Advanced Search
MyIDEAS: Login to save this article or follow this journal

Classifying current social responsibility accounting methods for assisting a dialogue between business and society

Contents:

Author Info

  • Ioannis E. Nikolaou
Registered author(s):

    Abstract

    Purpose – The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model. Design/methodology/approach – The various social and environmental accounting methods are classified and discussed on the basis of various criteria such as the types of accounting principles and the content and information units utilized. Findings – Current social and environmental accounting methods utilize different criteria, measurement units and principles, a fact that makes the information provided ambiguous and problematic for a reliable business-society dialogue under a common and understandable context. A new classification is presented based on specific criteria in the prospect of developing a new accounting model. Research limitations/implications – The proposed new classification aiming to develop a new accounting model is a theoretical proposition which should be validated and tested in practice with a series of case studies before it can be recommended as an alternative to current accounting methods. Originality/value – The paper attempts to highlight the drawbacks of the current social and environmental accounting methods and proposes a new classification for the development of a new accounting model.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.emeraldinsight.com/journals.htm?issn=1747-1117&volume=6&issue=4&articleid=1886731&show=abstract
    Download Restriction: Cannot be freely downloaded

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Emerald Group Publishing in its journal Social Responsibility Journal.

    Volume (Year): 6 (2010)
    Issue (Month): 4 (November)
    Pages: 562-580

    as in new window
    Handle: RePEc:eme:srjpps:v:6:y:2010:i:4:p:562-580

    Contact details of provider:
    Web page: http://www.emeraldinsight.com

    Order Information:
    Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
    Email:
    Web: http://www.emeraldinsight.com/srj.htm

    Related research

    Keywords: Banking; Corporate social responsibility; Hispanics; Multinational companies; United States of America;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    2. Bloemhof-Ruwaard, J. M. & Van Wassenhove, L. N. & Gabel, H. L. & Weaver, P. M., 1996. "An environmental life cycle optimization model for the European pulp and paper industry," Omega, Elsevier, vol. 24(6), pages 615-629, December.
    3. Boyer, Marcel & Laffont, Jean-Jacques, 1994. "Environmental Risks and Bank Liability," IDEI Working Papers 45, Institut d'Économie Industrielle (IDEI), Toulouse.
    4. Bartelmus, Peter, 2003. "Dematerialization and capital maintenance: two sides of the sustainability coin," Ecological Economics, Elsevier, vol. 46(1), pages 61-81, August.
    5. Giles Atkinson, 2000. "Measuring Corporate Sustainability," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 43(2), pages 235-252.
    6. Darrell, W. & Schwartz, Bill N., 1997. "Environmental disclosures and public policy pressure," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 125-154.
    7. de Beer, Patrick & Friend, Francois, 2006. "Environmental accounting: A management tool for enhancing corporate environmental and economic performance," Ecological Economics, Elsevier, vol. 58(3), pages 548-560, June.
    8. Ilinitch, Anne Y. & Soderstrom, Naomi S. & E. Thomas, Tom, 1998. "Measuring corporate environmental performance," Journal of Accounting and Public Policy, Elsevier, vol. 17(4-5), pages 383-408.
    9. Ioannis E. Nikolaou, 2007. "Environmental accounting as a tool of qualitative improvement of banks' services: the case of Greece," International Journal of Financial Services Management, Inderscience Enterprises Ltd, vol. 2(1/2), pages 133-143.
    10. Belkaoui, Ahmed, 1980. "The impact of socio-economic accounting statements on the investment decision: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 5(3), pages 263-283, July.
    11. Sinclair-Desgagne, Bernard & Gozlan, Estelle, 2003. "A theory of environmental risk disclosure," Journal of Environmental Economics and Management, Elsevier, vol. 45(2, Supple), pages 377-393, March.
    12. Andreas Ziegler & Michael Schröder & Klaus Rennings, 2008. "The Effect of Environmental and Social Performance on the Stock Performance of European Corporations," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 40(4), pages 609-609, August.
    13. Ulph, Alistair & Valentini, Laura, 2004. "Environmental liability and the capital structure of firms," Resource and Energy Economics, Elsevier, vol. 26(4), pages 393-410, December.
    14. Mathews, M. R., 1984. "A suggested classification for social accounting research," Journal of Accounting and Public Policy, Elsevier, vol. 3(3), pages 199-221.
    15. Matteo Bartolomeo & Martin Bennett & Jan Jaap Bouma & Peter Heydkamp & Peter James & Teun Wolters, 2000. "Environmental management accounting in Europe: current practice and future potential," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 31-52.
    16. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:eme:srjpps:v:6:y:2010:i:4:p:562-580. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Katie Frudd).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.