This document discusses the lack of accounting research related to the UN Sustainable Development Goals (SDGs) despite their prominence in policymaking. A review found limited accounting scholarship on the SDGs compared to other disciplines. While accounting practitioners and organizations are actively engaged with the SDGs, academic research is still in early stages. The three papers in this special journal section aim to help fill this gap by exploring how accounting can support the SDGs. The document argues more accounting research is needed that engages directly with how organizations can enact the SDGs through techniques like reporting, strategy, and management.
Adoption of international financial reporting standards (ifrs) insights from ...Alexander Decker
This document summarizes a research study that examined the readiness of Nigerian academics and practitioners for the adoption of International Financial Reporting Standards (IFRS) in Nigeria. The study found that there were significant differences in familiarity with IFRS between accounting students, lecturers, and practitioners, with practitioners being the most familiar. Respondents believed that Nigeria was not ready for IFRS adoption as of 2012. They felt the best transition plan would be to incorporate IFRS courses into accounting curriculums and provide IFRS training to company management and staff. The study concluded there is an urgent need to review accounting curriculums in Nigerian universities to include more IFRS content in order to better prepare students
This document summarizes a paper by Anthony Hopwood on the changing landscape of management accounting research. It discusses several key points:
1) Management accounting research has become increasingly narrow in scope and detached from practical contexts. There is a need for more diverse perspectives and methodological approaches that integrate insights from other fields.
2) The autonomy of accounting research from practice has increased, distancing it from real-world applications. More can be done to foster linkages between researchers and practitioners.
3) The role and positioning of management accounting within organizations has changed over time and varies globally. Its relationship to other business functions also continues to evolve.
Accounting education and accountancy profession in jordanAlexander Decker
This document discusses accounting education and the accounting profession in Jordan. It aims to identify problems hindering their development and strategies to improve them. The key problems identified are inadequate use of computers in teaching, inadequate instructor salaries, and poor university infrastructure. The document also reviews literature on factors affecting accounting education quality in developing countries. These include outdated curricula, lack of practical training, and simple training objectives. Strategies recommended to improve accounting education are also discussed.
Marshalling the Evidence of Governance Contributions to Health System Perform...HFG Project
There is a lack of evidence and understanding of the dynamics of interventions and contexts in which improved health system governance can contribute to improved health outcomes. As donors and governments increase their emphasis on improving the accountability and transparency of health systems, there is an ever increasing need for this evidence. Governance interventions could then more effectively contribute to measurable improvements in health
outcomes such as reduction in maternal or child mortality, or increased coverage of HIV/AIDS treatment.
On September 14, 2016 the USAID Health Finance and Governance Project (HFG) supported the USAID Office of Health Systems (OHS) and WHO to co-sponsor a workshop to launch a major initiative to marshal the evidence of how health governance contributes to health system performance and ultimately health outcomes. The marshaling of evidence activity will culminate in a high level international event in June 2017 to share knowledge and foster dialogue between donors, researchers, health governance practitioners, and policy makers.
The event brings together important USAID and WHO initiatives to elevate the importance of health governance. The HFG workshop included 35 health and governance professionals from across USAID (OHS, the Center of Excellence for Democracy, Rights and Governance, and the Bureau for Economic Growth, Education and Environment), the WHO, World Bank, academic partners, and implementing partners to launch the marshaling the evidence effort.
Profitability and Timeliness of Financial Reports in Nigerian Quoted Companiesijtsrd
This study examined the relationship between profitability and timeliness of financial reports in Nigerian quoted companies. Ex Post Facto research design was adopted for the study. The population is all the 145 quoted companies in Nigeria. The sample size was determined using Taro Yamane method. Data were sourced from the content analysis of annual reports and accounts of the selected quoted Nigerian companies for eleven years from the year 2010 to 2019. The panel data regression technique was used to estimate the relationship between the variables with aid of e view 9.0 software. The outcome of the study revealed that there is a significant relationship between profitability and timeliness of financial reports in Nigerian quoted companies at 5 level of significance. The study therefore, recommended Since lower profitability most especially losses poses high risk including liquidation risk. Auditors should take more time in their audit to avoiding future litigations more especially the firms with bad news. Aigienohuwa, Osarenren O | Uniamikogbo, Emmanual "Profitability and Timeliness of Financial Reports in Nigerian Quoted Companies" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47698.pdf Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47698/profitability-and-timeliness-of-financial-reports-in-nigerian-quoted-companies/aigienohuwa-osarenren-o
This document summarizes a research paper that evaluated the effects of accounting history on financial accounting. It discusses how studying accounting history can help accounting practitioners better understand financial accounting in practice and their roles. It explores the implications of both mainstream and critical approaches to accounting history. Regarding the mainstream approach, the document states that practitioners gain a broader perspective on topics like capital markets, accounting standards, double-entry bookkeeping, and taxation. Regarding the critical approach, it notes that practitioners can recognize how accounting has been used to advantage some groups over others and look for alternative accounting systems. The document recommends emphasizing accounting history education for practitioners.
Need for Harmonization of International Accounting Standardsijtsrd
International harmonization of accounting standards is not a new initiative. The concept of convergence first arose in the late 1950s in response to post World War II economic integration and related increases in cross border capital flows. Initial efforts focused on harmonization reducing differences among the accounting principles used around the world by developing a single set of high quality, international accounting standards that would be used around the world, to give it a professional shape and essence. Accountants all over the world feel the need to shorten the gap among different streams of accounting practices through harmonization. However, we have observed a couple of accounting diversity owing to information asymmetry and lack of uniformity, for example, the US GAAP. This diversity posed as threats towards harmonization of accounting practices. The profession however has also witnessed a greater achievement in recent years in the process of international harmonization of accounting standards. The IASC and its successor and the IFAC have played a significant role in this regard. In know distant time, we will observe that accounting world is controlled and guided by a single set of standards giving it a status of legal discipline in true sense. The study specific objective focuses on the international harmonization of accounting standards. In carrying out the study, a qualitative research method was adopted as the methodology. Hence, no data was collected and analyzed with statistical tools. The study concluded that harmonization of accounting standards all over the world is very vital and necessary as it helps to reduce or eliminate the differences in financial reporting. We recommended that the IFRS, IAS and other regulatory bodies should be more proactive in the discharge of their duties, as this will check negative manipulation of financial information by preparers for selfish gains. Agbo Innocent Sunny | Emovon Felix Osayabor "Need for Harmonization of International Accounting Standards" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-3 , June 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd57566.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/57566/need-for-harmonization-of-international-accounting-standards/agbo-innocent-sunny
1- Introduce your environmental issue and your purpose of analysis.docxmonicafrancis71118
1- Introduce your environmental issue and your purpose of analysis of the impacts the issue has created and what is being done to help this issue (solutions).
2- Develop a background paragraph of the issue - the history of its development, its current situation, and its size and scope.
3- Develop a paragraph for each impact this environmental issue has on the world, explaining the impact and providing evidence of this impact from sources. (3 parghs)
4- Develop an analysis paragraph for each solution that is being used or developed – explaining the solution clearly, and discussing how this will impact the problem, discussing the impact and limitations of the solution.
5- Develop a clear conclusion summarizing your analysis process and insights gleaned from your analysis.
Reporting on long-term value creation by Canadian companies: A
longitudinal assessment
Petra F.A. Dilling a, *, Peter Harris b
a School of Management, New York Institute of Technology, 701 W Georgia St., Vancouver, BC V7Y 1K8, Canada
b School of Management, New York Institute of Technology, 26West 61st Street, New York, NY, NY 10023, USA
a r t i c l e i n f o
Article history:
Received 30 August 2017
Received in revised form
21 January 2018
Accepted 27 March 2018
Available online 27 April 2018
Keywords:
Long-term value creation
Integrated reporting
Corporate social responsibility (CSR)
Canadian extractive sector
Sustainability
Stakeholders
a b s t r a c t
In the wake of the global financial crisis, a new wave of stakeholder demands has developed calling on
companies to shift focus towards long-term value creation and moving away from a short-term earnings
emphasis. Aligned with these demands, urgent calls for more transparency and improved reporting on
both financial as well as non-financial reports have been made. The objective of this study was to analyze
longitudinal disclosure quality and quantity trends in reporting on long-term value creation of 19
publicly traded Canadian energy and mining companies. Content analysis was conducted in order to
assess disclosure on long-term value creation in annual financial and sustainability reports. The empirical
results show that the companies experienced a substantial increase in the reporting disclosure quality
and quantity. This was true for both disclosure in the annual financial reports as well as in the sus-
tainability reports. These results supported the hypotheses that Canadian public energy and mining
companies had increased their quantity and quality of long-term value creation disclosure in 2014 as
compared to 2012. Even though increases in disclosure quality could be observed (especially in the areas
of governance, responsible work practices, outside relationships and risk management), overall disclo-
sure quality (especially in areas such as connectivity between financials and sustainability sections,
materiality analysis, projects with high climate risk exposure, cost of energy, responsible work practices,
ince.
Adoption of international financial reporting standards (ifrs) insights from ...Alexander Decker
This document summarizes a research study that examined the readiness of Nigerian academics and practitioners for the adoption of International Financial Reporting Standards (IFRS) in Nigeria. The study found that there were significant differences in familiarity with IFRS between accounting students, lecturers, and practitioners, with practitioners being the most familiar. Respondents believed that Nigeria was not ready for IFRS adoption as of 2012. They felt the best transition plan would be to incorporate IFRS courses into accounting curriculums and provide IFRS training to company management and staff. The study concluded there is an urgent need to review accounting curriculums in Nigerian universities to include more IFRS content in order to better prepare students
This document summarizes a paper by Anthony Hopwood on the changing landscape of management accounting research. It discusses several key points:
1) Management accounting research has become increasingly narrow in scope and detached from practical contexts. There is a need for more diverse perspectives and methodological approaches that integrate insights from other fields.
2) The autonomy of accounting research from practice has increased, distancing it from real-world applications. More can be done to foster linkages between researchers and practitioners.
3) The role and positioning of management accounting within organizations has changed over time and varies globally. Its relationship to other business functions also continues to evolve.
Accounting education and accountancy profession in jordanAlexander Decker
This document discusses accounting education and the accounting profession in Jordan. It aims to identify problems hindering their development and strategies to improve them. The key problems identified are inadequate use of computers in teaching, inadequate instructor salaries, and poor university infrastructure. The document also reviews literature on factors affecting accounting education quality in developing countries. These include outdated curricula, lack of practical training, and simple training objectives. Strategies recommended to improve accounting education are also discussed.
Marshalling the Evidence of Governance Contributions to Health System Perform...HFG Project
There is a lack of evidence and understanding of the dynamics of interventions and contexts in which improved health system governance can contribute to improved health outcomes. As donors and governments increase their emphasis on improving the accountability and transparency of health systems, there is an ever increasing need for this evidence. Governance interventions could then more effectively contribute to measurable improvements in health
outcomes such as reduction in maternal or child mortality, or increased coverage of HIV/AIDS treatment.
On September 14, 2016 the USAID Health Finance and Governance Project (HFG) supported the USAID Office of Health Systems (OHS) and WHO to co-sponsor a workshop to launch a major initiative to marshal the evidence of how health governance contributes to health system performance and ultimately health outcomes. The marshaling of evidence activity will culminate in a high level international event in June 2017 to share knowledge and foster dialogue between donors, researchers, health governance practitioners, and policy makers.
The event brings together important USAID and WHO initiatives to elevate the importance of health governance. The HFG workshop included 35 health and governance professionals from across USAID (OHS, the Center of Excellence for Democracy, Rights and Governance, and the Bureau for Economic Growth, Education and Environment), the WHO, World Bank, academic partners, and implementing partners to launch the marshaling the evidence effort.
Profitability and Timeliness of Financial Reports in Nigerian Quoted Companiesijtsrd
This study examined the relationship between profitability and timeliness of financial reports in Nigerian quoted companies. Ex Post Facto research design was adopted for the study. The population is all the 145 quoted companies in Nigeria. The sample size was determined using Taro Yamane method. Data were sourced from the content analysis of annual reports and accounts of the selected quoted Nigerian companies for eleven years from the year 2010 to 2019. The panel data regression technique was used to estimate the relationship between the variables with aid of e view 9.0 software. The outcome of the study revealed that there is a significant relationship between profitability and timeliness of financial reports in Nigerian quoted companies at 5 level of significance. The study therefore, recommended Since lower profitability most especially losses poses high risk including liquidation risk. Auditors should take more time in their audit to avoiding future litigations more especially the firms with bad news. Aigienohuwa, Osarenren O | Uniamikogbo, Emmanual "Profitability and Timeliness of Financial Reports in Nigerian Quoted Companies" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47698.pdf Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47698/profitability-and-timeliness-of-financial-reports-in-nigerian-quoted-companies/aigienohuwa-osarenren-o
This document summarizes a research paper that evaluated the effects of accounting history on financial accounting. It discusses how studying accounting history can help accounting practitioners better understand financial accounting in practice and their roles. It explores the implications of both mainstream and critical approaches to accounting history. Regarding the mainstream approach, the document states that practitioners gain a broader perspective on topics like capital markets, accounting standards, double-entry bookkeeping, and taxation. Regarding the critical approach, it notes that practitioners can recognize how accounting has been used to advantage some groups over others and look for alternative accounting systems. The document recommends emphasizing accounting history education for practitioners.
Need for Harmonization of International Accounting Standardsijtsrd
International harmonization of accounting standards is not a new initiative. The concept of convergence first arose in the late 1950s in response to post World War II economic integration and related increases in cross border capital flows. Initial efforts focused on harmonization reducing differences among the accounting principles used around the world by developing a single set of high quality, international accounting standards that would be used around the world, to give it a professional shape and essence. Accountants all over the world feel the need to shorten the gap among different streams of accounting practices through harmonization. However, we have observed a couple of accounting diversity owing to information asymmetry and lack of uniformity, for example, the US GAAP. This diversity posed as threats towards harmonization of accounting practices. The profession however has also witnessed a greater achievement in recent years in the process of international harmonization of accounting standards. The IASC and its successor and the IFAC have played a significant role in this regard. In know distant time, we will observe that accounting world is controlled and guided by a single set of standards giving it a status of legal discipline in true sense. The study specific objective focuses on the international harmonization of accounting standards. In carrying out the study, a qualitative research method was adopted as the methodology. Hence, no data was collected and analyzed with statistical tools. The study concluded that harmonization of accounting standards all over the world is very vital and necessary as it helps to reduce or eliminate the differences in financial reporting. We recommended that the IFRS, IAS and other regulatory bodies should be more proactive in the discharge of their duties, as this will check negative manipulation of financial information by preparers for selfish gains. Agbo Innocent Sunny | Emovon Felix Osayabor "Need for Harmonization of International Accounting Standards" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-3 , June 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd57566.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/57566/need-for-harmonization-of-international-accounting-standards/agbo-innocent-sunny
1- Introduce your environmental issue and your purpose of analysis.docxmonicafrancis71118
1- Introduce your environmental issue and your purpose of analysis of the impacts the issue has created and what is being done to help this issue (solutions).
2- Develop a background paragraph of the issue - the history of its development, its current situation, and its size and scope.
3- Develop a paragraph for each impact this environmental issue has on the world, explaining the impact and providing evidence of this impact from sources. (3 parghs)
4- Develop an analysis paragraph for each solution that is being used or developed – explaining the solution clearly, and discussing how this will impact the problem, discussing the impact and limitations of the solution.
5- Develop a clear conclusion summarizing your analysis process and insights gleaned from your analysis.
Reporting on long-term value creation by Canadian companies: A
longitudinal assessment
Petra F.A. Dilling a, *, Peter Harris b
a School of Management, New York Institute of Technology, 701 W Georgia St., Vancouver, BC V7Y 1K8, Canada
b School of Management, New York Institute of Technology, 26West 61st Street, New York, NY, NY 10023, USA
a r t i c l e i n f o
Article history:
Received 30 August 2017
Received in revised form
21 January 2018
Accepted 27 March 2018
Available online 27 April 2018
Keywords:
Long-term value creation
Integrated reporting
Corporate social responsibility (CSR)
Canadian extractive sector
Sustainability
Stakeholders
a b s t r a c t
In the wake of the global financial crisis, a new wave of stakeholder demands has developed calling on
companies to shift focus towards long-term value creation and moving away from a short-term earnings
emphasis. Aligned with these demands, urgent calls for more transparency and improved reporting on
both financial as well as non-financial reports have been made. The objective of this study was to analyze
longitudinal disclosure quality and quantity trends in reporting on long-term value creation of 19
publicly traded Canadian energy and mining companies. Content analysis was conducted in order to
assess disclosure on long-term value creation in annual financial and sustainability reports. The empirical
results show that the companies experienced a substantial increase in the reporting disclosure quality
and quantity. This was true for both disclosure in the annual financial reports as well as in the sus-
tainability reports. These results supported the hypotheses that Canadian public energy and mining
companies had increased their quantity and quality of long-term value creation disclosure in 2014 as
compared to 2012. Even though increases in disclosure quality could be observed (especially in the areas
of governance, responsible work practices, outside relationships and risk management), overall disclo-
sure quality (especially in areas such as connectivity between financials and sustainability sections,
materiality analysis, projects with high climate risk exposure, cost of energy, responsible work practices,
ince.
If constituency support is necessary before particular accounting approaches become embodied in accounting standards, does this have implications for the ‘neutrality’ and ‘representational faithfulness’ (qualitative characteristics that exist in various conceptual framework projects around the world) of reports generated in accordance with accounting standards?
The document provides details about the proposed M.Sc. program in Accounting and Finance at Wachemo University. It outlines the background and rationale for the program, its objectives, duration, admission requirements, graduation requirements, degree nomenclature, teaching methods, assessment methods, resource requirements, and quality assurance measures. The program aims to train individuals for executive positions in accounting, auditing, taxation and finance. It will last two years and require a thesis. Courses will cover advanced topics in accounting, finance, research methodology and related fields.
This document provides background information on a knowledge platform focusing on strategic actors for the implementation of inclusive development policies. It discusses three key points:
1) The importance of focusing on inclusive development, rather than just inclusive growth, and addressing challenges in implementing inclusive policies.
2) The need to understand how to influence "unwilling" actors and overcome resistance to reform from political and commercial elites.
3) The value of exploring the role of strategic actors across different sectors that can drive implementation of inclusive development policies.
The document provides an overview of the Gerhart Center's research program and activities over the past year. It discusses the Center's strategic focus on institutional philanthropy and university civic engagement. Key activities included launching reports on emerging philanthropic practices in North Africa and youth perceptions in Egypt, Libya, and Tunisia. The Center also organized its annual Takaful conference on philanthropy and civic engagement in Tunisia, and held policy roundtables on innovations in Awqaf and civil society law. The research program aims to increase policy influence and synergies with capacity building work through more joint initiatives and a demand-driven research agenda.
An Investigation Of Techniques Of Writing A Fundable Research Grant Proposal ...Darian Pruitt
This document provides techniques for writing a fundable research grant proposal, based on an example from Uganda. It discusses 10 key techniques: 1) mastering proposal strategies, 2) coherent presentation, 3) avoiding generalizations, 4) following formats, 5) knowing budget ceilings, 6) understanding funder criteria, 7) emphasizing work plans, 8) identifying appropriate funders, 9) understanding grant deadlines, and 10) thoroughly researching the funder's website. It also outlines common components of a research grant proposal such as objectives, activities, outputs, and budget. The main message is that writing a strong proposal requires understanding funder requirements and selling the project's significance.
This draft paper outlines key issues and provides insights on implementing cross agency initiatives.
Delegates are invited to comment on the draft paper and reflect on the concluding questions for
discussion.
This document offers a brief review of the content from the 2012 and 2013 Environmental, Social and Governance (ES&G) Forums that informed the topics and speakers for CBSR’s September 23, 2014 ES&G Forum. Last year, a post-forum report was prepared to provide a summary of the discussions and to suggest opportunities for further research. The report can be accessed on www.cbsr.ca and our SlideShare account.
Inter-Agency Partnerships - Carr, P. Beuken, J.Paul Carr
This document discusses opportunities and considerations for inter-agency partnerships between Irish civil society organizations (CSOs). It analyzes experiences with partnerships in the Netherlands and UK and surveys Irish CSO perspectives. Key opportunities include enhanced impact, effectiveness and efficiency through partnerships. However, barriers include heavy administration, less funding for joint applications, and perceived competition between CSOs in Ireland. The author recommends Irish CSOs openly discuss partnerships and anticipate potential future partnership-focused funding approaches from Irish Aid.
ENHANCING CULTURAL INTELLIGENCE AND DIGITAL LITERACY IN ACCOUNTING EDUCATION:...ijejournal
Recent literature has advocated for the use of project based learning to engage students in active learning. This study examines how students’ learning is enhanced through an overseas project-based learning (PBL) programme at a Singapore University (UNIS), called the UNIS-XO pedagogy. Specifically, this study provides a framework through which students, faculty members, and industry partner can collaborate through consulting programs with the aim to provide feasible recommendations to the clients. Our findings suggest that an experiential PBL with an overseas client is an important learning experience through which students can strengthen their digital literacy as well as cross-cultural competency to make them more futureready for their work.
This document provides a final report from a team of students at Duke University on policy recommendations for Twin Lakes Community, a continuing care retirement community, regarding resident participation in the annual budget process. The team conducted a literature review on participatory budgeting and stakeholder engagement practices. They interviewed management at four nearby CCRCs, Twin Lakes management, and Twin Lakes residents. The team recommends that Twin Lakes creates a Resident Finance Committee to be involved in the budget process. The committee would work with management to develop a mission statement and meet regularly. The report provides an implementation plan and suggestions for formalizing the committee's role long-term.
The document provides an overview of the Principles for Responsible Investment's (PRI) activities in the past year from April 2015 to March 2016. It discusses how the PRI aligned its work with its 2015-2018 strategic plan objectives and outlines its achievements, including producing guidance for investors, convening signatories around important issues, and expanding its global network. It also reflects on areas for further progress and impact in the coming years.
ACCOUNTING MATTERSThe business case for integrated reporti.docxnettletondevon
ACCOUNTING MATTERS
The business case for integrated reporting:
Insights from leading practitioners, regulators,
and academics
Jenna J. Burke *,1, Cynthia E. Clark
School of Business, Bentley University, 175 Forest Street, Waltham, MA 02452, U.S.A.
Business Horizons (2016) 59, 273—283
Available online at www.sciencedirect.com
ScienceDirect
www.elsevier.com/locate/bushor
KEYWORDS
Integrated reporting;
IIRC;
ESG reporting;
Non-financial
disclosure
Abstract Integrated reporting, a new development in the reporting landscape,
seeks to concisely communicate a firm’s value through a more holistic picture that
integrates financial and non-financial information. This practice is in its infancy in the
United States and Europe, with many firms unsure of what integrated reporting is,
what its benefits are, and even how to set it up. Drawing upon transcripts from
19 unstructured panel interviews at a global symposium on the subject, we discuss the
business case for integrated reporting, as well as the multitude of challenges a firm
faces when beginning its integrated reporting journey. We also summarize experi-
ences and tips from interviewees on the need for integrated thinking, the most
effective use of the International Integrated Reporting Council’s framework, the best
way to obtain high-quality data, the ideal audience of such reports, and the options
for report assurance.
# 2016 Kelley School of Business, Indiana University. Published by Elsevier Inc. All
rights reserved.
1. An overview of integrated reporting
There is a high demand for corporate reporting on
integrated financial, social, and environmental
metrics (Stewart, 2015). This demand comes
from a broad set of stakeholders, ranging from
customers and suppliers to investors and employees
(KPMG, 2013). To address this demand, integrated
reporting offers a focus on long-term performance
* Corresponding author
E-mail addresses: [email protected] (J.J. Burke),
[email protected] (C.E. Clark)
1 Doctoral candidate in accountancy
0007-6813/$ — see front matter # 2016 Kelley School of Business, I
http://dx.doi.org/10.1016/j.bushor.2016.01.001
from various perspectives. Gone are the days where
financial performance is the only measure of a
company’s worth.
Integrated reporting is a relatively new develop-
ment. It seeks to offer a more holistic picture of the
modern corporation by shifting away from stand-
alone sustainability or social responsibility reports,
and toward a document that communicates a broad-
er picture of business model value creation. Adopt-
ers of integrated reporting believe that it makes a
firm’s strategy more transparent and that it instills
greater confidence in the sustainability of the firm’s
business model. Yet despite a growing demand for
transparency, very few U.S. firms are currently
issuing an integrated report (KPMG, 2013).
ndiana University. Published by Elsevier Inc. All rights reserved.
http://crossmark.crossref.org/dialog/?doi=10.1016/j.bushor.2016.01.001&.
The document discusses corporate social responsibility (CSR) and sustainability reporting in Australia. It notes that the two major accounting bodies in Australia, CPA Australia and the Institute of Chartered Accountants (ICAA), have taken initiatives to promote sustainability reporting. This includes adopting sustainability standards, publishing articles on reducing carbon emissions, and providing training to accountants. The document also summarizes the sustainability practices of Visy Industries, a large paper recycling company in Australia. Visy publishes sustainability reports that discuss its social, environmental and economic impacts. It focuses on community relations, economic sustainability, and using clean energy.
Putting well being metrics into policy action, Joseph LoweStatsCommunications
Putting Well-being Metrics into Policy Action, 3-4 October 2019, Paris, France. More information at: http://www.oecd.org/statistics/putting-well-being-metrics-into-policy-action.htm
Assessing The Gap Between Integrated Reporting And Current Integrated Corpora...Steven Wallach
The document presents a proposed checklist to assess the gap between current corporate integrated reporting practices and the guidelines established by the International Integrated Reporting Council (IIRC). The proposed checklist aims to overcome limitations in existing checklists by comprehensively covering the guiding principles, content elements, and fundamental concepts outlined in the IIRC's framework. The checklist is intended to both evaluate corporate integrated reports against the IIRC guidelines and help companies self-assess their integrated reporting practices. Developing an improved assessment tool could promote higher quality integrated reporting and thinking within organizations over time.
Ravitch, S. M., & Carl, N. M. (2016). Qualitative research Bridgi.docxmakdul
Ravitch, S. M., & Carl, N. M. (2016). Qualitative research: Bridging the conceptual, theoretical, and methodological. Thousand Oaks, CA: Sage Publications.
Chapter 1, “Qualitative Research: An Opening Orientation” (pp. 1–31)
Erickson, F. (2011). Chapter 3: A history of qualitative inquiry in social and educational research. In N. K. Denzin, & Y. S. Lincoln (Eds.), The SAGE handbook of qualitative research (4th ed., pp. 43–58). Thousand Oaks, CA: Sage Publications.
Denzin, N. K., & Lincoln, Y.S. (2013). Chapter 1: Introduction: The discipline and practice of qualitative research. In The landscape of qualitative research (4th ed., pp. 1–44). Thousand Oaks, CA: Sage Publications. Retrieved from http://www.sagepub.com/sites/default/files/upm-binaries/17670_Chapter1.pdf
Yob, I., & Brewer, P. (n.d.). Working toward the common good: An online university's perspectives on social change, 1-25.
The Disadvantages of Converging U.S. GAAP with IFRS
Diann Delnicki
Lindsey Garcia
Brian post
Dennis roth
Why convergence isn’t viable
Financial impact on small and medium sized enterprises (SMEs) and domestic corporations
Issues resulting from differences in interpretation and application of principles-based standards
Cultural differences between countries that result in inherent differences in accounting standards
Inability of boards to agree on how to converge in several critical areas
Impact on constituents (i.e. investors, corporate management, etc.)
Granting of monopoly-like power to the IASB
Will never truly create the ability to compare financial results of companies in different countries
Financial impact on SMEs and domestic corporations
Total cost of transition for U.S. companies could exceed $8 billion
Transition costs for SMEs will average $420,000
Increased annual costs of .125% to .13% (IFRS.com)
Imposition of standards on domestic corporation that do not have access to or need for foreign capital
2008 SEC study showed that the “largest U.S. registrants that adopt IFRS early would incur about $32 million per company in additional costs for their first IFRS-prepared annual reports” (IFRS.com)
Employee reeducation and training costs
Financial impact of changing accounting systems and procedures
Differences in interpretation and application of principles-based standards
Creates inconsistencies of reporting even within the same industry with similar information, for example, with timing of revenue recognition (Anderson).
IFRS standards are more open to interpretation which can cause differences in the way those standards are applied by accountants
Creates difficulty when comparing results for businesses within industries
More substantial disclosures will be required so users can assess how standards were applied
U.S. GAAP is considered the gold standard of financial reporting, known for its rules and guidelines, whereas IFRS is less detailed due to the effort to achieve global standards
Cultural differences between countries
Cult ...
Sample Research in Managerial Economics.pdfFroilanBanal1
The document discusses a graduate course on public fiscal management and accountability. It aims to describe government budgeting in various countries, assess effectiveness and efficiency of public spending, and determine industries receiving government funds for economic growth. It provides an introduction to government budgets outlining resources and planned usage. The importance of budgeting for achieving socio-economic goals is discussed. Later sections provide methodology for analyzing literature on government expenditure, effectiveness of budgeting, spending, and expenses. Examples from the Philippines are given on budgeting systems and participatory budgeting initiatives. Tables summarize journals on related issues like planning, budgeting, and socio-development goals.
This document provides context and issues surrounding exploring scholarship and scholarly activity in college-based higher education. It summarizes definitions and expectations of scholarly activity from organizations like the Quality Assurance Agency for Higher Education, Higher Education Funding Council for England, and professional bodies. It also reviews previous reports on the topic from 2010 and considers how perspectives and practices may have changed in the last three years given shifts in higher education policy.
This document discusses a study that aimed to conceptualize the state of corporate social responsibility (CSR) research in the construction industry. The researchers analyzed 68 papers on CSR in construction published between 2000-2017. They identified four main themes: CSR perception, CSR dimensions, CSR implementation, and CSR performance. Based on this, they developed a conceptual framework reflecting the current state of CSR research in construction. Additionally, the researchers proposed insights on how CSR can better contribute to sustainable development goals in construction, such as changing procurement practices and improving legislation around environmental responsibility.
This research article examines the relationships between corporate social responsibility (CSR), innovation, and firm performance. It analyzes data from 121 Spanish wineries. The results show that CSR and innovation can act as mediators between each other and firm performance, depending on the performance metric used. Specifically, CSR acts as a mediator between innovation and objective performance measures. However, managers perceive that the relationship between CSR and performance is strengthened through innovation activities. The study contributes to understanding the complex relationships between CSR, innovation, and different measures of firm performance.
If constituency support is necessary before particular accounting approaches become embodied in accounting standards, does this have implications for the ‘neutrality’ and ‘representational faithfulness’ (qualitative characteristics that exist in various conceptual framework projects around the world) of reports generated in accordance with accounting standards?
The document provides details about the proposed M.Sc. program in Accounting and Finance at Wachemo University. It outlines the background and rationale for the program, its objectives, duration, admission requirements, graduation requirements, degree nomenclature, teaching methods, assessment methods, resource requirements, and quality assurance measures. The program aims to train individuals for executive positions in accounting, auditing, taxation and finance. It will last two years and require a thesis. Courses will cover advanced topics in accounting, finance, research methodology and related fields.
This document provides background information on a knowledge platform focusing on strategic actors for the implementation of inclusive development policies. It discusses three key points:
1) The importance of focusing on inclusive development, rather than just inclusive growth, and addressing challenges in implementing inclusive policies.
2) The need to understand how to influence "unwilling" actors and overcome resistance to reform from political and commercial elites.
3) The value of exploring the role of strategic actors across different sectors that can drive implementation of inclusive development policies.
The document provides an overview of the Gerhart Center's research program and activities over the past year. It discusses the Center's strategic focus on institutional philanthropy and university civic engagement. Key activities included launching reports on emerging philanthropic practices in North Africa and youth perceptions in Egypt, Libya, and Tunisia. The Center also organized its annual Takaful conference on philanthropy and civic engagement in Tunisia, and held policy roundtables on innovations in Awqaf and civil society law. The research program aims to increase policy influence and synergies with capacity building work through more joint initiatives and a demand-driven research agenda.
An Investigation Of Techniques Of Writing A Fundable Research Grant Proposal ...Darian Pruitt
This document provides techniques for writing a fundable research grant proposal, based on an example from Uganda. It discusses 10 key techniques: 1) mastering proposal strategies, 2) coherent presentation, 3) avoiding generalizations, 4) following formats, 5) knowing budget ceilings, 6) understanding funder criteria, 7) emphasizing work plans, 8) identifying appropriate funders, 9) understanding grant deadlines, and 10) thoroughly researching the funder's website. It also outlines common components of a research grant proposal such as objectives, activities, outputs, and budget. The main message is that writing a strong proposal requires understanding funder requirements and selling the project's significance.
This draft paper outlines key issues and provides insights on implementing cross agency initiatives.
Delegates are invited to comment on the draft paper and reflect on the concluding questions for
discussion.
This document offers a brief review of the content from the 2012 and 2013 Environmental, Social and Governance (ES&G) Forums that informed the topics and speakers for CBSR’s September 23, 2014 ES&G Forum. Last year, a post-forum report was prepared to provide a summary of the discussions and to suggest opportunities for further research. The report can be accessed on www.cbsr.ca and our SlideShare account.
Inter-Agency Partnerships - Carr, P. Beuken, J.Paul Carr
This document discusses opportunities and considerations for inter-agency partnerships between Irish civil society organizations (CSOs). It analyzes experiences with partnerships in the Netherlands and UK and surveys Irish CSO perspectives. Key opportunities include enhanced impact, effectiveness and efficiency through partnerships. However, barriers include heavy administration, less funding for joint applications, and perceived competition between CSOs in Ireland. The author recommends Irish CSOs openly discuss partnerships and anticipate potential future partnership-focused funding approaches from Irish Aid.
ENHANCING CULTURAL INTELLIGENCE AND DIGITAL LITERACY IN ACCOUNTING EDUCATION:...ijejournal
Recent literature has advocated for the use of project based learning to engage students in active learning. This study examines how students’ learning is enhanced through an overseas project-based learning (PBL) programme at a Singapore University (UNIS), called the UNIS-XO pedagogy. Specifically, this study provides a framework through which students, faculty members, and industry partner can collaborate through consulting programs with the aim to provide feasible recommendations to the clients. Our findings suggest that an experiential PBL with an overseas client is an important learning experience through which students can strengthen their digital literacy as well as cross-cultural competency to make them more futureready for their work.
This document provides a final report from a team of students at Duke University on policy recommendations for Twin Lakes Community, a continuing care retirement community, regarding resident participation in the annual budget process. The team conducted a literature review on participatory budgeting and stakeholder engagement practices. They interviewed management at four nearby CCRCs, Twin Lakes management, and Twin Lakes residents. The team recommends that Twin Lakes creates a Resident Finance Committee to be involved in the budget process. The committee would work with management to develop a mission statement and meet regularly. The report provides an implementation plan and suggestions for formalizing the committee's role long-term.
The document provides an overview of the Principles for Responsible Investment's (PRI) activities in the past year from April 2015 to March 2016. It discusses how the PRI aligned its work with its 2015-2018 strategic plan objectives and outlines its achievements, including producing guidance for investors, convening signatories around important issues, and expanding its global network. It also reflects on areas for further progress and impact in the coming years.
ACCOUNTING MATTERSThe business case for integrated reporti.docxnettletondevon
ACCOUNTING MATTERS
The business case for integrated reporting:
Insights from leading practitioners, regulators,
and academics
Jenna J. Burke *,1, Cynthia E. Clark
School of Business, Bentley University, 175 Forest Street, Waltham, MA 02452, U.S.A.
Business Horizons (2016) 59, 273—283
Available online at www.sciencedirect.com
ScienceDirect
www.elsevier.com/locate/bushor
KEYWORDS
Integrated reporting;
IIRC;
ESG reporting;
Non-financial
disclosure
Abstract Integrated reporting, a new development in the reporting landscape,
seeks to concisely communicate a firm’s value through a more holistic picture that
integrates financial and non-financial information. This practice is in its infancy in the
United States and Europe, with many firms unsure of what integrated reporting is,
what its benefits are, and even how to set it up. Drawing upon transcripts from
19 unstructured panel interviews at a global symposium on the subject, we discuss the
business case for integrated reporting, as well as the multitude of challenges a firm
faces when beginning its integrated reporting journey. We also summarize experi-
ences and tips from interviewees on the need for integrated thinking, the most
effective use of the International Integrated Reporting Council’s framework, the best
way to obtain high-quality data, the ideal audience of such reports, and the options
for report assurance.
# 2016 Kelley School of Business, Indiana University. Published by Elsevier Inc. All
rights reserved.
1. An overview of integrated reporting
There is a high demand for corporate reporting on
integrated financial, social, and environmental
metrics (Stewart, 2015). This demand comes
from a broad set of stakeholders, ranging from
customers and suppliers to investors and employees
(KPMG, 2013). To address this demand, integrated
reporting offers a focus on long-term performance
* Corresponding author
E-mail addresses: [email protected] (J.J. Burke),
[email protected] (C.E. Clark)
1 Doctoral candidate in accountancy
0007-6813/$ — see front matter # 2016 Kelley School of Business, I
http://dx.doi.org/10.1016/j.bushor.2016.01.001
from various perspectives. Gone are the days where
financial performance is the only measure of a
company’s worth.
Integrated reporting is a relatively new develop-
ment. It seeks to offer a more holistic picture of the
modern corporation by shifting away from stand-
alone sustainability or social responsibility reports,
and toward a document that communicates a broad-
er picture of business model value creation. Adopt-
ers of integrated reporting believe that it makes a
firm’s strategy more transparent and that it instills
greater confidence in the sustainability of the firm’s
business model. Yet despite a growing demand for
transparency, very few U.S. firms are currently
issuing an integrated report (KPMG, 2013).
ndiana University. Published by Elsevier Inc. All rights reserved.
http://crossmark.crossref.org/dialog/?doi=10.1016/j.bushor.2016.01.001&.
The document discusses corporate social responsibility (CSR) and sustainability reporting in Australia. It notes that the two major accounting bodies in Australia, CPA Australia and the Institute of Chartered Accountants (ICAA), have taken initiatives to promote sustainability reporting. This includes adopting sustainability standards, publishing articles on reducing carbon emissions, and providing training to accountants. The document also summarizes the sustainability practices of Visy Industries, a large paper recycling company in Australia. Visy publishes sustainability reports that discuss its social, environmental and economic impacts. It focuses on community relations, economic sustainability, and using clean energy.
Putting well being metrics into policy action, Joseph LoweStatsCommunications
Putting Well-being Metrics into Policy Action, 3-4 October 2019, Paris, France. More information at: http://www.oecd.org/statistics/putting-well-being-metrics-into-policy-action.htm
Assessing The Gap Between Integrated Reporting And Current Integrated Corpora...Steven Wallach
The document presents a proposed checklist to assess the gap between current corporate integrated reporting practices and the guidelines established by the International Integrated Reporting Council (IIRC). The proposed checklist aims to overcome limitations in existing checklists by comprehensively covering the guiding principles, content elements, and fundamental concepts outlined in the IIRC's framework. The checklist is intended to both evaluate corporate integrated reports against the IIRC guidelines and help companies self-assess their integrated reporting practices. Developing an improved assessment tool could promote higher quality integrated reporting and thinking within organizations over time.
Ravitch, S. M., & Carl, N. M. (2016). Qualitative research Bridgi.docxmakdul
Ravitch, S. M., & Carl, N. M. (2016). Qualitative research: Bridging the conceptual, theoretical, and methodological. Thousand Oaks, CA: Sage Publications.
Chapter 1, “Qualitative Research: An Opening Orientation” (pp. 1–31)
Erickson, F. (2011). Chapter 3: A history of qualitative inquiry in social and educational research. In N. K. Denzin, & Y. S. Lincoln (Eds.), The SAGE handbook of qualitative research (4th ed., pp. 43–58). Thousand Oaks, CA: Sage Publications.
Denzin, N. K., & Lincoln, Y.S. (2013). Chapter 1: Introduction: The discipline and practice of qualitative research. In The landscape of qualitative research (4th ed., pp. 1–44). Thousand Oaks, CA: Sage Publications. Retrieved from http://www.sagepub.com/sites/default/files/upm-binaries/17670_Chapter1.pdf
Yob, I., & Brewer, P. (n.d.). Working toward the common good: An online university's perspectives on social change, 1-25.
The Disadvantages of Converging U.S. GAAP with IFRS
Diann Delnicki
Lindsey Garcia
Brian post
Dennis roth
Why convergence isn’t viable
Financial impact on small and medium sized enterprises (SMEs) and domestic corporations
Issues resulting from differences in interpretation and application of principles-based standards
Cultural differences between countries that result in inherent differences in accounting standards
Inability of boards to agree on how to converge in several critical areas
Impact on constituents (i.e. investors, corporate management, etc.)
Granting of monopoly-like power to the IASB
Will never truly create the ability to compare financial results of companies in different countries
Financial impact on SMEs and domestic corporations
Total cost of transition for U.S. companies could exceed $8 billion
Transition costs for SMEs will average $420,000
Increased annual costs of .125% to .13% (IFRS.com)
Imposition of standards on domestic corporation that do not have access to or need for foreign capital
2008 SEC study showed that the “largest U.S. registrants that adopt IFRS early would incur about $32 million per company in additional costs for their first IFRS-prepared annual reports” (IFRS.com)
Employee reeducation and training costs
Financial impact of changing accounting systems and procedures
Differences in interpretation and application of principles-based standards
Creates inconsistencies of reporting even within the same industry with similar information, for example, with timing of revenue recognition (Anderson).
IFRS standards are more open to interpretation which can cause differences in the way those standards are applied by accountants
Creates difficulty when comparing results for businesses within industries
More substantial disclosures will be required so users can assess how standards were applied
U.S. GAAP is considered the gold standard of financial reporting, known for its rules and guidelines, whereas IFRS is less detailed due to the effort to achieve global standards
Cultural differences between countries
Cult ...
Sample Research in Managerial Economics.pdfFroilanBanal1
The document discusses a graduate course on public fiscal management and accountability. It aims to describe government budgeting in various countries, assess effectiveness and efficiency of public spending, and determine industries receiving government funds for economic growth. It provides an introduction to government budgets outlining resources and planned usage. The importance of budgeting for achieving socio-economic goals is discussed. Later sections provide methodology for analyzing literature on government expenditure, effectiveness of budgeting, spending, and expenses. Examples from the Philippines are given on budgeting systems and participatory budgeting initiatives. Tables summarize journals on related issues like planning, budgeting, and socio-development goals.
This document provides context and issues surrounding exploring scholarship and scholarly activity in college-based higher education. It summarizes definitions and expectations of scholarly activity from organizations like the Quality Assurance Agency for Higher Education, Higher Education Funding Council for England, and professional bodies. It also reviews previous reports on the topic from 2010 and considers how perspectives and practices may have changed in the last three years given shifts in higher education policy.
This document discusses a study that aimed to conceptualize the state of corporate social responsibility (CSR) research in the construction industry. The researchers analyzed 68 papers on CSR in construction published between 2000-2017. They identified four main themes: CSR perception, CSR dimensions, CSR implementation, and CSR performance. Based on this, they developed a conceptual framework reflecting the current state of CSR research in construction. Additionally, the researchers proposed insights on how CSR can better contribute to sustainable development goals in construction, such as changing procurement practices and improving legislation around environmental responsibility.
This research article examines the relationships between corporate social responsibility (CSR), innovation, and firm performance. It analyzes data from 121 Spanish wineries. The results show that CSR and innovation can act as mediators between each other and firm performance, depending on the performance metric used. Specifically, CSR acts as a mediator between innovation and objective performance measures. However, managers perceive that the relationship between CSR and performance is strengthened through innovation activities. The study contributes to understanding the complex relationships between CSR, innovation, and different measures of firm performance.
This document summarizes a literature review examining the key role of sustainable human resource management (SHRM) in facilitating the attainment of sustainable development goals (SDGs). It discusses how SHRM can develop green strategies and implement socially and environmentally friendly practices through its operational and managerial responsibilities. The review identifies several theoretical perspectives used to conceptualize the relationship between SHRM and sustainability, such as stakeholder theory, resource-based view, institutional theory, and ability-motivation-opportunity theory. It analyzes the antecedents and outcomes of SHRM practices at both the HR and organizational levels.
This document presents a study on using the United Nations' Sustainable Development Goals (SDGs) as a framework for Corporate Social Responsibility (CSR). It begins by discussing CSR and its importance, especially in light of the COVID-19 pandemic. It then introduces 11 drivers that encourage corporations to engage in CSR activities, such as shareholders, managers, stakeholders, employees, and governments. The study proposes a new model for CSR that integrates previous models and adds new dimensions. It also discusses the status and progress of the 17 SDGs globally. Finally, it argues that using the SDGs as a framework for CSR will benefit corporations and allow them to strategically address social and environmental issues in a comprehensive, measurable way.
This summary analyzes a research study that examines how green human resource management (GHRM) can improve hotel employees' eco-friendly behavior and environmental performance. The study finds that GHRM enhances employees' organizational commitment, which leads to increased eco-friendly behavior. This in turn improves the hotel's environmental performance. Specifically:
1) GHRM was found to strengthen employees' organizational commitment to the hotel.
2) Employees' organizational commitment encouraged their eco-friendly behavior, such as reducing energy and water usage.
3) Increased eco-friendly behavior by employees improved the hotel's overall environmental performance, including reduced negative environmental impacts.
The study suggests hotel managers implement GHRM policies to benefit both employees and
This study examines how corporate social responsibility (CSR) influences environmental performance in large manufacturing firms in Malaysia. The study finds:
1) CSR has no direct impact on environmental performance, but is positively correlated with environmental strategy and green innovation.
2) Environmental strategy and green innovation significantly mediate the relationship between CSR and environmental performance. Having strong CSR leads companies to develop better environmental strategies and green innovations, which then improve environmental performance.
3) Environmental strategy and green innovation both have a direct positive impact on environmental performance. Companies with proactive environmental strategies and more green innovations achieve better environmental performance.
The study provides a model for managers to leverage CSR, environmental strategy, and green innovation to enhance environmental performance
This document presents a study on using the United Nations' Sustainable Development Goals (SDGs) as a framework for Corporate Social Responsibility (CSR). It begins by discussing CSR and its importance, especially in light of the COVID-19 pandemic. It then introduces 11 drivers that encourage corporations to engage in CSR activities, such as shareholders, managers, stakeholders, employees, and governments. The study proposes a new model for CSR that integrates previous models and adds new dimensions. It also discusses the status and progress of the 17 SDGs globally. Finally, it argues that using the SDGs as a framework for CSR will benefit corporations and allow them to strategically address social and environmental issues in a comprehensive, measurable way.
This study examines the relationship between corporate social responsibility (CSR) and financial performance of top US tech firms from 2017-2019. The authors find:
1) Tech firms that spend more on CSR initiatives experience increased revenue, supporting the hypothesis that CSR spending improves financial performance.
2) CSR spending has an insignificant relationship with Tobin's Q, a measure of firm value.
3) Effective corporate governance may be a channel through which CSR enhances financial performance, by allowing firms to consider stakeholder interests.
The study provides evidence that CSR spending can benefit tech firms financially and that governance impacts the CSR-performance relationship.
This document provides summaries of several case studies of companies that implemented Lean techniques and saw environmental benefits:
- Lockheed Martin reduced chemical inventories and utilization, eliminating chemical waste.
- The University of North Carolina identified over 100 paper and computer use improvements through kaizen workshops.
- Apollo Hardwoods developed a more efficient veneer process that reduced materials, energy usage, and waste.
- Several other companies, like Baxter Healthcare, 3M, Goodrich, and GM also saw reductions in waste, emissions, and cost through Lean implementations focused on environmental aspects.
Chapter 8a carefully select which sales presentation method to usebillclintonvn
The document discusses different sales presentation methods that a salesperson can use - memorized, formula, need-satisfaction, and problem-solution. It provides details on the characteristics and steps of each method. The key takeaways are that the salesperson must carefully select the presentation method based on their prior knowledge of the customer, the sales call objective, and their customer benefit plan in order to have an effective presentation.
This document discusses cost analysis concepts for economic decision making. It defines production costs as all costs required to produce output, including fully used inputs, services for production tools, and unpaid labor. It distinguishes avoidable (variable) costs that only exist if an activity takes place from unavoidable (fixed) costs that exist regardless. Gross margin is defined as income minus avoidable costs, showing potential profit after covering unavoidable costs. Alternative cost refers to lost returns from the best alternative use of a limited resource. Short-run decisions consider fixed costs unavoidable, while long-run decisions treat all costs as variable.
This document provides strategies and information for teaching critical thinking skills in the classroom. It discusses defining critical thinking and identifying the key concepts in one's course. It also addresses how students' mental structures focus more on memorization than critical thinking. The document outlines Perry's theory of intellectual development and definitions of learning. It then defines and provides examples of critical thinking skills like interpretation, analysis, evaluation, inference, explanation, and self-regulation. It emphasizes the importance of knowledge, critical thinking dispositions, and designing teaching experiences focused on questioning, problem-solving and thinking. Overall, the document aims to help educators design their courses to enhance students' critical thinking abilities.
Industrial Tech SW: Category Renewal and CreationChristian Dahlen
Every industrial revolution has created a new set of categories and a new set of players.
Multiple new technologies have emerged, but Samsara and C3.ai are only two companies which have gone public so far.
Manufacturing startups constitute the largest pipeline share of unicorns and IPO candidates in the SF Bay Area, and software startups dominate in Germany.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
The Evolution and Impact of OTT Platforms: A Deep Dive into the Future of Ent...ABHILASH DUTTA
This presentation provides a thorough examination of Over-the-Top (OTT) platforms, focusing on their development and substantial influence on the entertainment industry, with a particular emphasis on the Indian market.We begin with an introduction to OTT platforms, defining them as streaming services that deliver content directly over the internet, bypassing traditional broadcast channels. These platforms offer a variety of content, including movies, TV shows, and original productions, allowing users to access content on-demand across multiple devices.The historical context covers the early days of streaming, starting with Netflix's inception in 1997 as a DVD rental service and its transition to streaming in 2007. The presentation also highlights India's television journey, from the launch of Doordarshan in 1959 to the introduction of Direct-to-Home (DTH) satellite television in 2000, which expanded viewing choices and set the stage for the rise of OTT platforms like Big Flix, Ditto TV, Sony LIV, Hotstar, and Netflix. The business models of OTT platforms are explored in detail. Subscription Video on Demand (SVOD) models, exemplified by Netflix and Amazon Prime Video, offer unlimited content access for a monthly fee. Transactional Video on Demand (TVOD) models, like iTunes and Sky Box Office, allow users to pay for individual pieces of content. Advertising-Based Video on Demand (AVOD) models, such as YouTube and Facebook Watch, provide free content supported by advertisements. Hybrid models combine elements of SVOD and AVOD, offering flexibility to cater to diverse audience preferences.
Content acquisition strategies are also discussed, highlighting the dual approach of purchasing broadcasting rights for existing films and TV shows and investing in original content production. This section underscores the importance of a robust content library in attracting and retaining subscribers.The presentation addresses the challenges faced by OTT platforms, including the unpredictability of content acquisition and audience preferences. It emphasizes the difficulty of balancing content investment with returns in a competitive market, the high costs associated with marketing, and the need for continuous innovation and adaptation to stay relevant.
The impact of OTT platforms on the Bollywood film industry is significant. The competition for viewers has led to a decrease in cinema ticket sales, affecting the revenue of Bollywood films that traditionally rely on theatrical releases. Additionally, OTT platforms now pay less for film rights due to the uncertain success of films in cinemas.
Looking ahead, the future of OTT in India appears promising. The market is expected to grow by 20% annually, reaching a value of ₹1200 billion by the end of the decade. The increasing availability of affordable smartphones and internet access will drive this growth, making OTT platforms a primary source of entertainment for many viewers.
Part 2 Deep Dive: Navigating the 2024 Slowdownjeffkluth1
Introduction
The global retail industry has weathered numerous storms, with the financial crisis of 2008 serving as a poignant reminder of the sector's resilience and adaptability. However, as we navigate the complex landscape of 2024, retailers face a unique set of challenges that demand innovative strategies and a fundamental shift in mindset. This white paper contrasts the impact of the 2008 recession on the retail sector with the current headwinds retailers are grappling with, while offering a comprehensive roadmap for success in this new paradigm.
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdfthesiliconleaders
In the recent edition, The 10 Most Influential Leaders Guiding Corporate Evolution, 2024, The Silicon Leaders magazine gladly features Dejan Štancer, President of the Global Chamber of Business Leaders (GCBL), along with other leaders.
buy old yahoo accounts buy yahoo accountsSusan Laney
As a business owner, I understand the importance of having a strong online presence and leveraging various digital platforms to reach and engage with your target audience. One often overlooked yet highly valuable asset in this regard is the humble Yahoo account. While many may perceive Yahoo as a relic of the past, the truth is that these accounts still hold immense potential for businesses of all sizes.
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...my Pandit
Dive into the steadfast world of the Taurus Zodiac Sign. Discover the grounded, stable, and logical nature of Taurus individuals, and explore their key personality traits, important dates, and horoscope insights. Learn how the determination and patience of the Taurus sign make them the rock-steady achievers and anchors of the zodiac.
Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
At Techbox Square, in Singapore, we're not just creative web designers and developers, we're the driving force behind your brand identity. Contact us today.
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challengesHolger Mueller
Holger Mueller of Constellation Research shares his key takeaways from SAP's Sapphire confernece, held in Orlando, June 3rd till 5th 2024, in the Orange Convention Center.
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Understanding User Needs and Satisfying ThemAggregage
https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
• Introduce a taxonomy for user goals with real world examples
• Present the Onion Diagram, a tool for contextualizing task-level goals
• Illustrate how customer journey maps capture activity-level and task-level goals
• Demonstrate the best approach to selection and prioritization of user-goals to address
• Highlight the crucial benchmarks, observable changes, in ensuring fulfillment of customer needs
2. capacity of the planet to sustain human needs, supported by an economic system that can
ensure equitable and sustainable outcomes, is a puzzle that the United Nations (UN)
Sustainable Development Goals (SDGs) were designed to address, building on a history of
similar endeavours (United Nations, 2015). The aim to “leave no one behind” requires
unprecedented collaboration and practice, policy and intellectual innovation, as well as a
deepening of capability for compassion and its application to the world in which we find
ourselves. These ambitions are being pursued on a global political stage, where multilateral
and bilateral national collaborations are declining, where individuals appear to hold
increasingly disparate worldviews and where science (in its broadest sense) as a robust
knowledge system is under threat. Moreover, the dual challenges of global climate change
and biodiversity loss continue to undermine the potential for human (and other) well-being.
While at any time the present may seem “special” to those living through it, 2020 feels like a
confluence of critical trends and crises.
As we approach the fifth anniversary of the formal adoption of the SDGs by all countries
of the world, the papers in this special section of Accounting, Auditing and Accountability
Journal provide a glimpse into possible ways in which accounting scholars might contribute
to advancing the 2030 Agenda for the SDGs. The call for papers for this special section was
motivated by the strong momentum we had observed amongst accounting practitioners,
professional bodies and policymakers in developing initiatives supporting the SDGs. It was
our ambition that the special section would be a focal point for the contributions accounting
research could make to strengthen these initiatives and implementation of the SDGs’
ambitions within organizational practices.
Recognizing that researching the SDGs might stretch norms of accounting scholarship,
and to help refine the papers ahead of submission, we organized a paper development
workshop in August 2018 sponsored by the Institute of Chartered Accountants in England
and Wales and the Centre for Social and Environmental Accounting Research. A total of nine
papers were accepted for discussion at the workshop, which took place some three years after
the UN resolved to adopt the SDGs. Subsequently, by the time that the submission deadline
for this special section passed in January 2019, we had received 21 papers within the scope of
the call for papers. As these papers passed through the peer review process, it became
apparent that while a range of innovative research studies was being undertaken into the
roles and potential of accounting in relation to the SDGs, relatively little of this research had
by that date had sufficient time to be refined to the level of quality expected for publication in
Accounting, Auditing and Accountability Journal. As a result, only three of these papers
formed this special section.
We appreciate that high-quality research usually takes a long time to plan, execute and
refine before it is ready for submission for formal peer review. However, the submission
deadline for this special section was over three years after the SDGs had come into force and
more than seven years after they started to be developed through what has been
characterized as “one of the biggest consultation exercises the world has ever seen” (Caprani,
2016, p. 102). When proposing this special section, we had assumed that this would have
provided sufficient time for research that was started early in the SDGs’ process of
development. This assumption was based on a belief that many academics committed to
advancing sustainable development would have been aware of the developing SDG agenda
from an early stage and would have embraced opportunities for research that could help to
advance the impact of this agenda.
However, from our discussions about accounting and the SDGs at various academic
events as late as 2018 (20% of the way through the 15-year period for achievement of the
SDGs), it became increasingly apparent that there were gaps in awareness amongst the
academic accountancy community about the significance of the SDGs to accounting policy
and practice. As such, the 21 papers submitted to this special section could be regarded as the
AAAJ
3. avant-garde of SDG accounting research, with many of the papers analysing evidence that
can make a considerable contribution to advancing sustainable development once they have
had time to mature. This bodes well for a stream of work to emerge in the near future in this as
well as other journals.
That being said, we will argue in this paper that as a community more broadly, accounting
scholars are yet to fully embrace the many opportunities to advance sustainability though
engagement with the SDGs and to do so is not straightforward. With this in mind, this paper
develops a series of points of connection for all accounting scholars to explore and act upon so
that the SDGs can be strengthened by our combined insight: what Hopper (2019, p. 88)
described as “accounting with a global moral compass”.
The paper proceeds as follows. The next section provides a picture of the very limited
academic literature addressing accounting and the SDGs in comparison with trends in SDGs-
related research in other disciplines. It also offers some suggestions regarding why the
discipline of accounting appears to have been slow to realize the potential for research into the
SDGs. The subsequent section contrasts this limited engagement of the academic community
with the rapid development of SDGs-related initiatives amongst accounting policymakers
and practitioners. It also uses this background to locate the contributions of the three papers
published within this special section. The final section offers some suggestions for how
accounting scholars might make links across to the SDGs in ways that will enliven our
understanding of accounting and what it means to be an engaged scholar.
Accounting scholarship on the Sustainable Development Goals: a surprising
absence
A Scopus-based search for papers that contained the terms “sustainable development goals”
or “SDG” in the title, abstract or as a keyword (Unerman and O’Dwyer, 2010) was undertaken
for all work published between 1 January 2015 and 4 May 2020. Of the 8,653 papers found
during this search, 3,475 were published in the area of social science, with 805 in the narrower
category of business, management and accounting (see Figure 1). While there has been
acceleration in publication patterns across this period, this has been the slowest for business,
management and accounting-related academic research fields, where the salience of the SDGs
appears yet to be widely appreciated.
0
500
1000
1500
2000
2500
3000
2015 2016 2017 2018 2019
Total Social Science Bus, Mgmt & Acctg
Figure 1.
Sustainable
Development Goals-
infused publications
across fields
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4. The titles of each of the 805 publications identified within the category of “business,
management and accounting” scholarship were reviewed in order to appreciate their general
nature as well as to scan for accounting journal publications. Journals that had published
several papers flagged by their authors as being related to the SDGs included Corporate
Social Responsibility and Environmental Management; The International Journal of
Management Education; Journal of Cleaner Production and Sustainability Accounting,
Management and Policy Journal. Where titles suggested that a paper had a close connection
with the concerns of business and management scholars, the abstracts of the papers were
read. An initial observation that emerged from this reading is that while papers in these
journals provided explicit mention of the SDGs in their abstracts, titles and/or keywords,
most of the papers reviewed tended to make generic comments about the work in question
being relevant to the pursuit of the SDGs. Many, therefore, did not explicitly address how the
SDGs might be enacted in organizations or how accounting and management techniques
could be used to further the SDGs in engendering insights for the wider business and
management field. It appeared that these papers adopted “traditional” research objectives
and approaches and linked these findings in a rather broad and general way to aspirations
expressed in the 2030 Agenda for the SDGs.
To explore this perceived tendency further, the search was narrowed to papers that had
“SDGs” in their title (taken as signalling a greater emphasis on the Goals): 256 papers were
in this category. Subsequently, the 25 most cited papers in this group were read and
categorized as to their focus. The largest group of papers (11 of the 25) was concerned with
how business (with a focus on multinational corporations) and management functions (such
as reporting, industrial ecology, international business strategy, entrepreneurship, sharing
economy approaches and logistics providers) might evolve in response to the impetus
provided by the SDGs. In these papers, the focus was on the particular technique and how it
could contribute to elements in the SDG “set”. The remainder of the papers was split
between papers that examined measurement issues for SDGs’ indicators and data sets (two
papers) and policy translation in a variety of settings (five papers). These papers included
activities that could be associated with organizational actions (such as urban planning,
waste management and public participation in pollution reporting). The final seven papers
focussed on the links between the Principles for Responsible Management Education and
the SDGs, noting that the SDGs might come to provide a unifying paradigm for teaching
corporate responsibility and sustainability-related topics. These are all relevant and
important topics in their own right and our conclusions from this survey should be read
with caution given its relatively cursory nature. Regardless, it was our impression that the
study as to how the SDGs might be understood and articulated as a holistic point of
engagement with business and management scholarship was not as evident as we might
have hoped for.
Within accounting journals that might be expected to publish SDGs-relevant work
(namely, Accounting, Auditing and Accountability Journal; Accounting Forum; Accounting
Organizations and Society; Accounting and Business Research; British Accounting Review;
Critical Perspectives on Accounting; European Accounting Review; Management Accounting
Review and Social and Environmental Accountability Journal), the presence of SDGs-inspired
or SDGs-focussed scholarship was still smaller, comprising Bebbington and Unerman (2018);
Hopper (2019) and, outside accounting journals, Avrampou et al. (2019); Al-Htaybat et al.
(2019); Niles and Moore (2020) and Di Vaio and Varriale (2020), who provided insights that
could be linked to accounting. Taken together, this body of work hardly reflects a field of
research that is ready and able to embrace SDGs-focussed work. This raises the question as to
why this would be the case (see also O’Dwyer and Unerman, 2020, who made a similar
observation about lack of academic engagement in the area of the Task Force for Climate-
related Financial Disclosures reporting).
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5. A number of scholars have documented and puzzled over the lack of engagement by
mainstream business and management research with environmental themes or with
environmentally focussed literature studies (see: Diaz-Rainey et al., 2017; Goodall, 2008;
Linnenluecke and Griffiths, 2013; Patenaude, 2011). These prior literature studies suggest
that evidence of accounting scholars’ relative non-engagement with SDGs is not a novel
finding. In addition to documenting this disconnect, scholars have also attempted to explain
why this has arisen with the disciplining effect of expectations about what constitutes
“proper” research signalled as being critically important. This led Hoffman and Jennings
(2015, p. 25) to suggest that
[There is a tension between the] need to fit the phenomena [for them the Anthropocene but equally
this could refer to the SDGs] within existing theory in order to contribute to the field (and maintain
legitimacy within the academy through publication, promotion, and tenure) and step outside the
domains of existing theory to fully capture the magnitude and scope of the [socio-ecological]
problem.
Hoffman and Jennings (2015) argued that this results in a
relatively narrow research scope. . . [that shows] little integration and citation of work in other
disciplinary areas such as ecology or environmental science (Linnenluecke and Griffiths, 2013,
p. 382).
Indeed, this diagnosis reinforces Hopper’s (2019, p. 97) lament that
. . . [a] depressing trend I have encountered is the response by many, often younger academics, that
they would love to do such work, but it may not get published in outlets rated highly in research
journals that deans insist they should publish in.
Such a trend flies in the face of scholarship that was central to the development of an
interpretive and critical approach to accounting research some 45 years ago (noting that
there are questions about the current radical intent and relevance of critical accounting
scholarship Unerman, 2020). It might be relevant, therefore, to revisit and reaffirm the
insights from the past. In particular, we have selected three papers (Hopwood, 1976, 1983,
1992) to help develop a line of argument that seeks to underpin accounting scholars’ keen
engagement with wider debates, such as those behind the creation of the SDGs and their
operationalization.
Hopwood (1976) identified three features of accounting that necessitated a new approach to
understand this craft. First, he noted that “social, environmental and political developments
are focusing increasing attention on the wider accountability of organizations” (Hopwood,
1976, p. 1). To thispoint he added two more points: (1)accounting is not a technical activityand
(2) accounting is not static. In this editorial in the first volume of Accounting Organizations and
Society, Hopwood (1976, p. 2) characterized accounting as
. . . a responsive subject and research into accounting, when seen in this context, is an essential
means of ensuring its adaptiveness to developing needs. Indeed, research which can facilitate
accounting development is doubly important. Not only can it assist the processes and techniques of
accounting to respond more rapidly to emerging economic, social and organizational circumstances,
but also the resultant changes in accounting can often help to further the underlying changes.
Central to this argument is the exhortation for scholars to be actively co-developing
accounting techniques alongside critiquing aspects of their development.
Once one accepts that accounting has effects beyond the technical, the question arises as
to how to study it in the contexts in which it operates as accounting has constitutive effects as
to what is possible for organizations to think and to do (for our purposes, this would include
pursuing social and ecological outcomes). Hopwood (1983, p. 303) pointed to the research:
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6. [needing to ask] questions about how accounting might be related to the more general elaboration of
calculative practices in modern society, the ways in which accounts have provided a powerful
calculus for forging a new visibility which can facilitate specific modes of control within the business
enterprise.
Again, we would argue that in current times this mode has to include consideration of
sustainable development concerns. Within Hopwood (1983) is a quote from Platt (1976, p. 42)
arguing that
. . . there are strong institutional forces pulling people towards distinct disciplinary approaches; the
pressure to disciplinary conformity is probably particularly strongly felt by younger people who do
not yet have a securely established base or identity in a particular field (Hopwood, 1983, p. 287).
It seems that placing the blame for a lack of curiosity and exploration beyond “normal”
scholarship at either the doors of deans and/or more recent research evaluation exercises,
while containing some truth, might not be a complete explanation for the comparative and
surprising lack of engagement with the SDG agenda (see also Bebbington and Dillard, 2007,
for an earlier challenge to this line of argument). Being open to and actively shaping a wider
conception of what it means to undertake accounting research is clearly a long-standing
challenge.
By 1992, understandings of the role and functioning of accounting had expanded further
still with
[The] functions which are claimed on behalf of accounting . . . now seemingly of more significance
than the calculative practices and procedures which constitute accounting itself. It is as if accounting
has been caught up within a complex web of roles, potentials and significances . . . a proactive means
of both knowing and doing, something that is seen as enabling a wider control, governance and
indeed adaptability of the organization and the network of institutions within which it is involved
(Hopwood, 1992, p. 126).
It is the role of accounting in the “complex nexus of practices, procedures, institutional
arrangements, and bodies of knowledge” (Hopwood, 1992, p. 126) that underpins its close
connection to environmental limits and social harm (Bebbington and Thomson, 2013).
Further, these “teleconnections” (Bebbington et al., 2020) between organizations and global-
level interactions which the SDGs propose to address seem to presently be missing from
accounting scholarship. This flies in the face of the founding scholarship on which social,
environmental, sustainability and critical accounting work is based and the need for a
critically engaged academy (Bebbington et al., 2017).
Contrasting the Sustainable Development Goals accounting scholarship with the
Sustainable Development Goals accounting practice
In contrast to the slow development (analysed above) of academic research seeking to
advance insights into how accounting can contribute to achievement of the 17 SDGs and their
underlying 169 targets, many organizations (in both public and private sectors) were quick to
build the SDGs into their strategies and external (corporate) reporting. For example, nation
states can choose to prepare and submit (to the UN High Level Political Forum on Sustainable
Development) Voluntary National Reviews of the progress they have made in achieving the
SDGs, with the aim of sharing experience of good practices, encouraging appropriate
partnerships and providing an account of performance at a point in time (in 2020, 51 countries
have conducted such reviews). A parallel process is available to local authorities (Voluntary
Local Reviews: for an entry point to this material see https://sustainabledevelopment.un.org/
sdg11/local), providing examples of how the SDGs are articulated by organizations charged
with sustaining local infrastructure. While there is less focus on the public sector in SDG
accounting-related surveys (such as that provided by PricewaterhouseCoopers [PwC] – see
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7. below), it should be noted that local government and other elements of the public sector (such
as health services and national parks) are engaged in the SDG agenda and provide valuable
sites for future research.
Turing to the private sector, the most recent practitioner survey of global corporate SDG
reporting at the time of writing this paper is PwC’s SDG Challenge 2019 report, published in
December 2019 (PwC, 2019). This report analysed a range of annual corporate reports
published by 1,141 large corporations across 31 countries and seven sectors. It found that
72% of these corporations disclosed SDG information in one or more of their reports in 2019.
Of these, 59% provided SDG disclosures in their sustainability reports, while 51%
mentioned the SDGs in their annual reports. Of disclosing corporations (roughly 25% of the
whole sample), 34% covered SDGs in the strategy sections of their reports, indicating that
SDGs may be becoming central in top-level strategy for many of these corporations. In
comparison to the PwC SDG challenge data of a year earlier, the proportion of chief executive
officer (CEO) or chair’s statements including discussion of the SDGs had risen from 13% to
21%, indicating a substantial advance in espoused attention to the SDGs – and reinforcing
the view that the SDGs are rapidly gaining attraction in the business world by providing “a
clear indication that the goals are moving to the top of the executive agenda” (PwC, 2019,
p. 6).
However, while 14% of the PwC sample mentioned one or more of the SDG targets, only
about 3% disclosed quantitative SDG performance targets for their corporations to achieve
with just 1% of the overall sample quantifying how they had performed in relation to chosen
SDG targets. A central role of accounting has long been the provision of quantified
information to support strategic and operational decision-making. Therefore, this gap
between the number of corporations embracing the SDGs at a strategic level and the number
able and/or willing to quantify their performance against SDG targets could indicate specific
challenges, where accounting research can help to develop novel SDGs-related solutions.
In this special section, the paper by Sobkowiak et al. (2020) addressed some of the
challenges that needed to be overcome for effective quantification to be used in support of
SDG accounting. They did this through an in-depth case study of how the UK Government
developed metrics to support national-level progress towards biodiversity indicators in SDG
15 ( life on land). Sobkowiak et al. (2020) analysed their case study data through the lens of
Callon’s widely used theories that explain how calculable spaces are framed (Callon, 1998;
Callon and Law, 2005). Specifically, they explored the quantification efforts and challenges at
three stages of framing, drawn from Callon’s theories, being
First, what entities are to be brought within the framed space . . . Second, how are these entities going
to be manipulated and transformed within the space . . . Third, what kind of result will be extracted;
what new entity will be produced? (Sobkowiak et al., 2020).
Initially at these stages, Sobkowiak et al. (2020) found that data that had been collected for a
variety of other purposes were brought into the frame for calculating the UK’s performance
against SDGs’ biodiversity indicators. There was, therefore, a trade-off between readily
available data that had been originally framed for other calculations/purposes and the data
ideally suited for calculating performance against the SDGs’ indicators. Issues arose with
inconsistency between (1) the measurement framings of the original collected data and (2)
limited possibilities for adaptation of the information infrastructure underpinning the
collection of this original data by organizations outside government. Ideally, information
infrastructure adaptation would help refocus the data in a way best suited for SDGs’ indicator
measurement. In the second stage, compromises were made in combining selected data
brought in during the first stage in a way that was considered by the groups controlling this
process to provide the most useful policy-relevant compromise information in quantification
of performance against SDG 15 biodiversity indicators. In the final stage, the performance
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8. indicator measure was reported (extracted) from the data collected after trade-offs in the first
stage and compromises made in the second stage. These reported data had to cohere with the
political decision-making, which they were intended to support – in this case, not directly
leading to policy changes around biodiversity but adding incrementally to the broader
evidence based upon which such decisions draw. The overall process of framing biodiversity
data in this way was continually refined as the underlying data collection processes and
methodologies developed in sophistication and as new (international) policy initiatives
demanded different perspectives from the reported data.
While Sobkowiak et al. (2020) provided insights into relation to governmental (national
level) accounting and accountability for performance towards specific indicators supporting
achievement of targets in one SDG, their insights on the framing of SDGs-related calculable
spaces are likely to be useful in understanding how organizations can develop effective
SDGs-related calculations. Aspects of the “the socio-technical arrangements that collectively
work to frame a space in which these indicators can be produced and reported [and] . . . can
achieve the calculative capabilities necessary to account for and enable pursuit of the
sustainable development challenges set out in the SDGs” (Sobkowiak et al., 2020) are also
likely to be important in understanding how SDGs-related accounting metrics develop at an
organizational level and across other SDGs.
Another issue highlighted by the PwC (2019) report is the fragmented approach that most
corporations have taken to incorporate the SDGs into their business strategy. For example,
65% of the PwC (2019) sample disclosed their actions in relation to individual SDGs,
“suggesting that, at least on some level, they have attempted to identify the goals most
relevant to their business and societal value” (p. 19). The most frequently referenced SDGs are
SDG 8 (decent work and economic growth) mentioned by 86% of the sample companies; SDG
13 (climate action) mentioned by 80% and SDG 12 (responsible consumption and production)
mentioned by 73%. At the other end of the scale, the least referenced SDGs were SDG 2 (zero
hunger) mentioned by just 25% of the sample; SDG 14 (life below water) mentioned by 26%;
SDG 1 (no poverty) mentioned by 30%; SDG 15 (life on land) mentioned by 37% and SDG 10
(reduced inequalities) mentioned by 39% of the sample companies. All of the other SDGs were
mentioned by between two-fifths and two-thirds of the sample companies. In reflecting on
this picture, PwC (2019, p. 6) commented that “At the moment, some goals that seem very
relevant for many sectors – Life Below Water (SDG 14) and Life on Land (SDG 15) – just aren’t
getting the attention they need”.
In this special section, two papers provide novel research insights that can help to improve
the effectiveness of SDG accounting both in respect of one of the most frequently addressed
SDGs in the PwC (2019) survey, SDG 13 (the paper by Charnock and Hoskin, 2020) and areas
of sustainability that PwC found to be relatively overlooked in reports by companies (the
paper by Barrett et al., 2020).
Addressing the latter first, the PwC (2019) survey results discussed above indicate that
some crucial aspects of the SDG agenda that are of most relevant to human flourishing appear
to be regarded as of lesser significance for reporting companies, such as addressing poverty,
hunger and inequalities, along with aspects of environmental sustainability beyond climate
change. Embedded in this absence, we would argue, is also a lack of attention to perspectives
that emerge from beyond “usual” business communities or dominant cultures and their
beliefs about how the world is and should be. This is the domain addressed by Barrett et al.
(2020), who also enriched our collective understanding of viewpoints that might underpin a
more nuanced and holistic approach to the SDGs. In particular, Barrett et al. (2020) analysed
how indigenous communities in Aotearoa (New Zealand) had their rights recognized and
restored in two recent legal settlements. These two settlements, pursuant to the Treaty of
Waitangi, granted legal personalities to what might be seen (to some eyes) as “natural”
phenomena (a tract of land – previous gazetted as a national park – and a river system) and
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9. link these settlements to ideas underlying earth jurisprudence drawing on rights of nature
philosophies. In particular, it is noted that
. . . market structures treating natural resources as objects for human exploitation [are] a root
problem. To rectify this, [Rights of Nature philosophies call] for a new body of law . . . which
privileges maintaining the integrity and functioning of the whole Earth community in the long term
over the profit-driven structure of existing legal and economic systems. Such a philosophical
perspective prioritizes the fundamental rights of all living things to exist and live in a healthy and
sustainable environment (Kauffman and Martin, 2017, p. 132)
As such, the issues covered by Barrett et al. (2020) provided insights about how some
governance systems are likely to support human flourishing in line with SDGs’ ambitions
(while also noting that the SDGs themselves do not pay due regard to the rights of indigenous
peoples). It is also noted that accounting could have a role in providing mechanisms that could
help improve the effectiveness of these governance systems, but this requires a move to
greater eco-centric thinking in accounting and attention being paid to colonizing effects of
scientific discourses and approaches (see Tuhiwai Smith, 2012; for an introduction).
In contrast to Barrett et al.’s (2020) highlighting of older and deeper ways of thinking that
could point accountants and accounting research towards neglected but crucial elements of
the SDGs, Charnock and Hoskin (2020) explored dynamics of climate governance in decisions
leading to quantification of indicators in SDG 13 (climate change). Using a Foucauldian
archaeological–genealogical approach, they analysed over 100 texts used in addressing
climate change to explore tensions between ideals motivating the development of SDG 13 and
the techniques developed and proposed for implementing SDG 13. They found that both
glottographic (in essence, statements that use writing to reflect what could also form speech)
and non-glottographic statements (in essence, non-speech-like statements, such as graphs
and tables) were used in combination to develop and promote specific proposed solutions. In
so doing, they “developed an approach for exploring both what accounting says and what it
‘makes sayable’”. As the PwC (2019) survey showed that SDG 13 is widely addressed by
corporations, understanding the governance processes underlying development of the
quantification proposed in evaluating performance against the goals of SDG 13 is likely to
prove invaluable for academics researching accounting practice and policy development
around this widely addressed SDG.
Trends evident from the 2019 PwC SDG Challenge Survey are consistent with several
other surveys published over the past few years, all indicating growing use of the SDGs in
driving business strategy for purposeful businesses (The British Academy, 2019). These
trends are also apparent to us as educators in the number of schools and universities we have
observed using the SDGs as a framework for advancing their social contributions and
educational programmes (see, for example: Kemmy Business School, 2018; Ndubuka and
Rey-Marmonier, 2019; Purcell et al., 2019). This, we believe, helps to develop students’
sustainable literacy, which should help them contribute to pro-sustainability strategies as
their careers’ progress into senior executive roles in the private, public and third sectors –
resulting in what O’Dwyer and Unerman (2020) referred to as positive cohort effects in
sustainability leadership.
Accounting research should be playing a central role in helping to deliver innovative
evidence-based solutions to organizational-level strategic and operational SDGs-related
challenges. From this perspective, it is encouraging that many accounting academics and
universities seem to be embracing the SDGs. But it is discouraging that many programmes of
research in this area seem to have commenced fairly late in the development of the SDGs –
such that few papers had reached publishable standard almost a third of the way through the
SDG period of delivery. With this observation in mind, we outline below some directions that
SDGs-related accounting scholarship could take, especially to avoid the SDGs being simply
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10. an “add on” to more traditional research approaches. In the journey that Hopwood (1976,
1983, 1992) laid out, how SDGs-related phenomena are researched will matter as much as the
topic areas that are addressed.
Innovation in accounting scholarship and concluding observations
This paper and the special section papers outline some key consideration to motivate
accounting scholars to engage with and contribute towards the achievement of the SDGs.
What has become apparent in drawing this work together, however, is the relative dearth of
scholarship in this area. This final section, therefore, seeks to identify how to remedy this
shortcoming by proposing three SDGs-related observations from which we might leverage
new modes of accounting scholarship.
First, research on the SDGs has to recognize that these goals are interconnected and
contain points of conflict as much as they sketch possible transition pathways to sustainable
development. The goals come from a process of negotiation and compromise with blind spots
(such as that identified by Barrett et al., 2020) and biases. This leads to realization that there
will be interactions between the goals, with these requiring to be identified in order for the
goals to be achieved (Nilsson et al., 2016 synthesized these interactions into seven types – see
Table 1). Indeed, Bebbington and Unerman (2018) pointed to the holistic nature of the SDGs,
and that while it might be reasonable for each organization to focus on addressing the specific
SDGs that are closest to aspects of its business, there can be problems in selective attention to
individual SDGs.
Failure to be clear about these relationships and interdependencies between SDGs might
be due PwC’s (2019) observation that organizations focus on individual SDGs at the expense
of connections between the goals. This absence provides an opportunity for scholarship that
explores interactions and the extent to which accounting systems (and reporting) either
cannot or do not narrate these complexities. The base from which such work could be
attempted exists. In particular, accounting scholarship has focussed on climate change, water
and biodiversity with a depth of insight being generated in each of these physical domains. A
potential next stage in the evolution of this work would be to explore these aspects in concert
as constituting the ecological foundations of the SDGs. While it is beyond the scope of a paper
(or indeed the views of two colleagues) to specify what this might entail, there could be some
potential in understanding organizations whose activities are dependent on these multiple
elements and/or whose operations are focussed on supporting sound ecological functioning
of specific areas/regions. This latter suggestion points to the relevance of researching beyond
the corporate domain as organizations with spatial responsibilities are often in the public
sector.
Second, the SDGs that focus on the core dynamics linking social and environmental
factors may provide greater promise for organizational disciplines. Waage et al. (2015), while
focussing on SDGs’ interactions, identified that some goals provide cross-cutting connections
between the natural environment and human well-being. These include SDG 8 (“promote
Indivisible: A goal is inextricably linked to the achievement of another goal
Reinforcing: A goal aids the achievement of another goal
Enabling: A goal creates the conditions that further another goal
Consistent: There is no significant positive or negative interactions between goals
Constraining: Achieving one goal limits the options for another goal
Counteracting: The achievement of one goal clashes with another goal
Cancelling: Success in one goal makes it impossible to reach another goal
Source(s): based on Nilsson et al. (2016, p. 321)
Table 1.
Typology of influences
of the Sustainable
Development Goals
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11. sustained, inclusive and sustainable economic growth, full and productive employment and
decent work for all”); SDG 9 (“build resilient infrastructure, promote inclusive and sustainable
industrialization and foster innovation”) and SDG 12 (“ensure sustainable consumption and
production patterns”). These are SDGs that are intimately connected with and driven by
organizational operations and also ones that set up a series of conflicts or tensions (reflecting
the dynamics of global production systems: see Nystr€
om et al., 2019). As previously indicated,
organizations which operate infrastructure might be particularly valuable sites to research
these cross-cutting goals.
Likewise, this suggests that some organizations will be more significant than others in the
collective pursuit of the SDGs. Some indications of which sectors and how many companies
are critical to SDG outcomes exist. For example, the World Benchmarking Alliance (which
develops benchmarks of performance to support sustainability transitions in the private
sector) has identified the 2,000 companies globally that have the most influence over our
ability to achieve the SDGs (and which collectively make up half of the global economy). Their
“SDG2000” benchmark seeks to provide data on the performance of these firms and provides
a glimpse into a novel cohort of companies which could form the basis of a research data set
(see also Bebbington et al., 2020, who expanded on such an approach). The key here is that a
selection of a group of companies that are relevant to the achievement of the SDGs is not
predicated on common accounting/finance modes of scholarship (for example, stock market
listing location or company headquarters) but might be determined by how organizations
affect a key element of the natural environment.
Third, the SDGs (along with the Paris Agreement) signalled a distinctive change in
approach to governance that is a
compromise between the scientifically necessary and politically possible . . . [with the SDGs being] a
radical departure for international policy with no precedents and are beginning to shape national
policy, civil society and business decisions (Kanie et al., 2019, p. 1745).
This approach (in contrast to governance processes where states formalize commitments and
these eventually translate into new operating conditions for organizations) is one where
organizations individually and in concert will have a significant impact on outcomes. This
means that accounting scholars need to know who the “players” are in this new governance
landscape and contribute understanding to those bodies (a point made by O’Dwyer and
Unerman, 2020).
Approaches that bring together stakeholders (such as business, academia, civil society,
state governments and United Nations’ bodies) around SDG challenges include the UN Global
Compact, “Action Platforms” (see https://www.unglobalcompact.org/sdgs/action-platforms).
Such platforms are an innovation built of extensive experience of the Global Compact and are
designed to resolve complex sustainability challenges and to innovate around the SDGs.
Activities of these Action Platforms provide valuable source material for accounting-related
scholarship.
Finally, it is also likely that new concepts will emerge that describe what it means to be
“responsible” if top-down governance does not specify what are appropriate organizational
actions and if broader coalitions are formed to progress the SDGs: how organizations
might become “stewards of the biosphere” is an open question in such a setting (Folke
et al., 2019).
Taken together, the evidence provided in this paper suggests that the work started by
Hopwood (1976, p. 3) on the “integration of accounting and social perspectives” is ongoing.
Accounting scholarship has to evolve beyond a focus on the “sociology of preparers”
(Bebbington and Larrinaga, 2014) and away from studying reports (which have been
comprehensively shown to be decoupled from organizational reality). 2020 (so far!) has been a
year of significant challenge, with (amongst other things) Australian wildfires; East Africa
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12. floods; a rapidly warming Artic as well as the global COVID-19 pandemic and an uncertain
economic trajectory (including a temporarily negative oil price). These challenges follow, and
may also further accelerate, the remarkable advance we saw in 2019 of societal interest in, and
commitments to, ecological sustainability and social justice. Such acceleration is likely to pose
potentially significant risks to organizations that fail to adapt their strategic models
accordingly and can thereby provide a strong motivation for even more organizations to use
the SDGs as a framework to help embed understandings of sustainably in their risk
management and strategic directions.
If accounting scholars are to navigate and contribute towards the positive development of
this world in a meaningful sense, then a serious investment in socioecological literacy is
required. More academics will also need to actively engage with contemporary and
sometimes rapidly evolving issues in the worlds of sustainability policy and practice, so that
they become aware at an early stage of key sustainable development matters upon which
their research can have a strong and positive impact. This might sometimes entail a
wholesale redesign of research approaches and short-term career incentives, with academics’
active horizon scanning to help us deliver highly impactful forward-looking research to the
benefit of society today and in the future. The SDGs provide a key framework for this
transformation that can help in societies’ transition into a post-COVID-19 world. We look
forward to see a rapid development in such impactful and high-quality SDG accounting
research.
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Corresponding author
Jeffrey Unerman can be contacted at: j.unerman@lancaster.ac.uk
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