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Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry: What Evaluation Approach and what Accounting Scheme?

Author

Listed:
  • Jean Christian Ewane Missomba

    (CIREP - Centre d'Innovation et de Recherche Pluridisciplinaire - IUCSJD - Institut Universitaire Catholique Saint-Jérôme de Douala)

  • Osée Hanko

    (University of Buéa)

Abstract

The question remains whether societal reporting integrates the field of financial reporting. This old debate is repeated to scrutinize the case of African companies with strong cultural roots, which do not publish alternative societal documents to traditional financial reports. Through stakeholder theory (Jones and Wicks, 1999), this study aims to analyze the phenomenon, by describing the process of accounting recordings for social and environmental information (SEI) identified by the ISO 26 000 standard in an oil Company operating within OHADA Jurisdiction. The results indicate the presence of mandatory SEIs in the financial statements, which visibility depends on the pressure exerted by the State and the accounting regulations in force. Voluntary SEIs are not visible.

Suggested Citation

  • Jean Christian Ewane Missomba & Osée Hanko, 2018. "Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry: What Evaluation Approach and what Accounting Scheme?," Post-Print halshs-03133630, HAL.
    • Handle: RePEc:hal:journl:halshs-03133630
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03133630
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    References listed on IDEAS

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    1. Salma Damak-Ayadi, 2010. "Le reporting social et environnemental suite à l'application de la loi NRE en France," ACCRA, Association francophone de comptabilité, vol. 16(1), pages 53-81.
    2. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 12(2), pages 93-116.
    3. repec:dau:papers:123456789/2238 is not listed on IDEAS
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    10. Salma Damak-Ayadi, 2010. "Le reporting social et environnemental suite à l'application de la loi NRE en France," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(1), pages 53-81.
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    Full references (including those not matched with items on IDEAS)

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