Accounting, auditing and managerial control for sustainability

Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and legi...

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Bibliographic Details
Other Authors: Songini, Lucrezia., Pistoni, Anna., Herzig, Christian.
Format: Electronic
Language: English
Published: Bingley, U.K. : Emerald, 2013.
Series: Studies in managerial and financial accounting ; v. 26.
Subjects:
Accounting.
Management accounting & bookkeeping.
Social responsibility of business.
Sustainability.
Environmental auditing.
Managerial accounting.
Corporations > Auditing.
elektronické knihy
electronic books
ISBN: 9781780527673 (electronic bk.) :
Physical Description: 1 online resource (viii, 296 p.) : ill.

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Table of contents

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020 |a 9781780527673 (electronic bk.) :  |c £77.95 ; <U+0080>105.95 ; $134.95 
040 |a UtOrBLW  |c UtOrBLW 
080 |a 658 
245 0 0 |a Accounting, auditing and managerial control for sustainability  |h [electronic resource] /  |c edited by Lucrezia Songini, Anna Pistoni, Christian Herzig. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2013. 
300 |a 1 online resource (viii, 296 p.) :  |b ill. 
490 1 |a Studies in managerial and financial accounting,  |x 1479-3512 ;  |v v. 26 
505 0 |a Introduction / Lucrezia Songini, Anna Pistoni, Christian Herzig -- Corporate social responsibility determinants : the relation with CSR disclosure / Anna Pistoni, Lucrezia Songini -- Determinants of corporate social disclosure through a multi-perspective approach : evidences from the target companies of socially responsible funds / Francesco Gangi, Carmen Trotta -- How SMEs disclose their sustainability performance. Which variables influence the choice of reporting guidelines? / Simone Domenico Scagnelli, Laura Corazza, Maurizio Cisi -- Water management and accounting : remarks and new insights from an accountability perspective / Silvana Signori, Gerald Avondo Bodino -- A review of the empirical research in management control, strategy and sustainability / Nathalie Crutzen, Christian Herzig -- Environmental management accounting systems : a review of the evidence and propositions for future research / Giovanni Battista Derchi, Michael Burkert, Daniel Oyon -- The use of causal mapping in the design of sustainability performance measurement systems : evidence from Novo Nordisk / Cristiana Parisi -- In control of sustainability information : untangling the role of accountants / Stefan Schaltegger, Dimitar Zvezdov. 
520 |a Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and legitimacy. The purpose of this book is to explore new challenges and new prospects for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider the main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains. 
588 0 |a Print version record 
650 7 |a Accounting.  |2 bicssc 
650 7 |a Management accounting & bookkeeping.  |2 bicssc 
650 0 |a Social responsibility of business. 
650 0 |a Sustainability. 
650 0 |a Environmental auditing. 
650 0 |a Managerial accounting. 
650 0 |a Corporations  |x Auditing. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Songini, Lucrezia. 
700 1 |a Pistoni, Anna. 
700 1 |a Herzig, Christian. 
776 1 |z 9781780527666 
830 0 |a Studies in managerial and financial accounting ;  |v v. 26. 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/S1479-3512(2013)26  |y Full text 

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