This document is a thesis submitted by Stanislav Idowu to Deakin University for the degree of Bachelor of Commerce (Honours). The thesis empirically evaluates corporate social responsibility (CSR) disclosure, assurance, and levels of assurance in relation to gender diversity on corporate boards in the United States. Recent studies found that companies with more female board members disclose more CSR information. However, evidence on how gender impacts subsections of governance and voluntary assurance is limited. Through analysis of Fortune 500 data using regression models, the thesis finds that female directors positively influence disclosures while male directors disclose less. When assurance is obtained, females do not differentiate between auditor and consultant firms, while males prefer consultants. Contrary to prior studies, auditors
EUCIS-LLL Presentation on Partnerships for Lifelong Learning, GREAT Conferenc...LLL Platform
"Partnerships for lifelong learning: A EU level perspective", presentation by Audrey FRITH, EUCIS-LLL Director at GREAT Conference, Lisbon, 16 September 2013. www.eucis-lll.eu
EUCIS-LLL Presentation on Partnerships for Lifelong Learning, GREAT Conferenc...LLL Platform
"Partnerships for lifelong learning: A EU level perspective", presentation by Audrey FRITH, EUCIS-LLL Director at GREAT Conference, Lisbon, 16 September 2013. www.eucis-lll.eu
Are you looking for builders in Spartanburg? Carroll Bishop and his construction team at C&M Home Environments are often considered more than a home builders South Carolina. Phone: (864) 415-0263
Valtaosa suomalaisista kannattaa alkoholirajoitusten purkamistaPanimoliitto
Kolme neljästä suomalaisesta eli 74 prosenttia kokee, että alkoholilainsäädännön rajoituksia tulisi purkaa. Panimo- ja virvoitusjuomateollisuusliiton Taloustutkimuksella teettämän tutkimuksen mukaan 32 prosenttia suomalaisista purkaisi rajoituksia selvästi ja 42 prosenttia jonkin verran.
GenderDiversity and Inclusion Efforts ThatReally WoMatthewTennant613
/
Gender
Diversity and Inclusion Efforts That
Really Work
by David Pedulla
May 12, 2020
Summary.
Rusty Hill/Getty Images
A Stanford and Harvard professor convened a symposium on what’s
actually working to improve diversity and inclusion in organizational life. In this
article, David Pedulla summarizes the main findings. First, organizations should set
goals, collect data, and hold people accountable for improving diversity within the
organization. Second, organizations should abandon traditional discrimination and
harassment reporting systems — these often lead to retaliation. Employee
Assistance Plans (EAPs), ombuds offices, and transformative dispute resolution
https://hbr.org/topic/gender
https://hbr.org/search?term=david%20pedulla
/
systems can play a critical role in not only reducing retaliation but also provide fuel
for organizational change. Third, organizations should check to ensure that
technologies used to assist in hiring and promotion aren’t inherently biased.
Fourth, companies must avoid tokenism. Finally, organizations should get
managers and other leaders involved in diversity programs from the start. This will
increase buy-in and lead to smooth implementation.
In the wake of major social and political changes over the past
decades, leading companies are taking steps to increase diversity,
equity, and inclusion. Yet progress in most sectors remains tepid.
Programs designed to increase diversity and inclusion in the
workplace often fail. So that leads to a natural question: What’s
actually working?
Focusing on solutions to the diversity challenge — rather than on the
failures — was top of mind when Devah Pager and I designed a
convening in 2018. We brought together leading experts on bias,
technology, discrimination, and organizational design, and – rather
than documenting the problems that abound – we asked everyone to
focus on answering one simple question: What works? (Pager, who
was the Peter and Isabel Malkin professor of public policy and
professor of sociology at Harvard University, passed away in 2018.
The ongoing aspects of our project, I hope, are a testament to her
pathbreaking work on racial discrimination and social inequality.)
It was challenging to keep our emphasis on solutions. As became
clear, there is no silver bullet. No single solution. Yet, in pushing
ourselves to think outside the box and draw on the best empirical
evidence that exists, the convening participants identified promising
areas where investment, focus, and experimentation have the ability
to serve as remarkable engines of change
We dove into these promising areas and produced a report, titled
“What Works? Evidence-Based Ideas to Increase Diversity, Equity,
and Inclusion in the Workplace.” Here, I highlight five key insights
close
https://www.mckinsey.com/featured-insights/gender-equality/women-in-the-workplace-2019
https://hbr.org/2016/07/why-diversity-programs-fail
https://www.umass.edu/emp ...
Analysis of the effects of economic corporate social responsibility on financ...inventionjournals
The purpose of this study was to analyze the effect economic corporate social responsibility on Financial performance. The study was guided by the following objectives: To analyze the effect of innovational CSR cost on financial performance, to examine the effect of social quality practices spending on financial performance ,to find out the effect of corporate entrepreneurship spending on financial performance and to examine the effect of financial literacy expenditure CSR on financial The study was guided by Stakeholders theory, Shareholder theory and Shareholder-Based Financial Performance theory. This study used quantitative research approaches. Quantitative research is generally associated. Collecting and converting data into numerical form so that statistical calculations can be made and conclusions drawn. This study will employ descriptive research design. The target population used was 100 and sampling procedure used was stratified. The study used primary (collected using questionnaires) and secondary data (trend analysis). To test the validity of the research instruments the questionnaires prepared and submitted to the supervisor and other research experts. In order to test the reliability of the instrument used in this study, the researcher used test retest method. Descriptive and inferential statistics method was used for data analysis and interpretation regression model was used to analyze the effect between variables. The study recommended that companies should ensure effective sustainability programs which include social responsibility, They should also ensure effective social programs are accomplished through cause-related marketing and corporate philanthropy, they should also create initiative which has beneficial relationship between the corporation and society, they should also should ensure corporate governance which is the framework of rules and practices by which a board of directors and embrace accountability, fairness, and transparency in a company's relationship with its stakeholders. For further research the study suggests that more studies should be done on economic social responsibility and corporate governance, economic social responsibility and financial literacy.
Corporate Governance is defined as the set of processes, rules and laws that have been put in place in businesses to assist in the operations, in regulating, and affect the way businesses are directed in order to enhance accountability. The management is responsible to promote good corporate governance by setting structures that are beneficial to all the stakeholders, (management, shareholders, employees, customers, suppliers and the government among others). The internal audit department has a role to play in assisting the board of governors in promoting corporate governance. The board of governors together with the risk management committee should monitor and frequently review the effectiveness of the internal audit function as regards to corporate governance (KPMG, 2003). They should ensure that the internal audit department is well resourced and has a high level of independence. There should be quick responses to the internal audit recommendations.
Running Head HRPP Annotated Bibliography daniatrappit
Running Head: HRPP Annotated Bibliography 1
HRPP Annotated Bibliography
Human Resource Policy Project Annotated Bibliography
Sha-Nicca White
Liberty University
BUSI 642 – Contemporary Issues in Human Resource Management (B05)
Prof. Amy Riederich
18 September 2022
Policies on Workplace Benefits
Fine, C., Sojo, V., & Lawford‐Smith, H. (2019). Why does workplace gender diversity matter? justice, organizational benefits, and policy.
Social Issues and Policy Review,
14(1), 36–72. https://doi.org/10.1111/sipr.12064
According to the authors, gender diversity in the workplace has many advantages. It is clear that the sexes are not sufficiently diverse or alike to be fungible. The benefits of gender variety include the possibility of a decline in sexism, which would help fight androcentrism in services and goods. Innovation, corporate governance, and occupational well-being are some of the potential instrumental workplace benefits associated with this benefit within the organization. Policymakers should therefore use this complete understanding of this benefit as a foundation for their gender diversity initiatives.
Hasan, E. (2022). The benefits and challenges of embracing religious inclusion in the workplace.
Embracing Workplace Religious Diversity and Inclusion, 29–45. https://doi.org/10.1007/978-3-030-89773-4_3
The author, Hassan, argues that accommodating religious customs may be difficult for the business but that there are many advantages to accepting religious inclusion. As a result, the company must invest in diversity management, acknowledge the growth of the religiously associated population, and support the employees' spiritual practices and views. As part of diverse inclusion, the workplace policy should include the acceptance of religion.
Hossain, M., Atif, M., Ahmed, A., & Mia, L. (2019). Do LGBT workplace diversity policies create value for firms?
Journal of Business Ethics,
167(4), 775–791. https://doi.org/10.1007/s10551-019-04158-z
The authors argue that the United States' anti-discrimination laws, which forbid discrimination in the workplace based on sexual orientation and gender identity, tend to encourage innovation, which in turn leads to improved organizational performance. According to the research, projects with diversity policies are more likely than those that don't to be innovative and perform better. As a result, the company must ensure that it has anti-discrimination procedures. It comes with significant financial advantages.
Sherman, B. W., & Dankwa-Mullan, I. (2022). For the commercially insured, equitable health benefits begin with Equitable Health Insurance Design.
American Journal of Health Promotion,
36(4), 745–751. https://doi.org/10.1177/08901171211073408b
In order to address ...
Are you looking for builders in Spartanburg? Carroll Bishop and his construction team at C&M Home Environments are often considered more than a home builders South Carolina. Phone: (864) 415-0263
Valtaosa suomalaisista kannattaa alkoholirajoitusten purkamistaPanimoliitto
Kolme neljästä suomalaisesta eli 74 prosenttia kokee, että alkoholilainsäädännön rajoituksia tulisi purkaa. Panimo- ja virvoitusjuomateollisuusliiton Taloustutkimuksella teettämän tutkimuksen mukaan 32 prosenttia suomalaisista purkaisi rajoituksia selvästi ja 42 prosenttia jonkin verran.
GenderDiversity and Inclusion Efforts ThatReally WoMatthewTennant613
/
Gender
Diversity and Inclusion Efforts That
Really Work
by David Pedulla
May 12, 2020
Summary.
Rusty Hill/Getty Images
A Stanford and Harvard professor convened a symposium on what’s
actually working to improve diversity and inclusion in organizational life. In this
article, David Pedulla summarizes the main findings. First, organizations should set
goals, collect data, and hold people accountable for improving diversity within the
organization. Second, organizations should abandon traditional discrimination and
harassment reporting systems — these often lead to retaliation. Employee
Assistance Plans (EAPs), ombuds offices, and transformative dispute resolution
https://hbr.org/topic/gender
https://hbr.org/search?term=david%20pedulla
/
systems can play a critical role in not only reducing retaliation but also provide fuel
for organizational change. Third, organizations should check to ensure that
technologies used to assist in hiring and promotion aren’t inherently biased.
Fourth, companies must avoid tokenism. Finally, organizations should get
managers and other leaders involved in diversity programs from the start. This will
increase buy-in and lead to smooth implementation.
In the wake of major social and political changes over the past
decades, leading companies are taking steps to increase diversity,
equity, and inclusion. Yet progress in most sectors remains tepid.
Programs designed to increase diversity and inclusion in the
workplace often fail. So that leads to a natural question: What’s
actually working?
Focusing on solutions to the diversity challenge — rather than on the
failures — was top of mind when Devah Pager and I designed a
convening in 2018. We brought together leading experts on bias,
technology, discrimination, and organizational design, and – rather
than documenting the problems that abound – we asked everyone to
focus on answering one simple question: What works? (Pager, who
was the Peter and Isabel Malkin professor of public policy and
professor of sociology at Harvard University, passed away in 2018.
The ongoing aspects of our project, I hope, are a testament to her
pathbreaking work on racial discrimination and social inequality.)
It was challenging to keep our emphasis on solutions. As became
clear, there is no silver bullet. No single solution. Yet, in pushing
ourselves to think outside the box and draw on the best empirical
evidence that exists, the convening participants identified promising
areas where investment, focus, and experimentation have the ability
to serve as remarkable engines of change
We dove into these promising areas and produced a report, titled
“What Works? Evidence-Based Ideas to Increase Diversity, Equity,
and Inclusion in the Workplace.” Here, I highlight five key insights
close
https://www.mckinsey.com/featured-insights/gender-equality/women-in-the-workplace-2019
https://hbr.org/2016/07/why-diversity-programs-fail
https://www.umass.edu/emp ...
Analysis of the effects of economic corporate social responsibility on financ...inventionjournals
The purpose of this study was to analyze the effect economic corporate social responsibility on Financial performance. The study was guided by the following objectives: To analyze the effect of innovational CSR cost on financial performance, to examine the effect of social quality practices spending on financial performance ,to find out the effect of corporate entrepreneurship spending on financial performance and to examine the effect of financial literacy expenditure CSR on financial The study was guided by Stakeholders theory, Shareholder theory and Shareholder-Based Financial Performance theory. This study used quantitative research approaches. Quantitative research is generally associated. Collecting and converting data into numerical form so that statistical calculations can be made and conclusions drawn. This study will employ descriptive research design. The target population used was 100 and sampling procedure used was stratified. The study used primary (collected using questionnaires) and secondary data (trend analysis). To test the validity of the research instruments the questionnaires prepared and submitted to the supervisor and other research experts. In order to test the reliability of the instrument used in this study, the researcher used test retest method. Descriptive and inferential statistics method was used for data analysis and interpretation regression model was used to analyze the effect between variables. The study recommended that companies should ensure effective sustainability programs which include social responsibility, They should also ensure effective social programs are accomplished through cause-related marketing and corporate philanthropy, they should also create initiative which has beneficial relationship between the corporation and society, they should also should ensure corporate governance which is the framework of rules and practices by which a board of directors and embrace accountability, fairness, and transparency in a company's relationship with its stakeholders. For further research the study suggests that more studies should be done on economic social responsibility and corporate governance, economic social responsibility and financial literacy.
Corporate Governance is defined as the set of processes, rules and laws that have been put in place in businesses to assist in the operations, in regulating, and affect the way businesses are directed in order to enhance accountability. The management is responsible to promote good corporate governance by setting structures that are beneficial to all the stakeholders, (management, shareholders, employees, customers, suppliers and the government among others). The internal audit department has a role to play in assisting the board of governors in promoting corporate governance. The board of governors together with the risk management committee should monitor and frequently review the effectiveness of the internal audit function as regards to corporate governance (KPMG, 2003). They should ensure that the internal audit department is well resourced and has a high level of independence. There should be quick responses to the internal audit recommendations.
Running Head HRPP Annotated Bibliography daniatrappit
Running Head: HRPP Annotated Bibliography 1
HRPP Annotated Bibliography
Human Resource Policy Project Annotated Bibliography
Sha-Nicca White
Liberty University
BUSI 642 – Contemporary Issues in Human Resource Management (B05)
Prof. Amy Riederich
18 September 2022
Policies on Workplace Benefits
Fine, C., Sojo, V., & Lawford‐Smith, H. (2019). Why does workplace gender diversity matter? justice, organizational benefits, and policy.
Social Issues and Policy Review,
14(1), 36–72. https://doi.org/10.1111/sipr.12064
According to the authors, gender diversity in the workplace has many advantages. It is clear that the sexes are not sufficiently diverse or alike to be fungible. The benefits of gender variety include the possibility of a decline in sexism, which would help fight androcentrism in services and goods. Innovation, corporate governance, and occupational well-being are some of the potential instrumental workplace benefits associated with this benefit within the organization. Policymakers should therefore use this complete understanding of this benefit as a foundation for their gender diversity initiatives.
Hasan, E. (2022). The benefits and challenges of embracing religious inclusion in the workplace.
Embracing Workplace Religious Diversity and Inclusion, 29–45. https://doi.org/10.1007/978-3-030-89773-4_3
The author, Hassan, argues that accommodating religious customs may be difficult for the business but that there are many advantages to accepting religious inclusion. As a result, the company must invest in diversity management, acknowledge the growth of the religiously associated population, and support the employees' spiritual practices and views. As part of diverse inclusion, the workplace policy should include the acceptance of religion.
Hossain, M., Atif, M., Ahmed, A., & Mia, L. (2019). Do LGBT workplace diversity policies create value for firms?
Journal of Business Ethics,
167(4), 775–791. https://doi.org/10.1007/s10551-019-04158-z
The authors argue that the United States' anti-discrimination laws, which forbid discrimination in the workplace based on sexual orientation and gender identity, tend to encourage innovation, which in turn leads to improved organizational performance. According to the research, projects with diversity policies are more likely than those that don't to be innovative and perform better. As a result, the company must ensure that it has anti-discrimination procedures. It comes with significant financial advantages.
Sherman, B. W., & Dankwa-Mullan, I. (2022). For the commercially insured, equitable health benefits begin with Equitable Health Insurance Design.
American Journal of Health Promotion,
36(4), 745–751. https://doi.org/10.1177/08901171211073408b
In order to address ...
Respond to... Change is quite common in the business environme.docxwilfredoa1
Respond to...
Change is quite common in the business environment and occurs frequently in organizations. Change can produce positive or negative outcomes. Key reasons for change are exist in outsourcing, technology, and restructuring through downsizing or rightsizing. As a point person in my department/division who would be receiving notice of a change factor that involved outsourcing, there would be barriers that would need to be addressed which would challenge the change initiative and there are steps that I could take to help facilitate a successful change process.
Outsourcing is a process that organizations utilize to help increase their profitability by lowering organizational costs by sending the production of goods and customer services they provide, to be performed or offered by an outside organization, usually in a developing country where labor, resources, and materials are cheap. According to Palmer, Dunford, and Buchanan (2017), developing countries are more attractive manufacturing and call centers because their labor costs are minimal compared to the U.S. and other countries. Outsourcing, however, can be beneficial for organizations as there are issues and resistance to this type of change by employees, and other stakeholders, such as the consumer or customer.
There are those who believe that outsourcing is a benefit that will help a company save money and increase its profitability. Outsourcing is commonly viewed as a new version of global trade and even though it produces both losers and winners, it also fosters productivity and profitability. Conversely, there are those who believe that outsourcing is damaging and ruins lives. Some of the barriers that could pose challenges for this change initiative include the loss of domestic jobs; competition from laborers in foreign countries; fear of globalization; reduction in quality of materials and products produced in foreign countries which lack or have inadequate safety, health, and hazardous materials policies, regulations, laws; complications from illness, injury or death from products produced in foreign countries; communications issues, language barriers, and cultural issues; public protest or condemnation for moving jobs out of the U.S.; and domestic and foreign government regulations and legislation are among many other issues. According to Porter (2012), foreign trade and expanding globalization sparks fear in Americans and has grown exponentially over the past 20 years due to competition from workers in developing nations. These barriers have the potential to completely derail or postpone the change initiative of outsourcing.
Even with the issues and barriers that can arise when attempting to initiate a difficult change process such as outsourcing, there are steps that can be taken to minimize these issues and to help facilitate a smooth and successful change process. According to Mullins (2011), a successful outsourcing can be accomplished in 10 steps:
Centralize.
Future of work: Self-management, business purpose and employee engagementCoincidencity
The future of work means a lot of things to a lot of people. But maybe, instead of talking about technologies or innovation, the future of work could be about establishing more engaged, humane, soulful, purposeful organisation... if so, how do you get there?
The CS Gender 3000: Women in Senior ManagementCredit Suisse
Greater gender diversity in companies' management improves their financial performance. A new Credit Suisse Research Institute study presents the financial evidence, looks at which regions and sectors show higher diversity levels and analyzes the obstacles to female participation in the workplace.
To download a copy of 'CS Gender 3000: Women in Senior Management', click here: http://bit.ly/1cWMUIM
Skip to main contentOur WorkShowView Our WorkPower to the Profession.docxjennifer822
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Running head: MANAGERIAL ACCOUNTING
1
MANAGERIAL ACCOUNTING
2
Financial account and managerial accounts involves career paths that are different. Financial accounting can be described as a combination of all accounting information into the financial statements which includes the statement of financial position, the income statement among other while managerial accounting is described as the processes which are internal which are useful in accounting for the business transactions. Financial accounts provide its report based on the result of the whole business while the managerial account is more detailed and could base its report on the product, profit, geographical region, or a customer. In relation the information used to develop a report, financial accounting uses proven information that can be produced as evidence while needed while managerial accounts mostly deals uses estimates which can neither be proven or verified (Weygandt, Kimmel, & Kieso, 2015,).
The other notable difference is about the users of the two information where the financial is used both internally and externally by stakeholders such as managers and investors while reports in managerial accounting are used within the company for management purposes.it is a requirement that financial accounting reports to act in accordance with the accounting standard such as the generally accepted accounting principle ( GAAP) while in the case of managerial accounting the information compiled for internal consumption does not have to comply with any standards thus the reports could be informal. The training for the two types of accounting is also different as the financial accountants are trained as certified public accountants while the managerial accountants are trained as certified management accountants (Pistoni & Songini, 2017).
The difference between these two can be explained in the following points:
i. Aggregation: the financial accounting reports on the whole business results whereas managerial accounting provides a more detailed report on aspects such as product line, product profits and consumer base.
ii. Efficiency: Financial accounting majorly reports of an organiz.
Skip to main contentOur WorkShowView Our WorkPower to the Profession.docx
linkedin
1. The implications of gender diversity on corporate social
responsibility disclosure and assurance
By:
Stanislav Idowu
Department of Accounting
Submitted to the Department of Accounting, Economics and Finance of Deakin University
for the partial fulfilment of the requirements for the degree:
Bachelor of Commerce (Honours)
Dr. Dessalegn Mihret, Dept. of Accounting, Honours Supervisor
Prof George Tanewski, Dept. of Accounting, Accounting Honours Coordinator
16th October 2015
2. DEAKIN UNIVERSITY
CANDIDATE DECLARATION
I certifythe following aboutthe thesisentitled:The implicationsof genderdiversityon
corporate social responsibilitydisclosureandassurance submittedforthe degree of
Bachelorof Commerce (Honours)
a. I am the creator of all or part of the whole work(s) (includingcontent andlayout)
and that where reference ismade tothe workof others,due acknowledgmentis
given.
b. The work(s) are not inany waya violationorinfringementof anycopyright,
trademark,patent,orotherrightswhatsoeverof anyperson.
c. That if the work(s) have beencommissioned,sponsoredorsupportedbyany
organisation,Ihave fulfilledall of the obligationsrequiredbysuchcontract or
agreement.
d. That any material inthe thesiswhichhasbeenacceptedforadegree ordiplomaby
any universityorinstitutionisidentifiedinthe text.
e. All researchintegrityrequirementshave beencompliedwith.
'I certify that I am the student named below and that the information provided in the form is correct'
Full Name: Stanislav Babatunde Idowu
Signed: stasidowu
Date: 16th
October 2015
3. Abstract
The purpose of this paper is to empirically evaluate corporate social responsibility (CSR)
disclosure, assurance, and level of assurance performance in the United States (U.S) in
relation to gender-related characteristics amongst corporate governance boards. Recent
studies have found the level of CSR disclosures is positively associated with the number of
females on the board of directors (Rao and Tilt, 2015; Arun et al., 2015). However,
empirical evidence reviewing gender within subsections of corporate governance and
measurements of voluntary assurance is relatively limited. This article employs the agency
and gender theory framework to further expand upon gender implications influencing
earnings management and CSR (Sun et al., 2010; Thiruvadi and Huang, 2011). The study
analyses Fortune 500 data, consisting of the largest 500 U.S companies. By analysing cross-
sectional data using binary logistic and Ordinary Least Squares (OLS) regression, results
for the study indicate female directors positively influence disclosures yet male directors
disclose information to a lesser extent. Furthermore, when firms seek to assure such reports,
female directors tend to not differentiate between accounting and consulting firms whilst
males are more inclined to choose consulting firms.
Contradictive of prior studies, accounting firms are more associated with “reasonable” level
of assurance compared to consulting firms. Specifically, females tend to have more limited
assurance reports than males. Despite such findings, assurance levels can be purposefully
selected by organisations thus making measuring “quality” impracticable. There appears to
be male dominating characteristics which continues to negatively influence females, as their
suggestions are relatively insignificant when deliberating positive diverse opinions from the
audit committees to board of directors. These results have implications for large companies
that are considering seeking disclosing and assuring their CSR information. Also, investors
should consider the credibility of company voluntary reports and focus attention on
disclosed information rather than the actual level of assurance. Future research should
continue to focus attention on creating adequate measures of CSR quality; to evaluate
sociological and accounting paradigms that effect implications through diversity.