| Autor: |
Hales, Jeffrey, Matsumura, Ella Mae, Moser, Donald V., Payne, Rick |
| Předmět: |
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| Zdroj: |
Journal of Management Accounting Research; 2016, Vol. 28 Issue 2, p13-28, 16p, 5 Diagrams |
| Abstrakt: |
This article is based on a panel discussion of accounting and sustainability at the AAA 2014 Management Accounting Section Midyear Meeting. It first provides background and motivation for the original panel and then presents the three panelists' remarks, which have been further extended in developing this article. The article therefore consists primarily of three essays. The first essay discusses the information on which CSR decisions could be based, emphasizing the role of regulation in promoting the production of new types of information. The second essay discusses how to assess the rationality of CSR investments. The third essay approaches the question of the rationality of CSR initiatives by first drawing an analogy to investments in customer satisfaction and quality improvement and then by considering the role of incentives and performance measures in driving sustainability. The latter two essays also provide specific guidance for experimental, archival, and field researchers interested in researching sustainability. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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