' annual reports: 2002 to 2006 a dissertation submitted to Auckland University of Technology in partial fulfilment of the degree of Master of Business, July 2008." Abstract. Full dissertation, 2008.

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26

Ahmad, Anis Suriati. "Corporate Social Responsibility (CSR) in a developing country : an analysis of public-listed corporations in Malaysia." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/16289/.

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This study examines the nature and extent of CSR practices in Malaysia, a developing country located in the South-East Asia. The cause for concern highlighted in a number of studies in the field of CSR is centred on the unparalleled economic, social and political power that corporations possess in a contemporary economic environment. It has been argued that corporate large-scale operations pose considerable challenges to existing domestic and international governance institutions. In response to various pressures from civil society groups and NGOs, corporations espouse CSR commitment by produc

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Farrington, Sukari. "The Effect of Corporate Social Responsibility Investment and Disclosure on Cooperation in Business Collaborations." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/7021.

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I experimentally examine whether disclosure of corporate social responsibility (CSR) investment facilitates cooperation in business collaborations. Business collaborations are essential for firms to maintain their competitive advantage. However, half of all ventures fail. A major reason for this high failure rate is a lack of cooperation among business collaboration partners, known as relational risk. Findings suggest that CSR disclosure leads to greater CSR investment, but does not result in an overall higher level of cooperation. However, CSR disclosure moderates the link

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Valík, Vladimír. "Odpovědnostní řízení a jeho informační zajištění." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73592.

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The thesis deals with responsibility management and its information support. The main objective of the thesis is to design the system of responsibility management in a particular company. The first part of the thesis deals with theoretical aspects of responsibility management and its information support. This part is divided into three chapters. The first chapter shows the background of responsibility management, the second chapter is about responsibility accounting. The last chapter of the theoretical part handles with performance measuring of responsibility centers. The second part of this t

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Fraser, Michael D. "Social accounting and organisational change : an exploration of the Sustainability Assessment Model : a thesis submitted to the Victoria University of Wellington in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting /." ResearchArchive@Victoria e-thesis, 2010. http://hdl.handle.net/10063/1313.

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30

Amirdjanian, Kevin. "Accounting for Product Recalls: How to Promote Strong Corporate Governance and Business Ethics." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/792.

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The purpose of this paper is two-fold. The first goal is to qualitatively explore what ethics is and how companies can create a lasting culture of ethics. I explore the meanings of ethics, corporate ethics, and the responsibilities that companies have to shareholders and the public. The second goal is to demonstrate how a culture of ethics can help to prevent product recalls by creating a control environment that catches potentially dangerous products before they leave the facility. This is achieved through an analysis of three case studies: 1) Johnson & Johnson’s response to the Chicago Tylen

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Malmlund, Alexander. "The Financial Incentives to Adopting Corporate Social Responsibility and Socially Responsible Investing Practices." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2103.

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As corporate social responsibility and socially responsible investing practices have increased substantially over the past decade, the possible financial advantages have been examined in great depth. Utilizing firms from the S&P 500 I have investigated the possible outperformance of accounting based and market based measures. I did this by examining the relationship between ESG scores, a common measure of CSR level, and the following dependent variables: return on assets, total risk, systematic risk, and idiosyncratic risk. I obtained strong evidence that an increase in CSR levels are correlat

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Beer, Gabrielle Jamie. "Auditing the Auditors: The Role of Accounting Firms in the 2008 Financial Crisis." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/516.

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Until recently, the role of auditors in the 2008 financial crisis had largely been overlooked by regulators and the general public. Though not responsible for the meltdown, accounting firms have been criticized – and sued – for failing to warn investors about problems at financial institutions before the crisis. Auditors can and should take steps to improve their function as independent overseers in the financial world. But there also is a gap between the expectations of auditors and their true responsibilities. As Lord Justice Lopes at the Court of Appeal in England famously said more than a

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Paschke, Sasha Uwe Pieter Heinz. "The corporate social contract : from enlightened monarch to accountable democracy, CSR and sovereignty /." Link to the online version, 2006. http://hdl.handle.net/10019/1153.

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34

Davenport, Kimberly S. "Corporate citizenship a stakeholder approach for defining corporate social performance and identifying measures for assessing it /." Full text available online (restricted access), 1997. http://images.lib.monash.edu.au/ts/theses/Davenport.pdf.

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Pinchuk, Ivan. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10222.

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Business management is nowadays to a great extent information demanding. It is important to understand the environment in which the company is functioning. Almost every company possesses databases of customers, competitors, suppliers and others according to its needs. It is obvious that no company can do without the information concerning its internal activities, for instance, systems of cost management, motivational and supervisory systems. To be able to adapt to the changing environment, as well as to changes inside the company, each firm should have a carefully worked-out information system

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Palmer, Harmony J. "Corporate Social Responsibility and Financial Performance: Does it Pay to Be Good?" Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/529.

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The prominence of corporate social responsibility (CSR) initiatives today suggests that the corporate perception of such policies has shifted from an unnecessary addition to a critical business function. Using a reliable source of data on corporate social performance (CSP), this study explores and tests the relationship between CSP and corporate financial performance (CFP). Unlike prior research, this study additionally tests the impact CSP has on sales and gross margin in hopes of providing insight on sales strategies that can be implemented to maximize the impact of the relationship. The dat

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Pinero, Pablo, Martin Bruckner, Hanspeter Wieland, Eva Pongrácz, and Stefan Giljum. "The raw material basis of global value chains: allocating environmental responsibility based on value generation." Taylor & Francis (Routledge), 2018. http://dx.doi.org/10.1080/09535314.2018.1536038.

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A new approach to allocate environmental responsibility, the "value added-based responsibility" allocation, is presented in this article. This metric allocates total environmental pressures occurring along an international supply chain to the participating sectors and countries according to the share of value added they generate within that specific supply chain. We show that - due to their position in global value chains - certain sectors (e.g. services) and countries (e.g. Germany) receive significantly greater responsibility compared to other allocation approaches. This adds a new perspecti

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Hallberg, Andreas, and Lars Åkesjö. "Ansvarsredovisning : En studie av fyra branschledande företag." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17861.

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Oron för miljön och hållbarhet har ökat dramatiskt under de senaste åren. Men problem och frågor som rör kommunikation av hållbarhetsarbetet har förblivit obesvarade. Kritik har gjorts att hållbarhetsredovisning är vagt kopplat till verksamheten och att det inte finns ett samband mellan hållbarhetsredovisning och redovisningssystem. Som ett resultat av detta har en ny form av hållbarhetsrapporter utformats. Det underliggande syftet med den nya rapporteringsstrukturen är att integrera rapporteringen i företagens årsredovisning.Studien har ett jämförande perspektiv och kommer att fokusera på fyr

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Sundberg, Johanna, and Anna Stevenson. "The legitimacy of social accounting : A case study of SME managers’ attitudes and actions." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-228293.

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Different stakeholders are now showing a higher interest in organisations’ social responsibility than ever before, creating an increased pressure on organisations' sustainability performance. Various researchers (e.g. Emerson, 2003; Lingane & Olsen, 2004) stress that in order to meet this pressure and to achieve a true sustainable development, organisations need to fully incorporate social values through social accounting. Although numerous organisations report on their social impacts (Hahn & Kühnen, 2013), it is often said that small to medium sized enterprises (SMEs) are lagging behi

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Shelley, Alexander R. "Gauging Corporate Governance for Sustainability : Public-Private Partnership in Accounting for Sustainable Development." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-203648.

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Corporate finance reporting is based in rigorous, rules-based frameworks yet environmental and social reporting does not seem to have these normalised tools. The sustainable development of the business movement, in terms of increased environmental and social responsibility, will remain marginal as long as policy decisions maintain their direction towards old models of corporate governance that are not based on the key principles of the triple-bottom line, CSR and accountability. This thesis attempts to gauge to what extent Public-Private Partnership performs a transparent and independent sourc

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Pastucha, Eliasson Felix, and Marcus Millberg. "Ansvarsredovisning : en fallstudie i Byggföretaget AB." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17172.

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Bakgrund: För att en organisation ska kunna existera behövs ledarskap, arbetsfördelning, formell och informell kommunikation mellan ansvarsenheter. En ansvarsenhet är en del av ett företag som styrs av en chef och förekommer för att uppnå ett eller flera strategiska mål. Ansvarsenheter kontrolleras och styrs av ansvarsredovisning.Problemformulering: Ansvarsredovisning är ett verktyg som tillämpas för att styra enheter inom större organisationer. Organisationer har problem med att tillämpa ansvarsredovisningens egenskaper på korrekt sätt. Syftet med studien är att undersöka egenskaper i ansvars

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Jonášová, Michaela. "Využití informací manažerského účetnictví pro vytvoření systému hodnocení a motivace zaměstnanců." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192307.

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The present diploma thesis makes a theoretical overview of basic prerequisites of responsibility accounting, diverse approaches of assessing and managing workforce and motivation theory. The evolution of the construction market and its consequences on the society Insky spol. s.r.o. are analyzed in the practical part. The remuneration system is further analyzed on a concrete sample, in accordance with management accounting information, including salary structure, salary evolution and employees fluctuation between 2011 - 2013. Finally, the reward system of Insky spol. s r.o. is evaluated and bas

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Christensen, Dane Mark. "Corporate Accountability Reporting, Assurance, and High-Profile Misconduct." Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/293472.

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I investigate whether corporate accountability reporting and assurance help protect firm value. Specifically, I examine: 1) whether corporate accountability reporting helps firms prevent the occurrence of high-profile misconduct (bribery, kickbacks, discrimination, etc.), and 2) when high-profile misconduct does occur, does prior corporate accountability reporting reduce the negative stock price reaction. Using propensity-score matching to address self-selection, I find that on average firms that report on their corporate accountability activities are less likely to engage in high-profile misc

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Carmer, Stephen I. "Corporate Environmental Strategies for Balancing Profitability with Environmental Stewardship." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7279.

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In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock E

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Walfridsson, Josefine, and Iman Yassin. "Prestationsmätning av Corporate social responsibility (CSR) för den interna styrningen : En kvalitativ studie." Thesis, Högskolan i Gävle, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-29524.

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Sammanfattning Titel: Prestationsmätning av Corporate social responsibility (CSR) för den interna styrningen – En kvalitativ studie Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Josefine Walfridsson och Iman Yassin Handledare: Tomas Källquist och Pär Vilhelmson Datum: 2019 - januari Syfte: Syftet är att skapa förståelse för hur verksamheter arbetar med att föra in CSR i sina interna prestationsmätningar. Metod: Studien utgår från en hermeneutisk forskningstradition med en abduktiv ansats. Den teoretiska referensramen har byggts upp u

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Kaiser, Marcel. "The suitability of Environment Management Accounting (EMA) models applied by the German Mittelstand." Thesis, University of Gloucestershire, 2017. http://eprints.glos.ac.uk/5594/.

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The implementation of environmental management accounting (EMA) in Mittelstand companies is an uncharted area. Therefore, the aim of this study was to identify the ways, benefits, and disadvantages of implementing EMA in such companies. The choice of the approach and method depended on the following reasons: As the observed phenomena took place inside a company and depended on the attitudes of its members, an interpretivist and qualitative research approach was used that regarded a company as a socially constructed entity. The research was executed with a top-down deductive method starting wit

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Steindl, Tobias [Verfasser], Max [Akademischer Betreuer] Göttsche, Andreas [Akademischer Betreuer] Hellmann, and Anton [Akademischer Betreuer] Burger. "Accounting and society: a holistic perspective on corporate social responsibility [cumulative dissertation] / Tobias Steindl ; Max Göttsche, Andreas Hellmann, Anton Burger." Eichstätt-Ingolstadt : Katholische Universität Eichstätt-Ingolstadt, 2018. http://d-nb.info/1153467666/34.

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Alhazmi, Anas. "Exploring the factors and effects of Corporate Social Responsibility Disclosure in Saudi Arabia (in the area of accounting and finance)." Thesis, Nottingham Trent University, 2017. http://irep.ntu.ac.uk/id/eprint/31893/.

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CSR (Corporate Social Responsibility) has attracted widespread attention in recent years a matter that has led international efforts to provide global standards and guidelines for reporting on CSR issues. The objective of the current research study is to explore whether corporate governance and firm-specific factors would influence CSRD (Corporate Social Responsibility Disclosure) practices in Saudi Arabia, and whether CSRD practices have effects on firms' market value. The research study data was collected using a content analysis method and measured CSRD by word count. The data analysis was

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Monciardini, D. "QUELLO CHE CONTA. A SOCIO-LEGAL ANALYSIS OF ACCOUNTING FOR SUSTAINABLE COMPANIES." Doctoral thesis, Università degli Studi di Milano, 2013. http://hdl.handle.net/2434/239247.

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During more than three decades, corporate non-financial and sustainability reporting has been widely conceived as a voluntary practice, a matter of going beyond the requirements of the law. Therefore, it has been traditionally overlooked by legal and socio-legal scholars. However, during the last decade things have rapidly changed. We are currently witnessing the emergence of a mix of mandatory and voluntary regulatory approaches to Corporate Sustainability Accounting (CSA) and the integration of some elements of non-financial reporting into accounting standards. What explains these changes in

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Brackins, Elizabeth. "A Study of The Effectiveness of Ethics Instruction to Accounting Students at East Tennessee State University." Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/honors/490.

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Strong ethics are critical to the success of each member of the business world, especially accountants. Because the work of accountants is utilized by both internal and external users and can have such widespread effect on the business community, it is imperative that this work is performed with the utmost accuracy, integrity and morality. The foundation for strong ethics begins before the accountant enters the workforce, and many colleges require dedicated ethics courses for accounting majors. The purpose of this project is to analyze the effectiveness of the ethics instruction, specifically

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