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Conf progseptember 2010 version 2


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Conf progseptember 2010 version 2

  1. 1. 22ND INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH 13TH EMAN CONFERENCE ON ENVIRONMENTAL AND SUSTAINABILITY MANAGEMENT ACCOUNTING PROGRAMME 1st – 3rd September 2010, Gateway Building and New Hall, University of St Andrews SPONSORS: ACCA, CSEAR and EMAN Welcome to the 22nd Annual CSEAR Research Summer School in the UK, which this year is being held in collaboration with the 13th EMAN conference on Environmental and Sustainability Management Accounting. (i) The Conference opens with a plenary introduction from 9.30am to 10.00am followed by a half-day Research Methods and Master Classes session. Further details follow in the programme but please note that these sessions will vary in their informality and that some do require some pre-reading and pre-thinking about the issues. Each Master Class will consist of a maximum of 15/20 people. Sign up sheets will be available at the Conference Registration Desk, run on a first come first served basis. (ii) A further welcome plenary will be held at 1.45pm for delegates joining us at this point. (iii) The Conference will then continue with smaller parallel paper sessions and parallel workshop sessions. Presentations of papers and work in progress will be made in this less formal setting. The papers presented vary from those which are fairly well developed to fledgling pieces of work. Given this, the sessions are intended to provide interaction between the paper presenter and the group participants. Formal papers will not be available in every instance, however abstracts of the projects will usually be provided, and authors may be contacted later. (Authors of papers who are attending the conference are shown. Due to space, other co-authors are not included in the programme).
  2. 2. (iv) Streams: CSEAR has not traditionally adopted a `stream’ approach to papers (for a variety of reasons). So, notably, no attempt has been made to stream “EMAN papers” separately from “CSEAR papers”. However this year a group of colleagues have sought to encourage a stream on “Larger Sample” research. It did not prove possible to separately identify such a stream but, where possible cognate papers are grouped together throughout the programme. (v) This year we have three plenary speakers: Professor Brendan O’Dwyer from Amsterdam Business School, The Netherlands; Professor Stefan Schaltegger from the Universität Lüneburg, Leuphana, Germany and Henning Drager, Head of ACCA sustainability and CSR projects. (vi) We are also pleased to be showing Accounting for Biodiversity: Low Carbon Intellectual Renewal: An introduction, the film prepared by Jan Bebbington and a team of people to provide a keynote speech at the 2010 APIRA conference in Sydney in 2010. This will be shown on Wednesday evening starting at 5.15pm in SR6. (vii) In addition there will also be a meeting of the SEAJ Executive Editorial Board on Wednesday pm at 5pm in LR3 and the CSEAR Executive Council on Thursday pm at 5.00pm in LR3 held. Attendance is restricted to Board/Council members only. CONTACT INFORMATION The Centre for Social and Environmental Accounting Research School of Management, The Gateway, The North Haugh, The University of St. Andrews St. Andrews, Fife KY16 9SS, Scotland Tel: +44(0) 1334 462805 Fax: +44 (0) 1334 462812 Email: URL:
  3. 3. THE GATEWAY: The University Of St Andrews For Registration and All Conference Sessions Address The Gateway, North Haugh, University of St Andrews, St Andrews, Fife KY16 9SS Telephone (Gateway Reception) +44 (0)1334 467400 Telephone University Switchboard +44 (0)1334 476161 Fax: School of Management +44 (0)1334 462812 URL: School of Management How To Find the Gateway THE GATEWAY: The University of St Andrews Refreshments During Conference Mid-morning refreshments 10.45-11.15am Buffet Lunch 12.30 – 1.45 Wednesday and 12.30 – 1.30 Thursday Afternoon refreshments 3.15-3.45pm NEW HALL: The University of St Andrews For Accommodation, Breakfast, Lunch on Friday and Dinner* Address New Hall, North Haugh, University of St Andrews, St Andrews Fife KY16 9XW Telephone Tel: 01334 467000 Fax Fax: 01334 467001 Email URL: New Hall How To Find New Hall NEW HALL: The University of St Andrews Meal Times, Breakfast, Lunch and Dinner* Reception Desk at New Hall 7.00am-10.00pm (Night Porter access also available) Breakfast 8.00-9.00am Lunch 12.45 – 1.30pm Bar (from) 11.00am-11.00pm Dinner 6.30pm – 7.15pm • - Dinner is available for all delegates – residential and day delegates
  4. 4. PROGRAMME 1st – 3rd September 2010 Wednesday, 1std 9.30 – 12.30 Research Methods Workshop 1.45 – 2.00 Welcome Plenary: LR4 2.00 – 3.15 Parallel Sessions 3.45 – 5.00 Workshop Parallel Sessions 5.00 SEAJ Executive Editorial Board Meeting: Room LR3 5.15 Film: Accounting for Biodiversity: Low Carbon Intellectual Renewal: An introduction: Room SR6 Thursday, 2nd 9.30 – 10.45 Parallel Sessions 11.15 – 12.30 Parallel Sessions 1.30 – 2.00 Plenary Speaker: Henning Drager: LR4 2.00 – 3.15 Plenary Speaker: Brendan O’Dwyer: LR4 3.45 – 5.00 Parallel Sessions 5.00 CSEAR Executive Council: Room: LR3 Friday, 3rd 9.30 – 10.45 Plenary Speaker: Stefan Schaltegger: LR4 11.15 – 12.30 Parallel Sessions 12.30 End of Conference Discussion Followed by Lunch at New Hall
  5. 5. RESEARCH METHODS + MASTER CLASSES SESSIONS NOTE: ALL SESSIONS run from 10.00 until 12.30. SESSIONS VARY IN THEIR INFORMALITY. SOME REQUIRE PRE-READING, ALL BENEFIT FROM PRE-THINKING ROOM SESSION AREA CONVENOR(S) DOCUMENTATION AND/OR PRE-READING LR4 9.30 – 10.00 Welcome: Plenary introduction Rob Gray LR2 Close Reading, Critical Discourse Analysis John Ferguson and Matias Laine LR3 Future Scenarios and its Implications for Accounting and CSEAR Ian Thomson and Rob Gray attached document + LR4 A Practitioner’s Calibration of Turbulence and the Values Supporting TBL Martin Thomas attached document SR6 Research as Argument: Structure, evaluation and probabilistic causality (Subtitled: Dealing with Large Samples and hypotheses) Den Patten, Charles Cho and Andreas Hoepner SR4/5 Getting Started in Research: A clinic Jan Bebbington, Jeffrey Unerman and Massimo Contrafatto SR3 Fieldwork in Finance Jill Solomon SR2 Handling and Writing up Case Studies Nola Buhr, Carmen Correa Ruiz and Colin Dey SR1 Qualitative Methods Anne Fearful + Carlos Larrinaga
  6. 6. NOTICE FOR CONTRIBUTORS + CHAIRS Parallel sessions are 1 hour 15 minutes long, which means each paper, has 35 minutes. Presenters should aim to present for 20 minutes only – and thus leave a reasonable amount of time for discussion. Workshop parallel sessions are also 1 hour 15 minutes long, with three speakers each presenting for 10 minutes – again leaving time for discussion. All presenters should provide 10 paper copies of their presentation slides + one copy of the main paper if it is available. All delegates will have everyone’s email address and we encourage people to make direct contact with authors. Chairs will be advised to try and keep presenters to this time. For less experienced presenters, you are advised to use as few PowerPoint slides as possible - 5 or 6 at most - and to seek to focus the audience’s attention on the central, key issues that you wish to be discussed. Be disciplined but enjoy yourself – and help the audience enjoy it also!
  7. 7. Wednesday 1st September 2010 Parallel Sessions Time LR4 Chair: Nola Buhr LR3 Chair: Robin Roberts LR2 Chair: Brendan O'Dwyer S6 Chair: Jeffrey Unerman S4/5 Chair: Carlos Larrinaga 2.00 - 3.15 Mike Jones and Jill Solomon Biodiversity Reporting by UK and German Companies Massimo Contrafatto and Jan Bebbington Symbols, Meanings and Practices of Stewardship: A Scottish story Dennis Patten Environmental Performance, Environmental Disclosure and Perceptions of Environmental Reputation: Do actions speak louder than words? Charles Cho and Michelle Rodrigue The Frontstage and Backstage of Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill Rob Gray It Was (Nearly) 20 Years Ago Today: Sgt Pepper, AAAJ, Green Accounting and the Blue Meanies Carmen Correa Ruiz and Matias Laine Struggling Against Like- Minded Conformity to Enliven SEAR: A call for passion, diversity and engagement David Collison Legal Determinants of External Finance Revisited: The inverse relationship between investor protection and societal well-being Niklas Kreander Charity Ethical Investment in Norway Christian Herzig and Suzana Grubnic Configuring Management Control Systems: Theorising strategic orientation toward sustainability’ Yara Cintra Sustainability and Management Control: A research on management control practices in Brazil
  8. 8. Wednesday 1st September 2010 Workshop Parallel Sessions Time LR4 Robin Roberts/Charles Cho LR3 Andreas Hoepner/ Dennis Patten LR2 Jan Bebbington/ Matias Laine S6 David Collison/ Stefan Schaltegger 3.45 - 5.00 Lies Bouten Motivations Behind (Non) Disclosure of CSR Information in Belgium Thomas Thijssens The Relation between Environmental Performance and Environmental Disclosure: The role of environmental commitment Johanna Heiskanen In Search for Socially Sustainable Human Resource Accounting Stephen Jollands Can the World Cope with Square Bottles? Viktorija Bojovic The Necessity and the Potential for More Sustainable National Accounts in Serbia Anna Young The Art of Valuation: Translating environmental, social and governance information Aideen O'Dochartaigh Sustainability in the Organisation Sebastian Berlin Green Logistics Target Costing Helen Yang An Explorative Study of the Climate Change Related Disclosure by Large Listed Companies in the People’s Republic of China Jason Chen An Examination of Tax Policy Reform under the Sustainable Development Framework and the Stakeholder Theory: A case study of the London congestion charge Mia Kaspersen Sustainability Accounting and Performance Measurement Systems: Creating an auditable reporting environment Delphine Gibassier The Institutionalisation of Environmental Management Accounting in France S4/5 Carmen Correa Ruiz/ Colin Dey S3 Ataur Belal/ Massimo Contrafatto S2 David Owen/ Hugh McBride S1 Ian Thomson/ Jill Solomon Stacey McPhail Using Actor Network Theory to Map the Black-Box of Drug Pricing Decisions’ Chiara Nova Accountability in Italian Non-Profit Organisations Nana Zhao An Investigation of Social and Environmental Reporting (SER) Practices --- In a Chinese Context Ling Wang Corporate Social Responsibility in the Chinese Banking Sector Cheng Han Leung How is CSR Understood in the Gambling Industry Mohi Uddin The Social Accountability of NGOs: A case study of BRAC Akrum Nasr Ekara Helfaya Assessing the Measurement of Quality of Corporate Environmental Reporting: UK Evidence Ericka Costa The Role of Social Accounting in Co-operative Banks Rodney Ndamba A Theological Perspective of Social and Environmental Responsibility Norazita Marina Abdul Aziz and Andrea Coulson Social Responsibility Disclosure and Accountability Relations: An evidence of Mercy Malaysia David Wangombe Determinants of High Quality Corporate Environmental Reporting in Kenya: A multi-theoretical approach
  9. 9. Thursday 2nd September 2010 Parallel Sessions Time LR2 Chair: Michael Fraser LR3 Chair: Dennis Patten LR4 Chair: Niklas Kreander S6 Chair: Shona Russell S4/5 Chair: Yara Cintra S1 Chair: Aracéli Cristina de Sousa Ferreira 9.30 – 10.45 Michelle Rodrigue and Charles Cho Astroturfing Global Warming: It isn’t always green on the other side of the fence Nola Buhr Filling the Hole in Environmental Impact Assessments: Mining companies, Aboriginal peoples and impact benefit agreements in Canada John Holland A Conceptual Framework for Changes in Fund Management and in their Accountability for ESG issues Kentaro Azuma and Nobuyuki Miyazaki Environmental Indicator for Investors on Capital Market Application of JEPIX to Nikkei 225 Japanese Companies Brendan O'Dwyer and Jeffrey Unerman An Empirical Case Study Looking at the Evolution of Risk, Opportunity and the Business Case in Embedding Connected Reporting at BT: A case study Lino Cinquini and Alessandro Marelli Strategic cost and performance management for a sustainable competitive advantage Leonardo Rinaldi Embedding Sustainability in the Supply Chain: Economic control in sustainability clothing? Esther Albelda Accounting for Embedding Sustainability Tobias Viere Visualizing Inefficiencies – Benefits and limitations of material flow cost accounting Tatsumasa Tennojiya and Katsuhiko Kokubu Introduction of Material Flow Cost Accounting into a SME: A case study of chemical plating process Tuula Pohjola and Michael Färdig CSR in SMEs – Research on how small companies in European Union consider corporate social responsibility in their business Maria-Gabriella Baldarelli and Sabrina Gigli Exploring the Drivers of Corporate Reputation in an Integrated Perspective with Corporate Responsibility: A study of Italian SMEs
  10. 10. Thursday 2nd September 2010 Parallel Sessions Time LR4 Chair: Jan Bebbington LR3 Chair: Brendan O'Dwyer S6 Chair: Jeffrey Unerman S4/5 Chair: Ian Thomson S1 Chair: David Collison 11.15 – 12.30 Dimitar Zvezdov and Stefan Schaltegger Carbon Management Accounting Exploring Practice in Leading German Companies Francisco Ascui Creating Equivalence Across the Carbon Register: Problems with accounting for stored carbon Colin Dey Social Movements and Accounting: Shadow accounts as framing processes Andrea Coulson Exploring the Role of Bourdieu’s ‘Collective Intellectual’ in Shadow Accounting Rebecca Maughan and Brendan O'Dwyer Exploring Sustainability Practices and Reporting at Musgrave Group: A case study of an Irish private company Christopher Kelsall Creating an ‘Expectations Gap’ in Sustainability and Accounting…and so what? Heli Kasurinen and T. Pohjola Carbon Footprint of Tulikivi’s Fireplaces Masanao Kanetoh and Akira Omori Sustainable Accounting for Biomass: Toward a management of biomass stocks and flows within regions Manuela Duarte and Pedro Pinheiro The Impact of the New Portuguese Accounting Standards on Financial Reporting Aracéli Cristina de Sousa Ferreira Accounting for Emissions: A Brazilian perspective
  11. 11. Thursday 2nd September 2010 Parallel Sessions Time LR4 Chair: Aideen O'Dochartaigh LR3 Chair: Cheng Han Leung S6 Chair: Ling Wang S4/5 Chair: Norazita Marina Abdul Aziz S1 Chair: Stacey McPhail 3.45 – 5.00 Michael Fraser A Dialogic Evaluation of a Social Accounting Technology Carlos Larrinaga Dialogic Research Engagement and the Transformation of the Sustainability Report of a Non-for-profit Financial Institution Jill Solomon and Mike Jones Nature Diaries as Reports of Nature and Biodiversity Jack Christian Deep Ecology and an Alternative Environmental Management Accounting Giovanna Michelon, Charles Cho and Den Patten Impression Management in Sustainability Reports via the Use of Graphs: An international study Andreas Hoepner CSR Across Industries: When can who do well by doing good William Maguire Stakeholder Perceptions of Sponsored Clinical Trials in a Publicly Funded New Zealand Hospital Suzana Grubnic, Dave Owen and Ian Thomson Public Sector Sustainability and Accounting: Exploration of the impact of differing institutional contexts Seakle Godschalk, Katsuhiko Kokubu and Maryna Möhr-Swart EMA, MFCA and CP – three facets of the same diamond? Friday 3rd September 2010
  12. 12. Parallel Sessions Time LR4 Chair: Colin Dey LR3 Chair: David Owen LR2 Chair: Michelle Rodrigue S6 Chair: Carmen Correa Ruiz 11.15 – 12.30 Sepideh Parsa The Sustainable Business and Human Resource Practices: What is the link? John Ferguson Social Audit and Stakeholder Thinking: The radical ideas of George Goyder Ataur Belal Corporate Social Responsibility (CSR) Reporting in a Multinational Subsidary in Bangladesh: A longitudinal case study Neeve Maraye CSR Activities: Mandatory in Mauritius. Lissa Monk and Massimo Contrafatto Teaching Sustainability and Environmental Issues in Primary School: A story from Peru John Margerison Environmental Accounting in China – The influence of accountants’ philosophical values Shona Russell Critical and ‘Cringe’ Moments for Research and Practice: Navigating pathways for sustainability research in NZ Martin Brigham Accountability Double-Binds and INGOs S4/5 Chair: Matias Laine S2 Chair: Andreas Hoepner Rui Manuel Delgado Domingos and Alexandra Margarida Clemente Rodrigues Disclosure of Environmental Information: Case study of Portuguese Company - Delta Cafes Luis Miguel da Silva and Maria Manuela Duarte How Useful for Decision Making is the Social Report? Empirical evidence from Portugal Camelia Iuliana Lungu Analysis of Social and Environmental Reporting Inference on the Quality of Information Disclosed by European Companies Petros Vourvachis Accounting for Stress: A comparative analysis of corporate reporting on work-related stress by UK, German and Greek companies