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The impact of social and environmental information on managers’ decisions

Author

Listed:
  • Afdal Madein
  • Mahfud Sholihin

Abstract

Purpose - – The purpose of this paper is to examine whether managers consider social and environmental information in evaluating projects. Design/methodology/approach - – Built on the stakeholder theory, this study hypothesises that managers consider social and environmental information in evaluating their projects. To test the hypotheses, this study employs experimental design. Findings - – The authors find evidence that managers consider social and environmental information in evaluating their projects. Research limitations/implications - – This study finds that social and environmental information is relevant for managerial decision making, particularly in project evaluation. Practical implications - – Social and environmental information is considered relevant for project evaluation decision. Hence, managers should be provided those information. Originality/value - – To the best of the knowledge, this is the first accounting study which examines the effect of social and environmental information on managers’ decisions, particularly in the Asian context using experimental approach. Previous studies only examined the effect social and environmental information on external stakeholders, such as investors.

Suggested Citation

  • Afdal Madein & Mahfud Sholihin, 2015. "The impact of social and environmental information on managers’ decisions," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 23(2), pages 156-169, July.
    • Handle: RePEc:eme:arapps:v:23:y:2015:i:2:p:156-169
    DOI: 10.1108/ARA-11-2013-0074
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    Citations

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    Cited by:

    1. Martin Esch & Benedikt Schnellbächer & Andreas Wald, 2019. "Does integrated reporting information influence internal decision making? An experimental study of investment behavior," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 599-610, May.

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