By Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013
The function of this e-book is to discover new demanding situations and new customers for sustainability accounting learn, and to debate destiny instructions of study. It considers a wide spectrum of other theoretical lenses and learn tools, and explores a number of different types of organizational settings and practices in several countries.
This publication brings jointly articles that reflect on major parts of accounting: monetary accounting, auditing and managerial accounting, so as to significantly evaluation and boost theorizations and methodological functions to the research of all major accounting fields in a sustainability context. It goals to curiosity a particularly huge variety of lively researchers professors and practitioners (CPAs and CMAs, managers and managers, but in addition consultants), either from the accounting box, and from the sustainability and CSR domain names. This publication goals to curiosity researchers and practitioners in accounting, managerial regulate, auditing, CSR/sustainability...
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The authors reviewed the growing body of research on EMA mechanisms in order to give insights on what has been studied to date. They indicate the necessity for further theoretical and empirical work. In addition, they make suggestions of areas for future investigation. In particular researchers might explore the concept of environmental performance and the application of different forms of green management control within organizations. Moreover accounting scholars have the opportunity to further examine the role of EMA mechanisms in companies that do not seem to pursue environmental results for specific economic benefits.
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Finally, Parisi’s study shows that the use of the ad hoc methodology of causal mapping can support the process of quantifying the financial returns related to CSR. Empirically, the research relies on qualitative, deductive research that was undertaken at a leading international pharmaceutical company, Novo Nordisk, in order to provide more robust findings than those provided by previous studies. This setting is particularly relevant for the risk related to the management of sustainability in the pharmaceutical industry and the related problems of designing an effective SPMS.
Accounting and Control for Sustainability by Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013