Accounting for the Public Interest

Mintz, Steven

doi:10.1007/978-94-007-7082-9

Cited by 5 publications

(1 citation statement)

References 178 publications

(254 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The board of commissioners' size has a positive impact on environmental disclosures. The higher the number of board of commissioners, the more resources owned by the companies (Jizi et al, 2014) which will support environmental disclosures to obtain legitimation from the society (Patten, 2014). The board of commissioners encourages the managers to make environmental disclosures so that the company is spared from environmental litigation problems (Rabi, 2019).…”

Section: Further Analysismentioning

confidence: 99%

Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure?

Nugrahanti

2021

IJABR

View full text Add to dashboard Cite

The objective of this study is to investigate the impact of political connection and corporate governance mechanisms (independent board of commissioner, institutional ownership, and board of commissioner size) toward Corporate Social Responsibility (CSR) disclosures using Global Reporting Initiative (GRI) Guidelines. Purposive sampling technique was conducted and 272 non-financial companies listed in the Indonesian Stock Exchange during 2015-2017 were acquired as the samples (816 firm-years). For testing the hypotheses, unbalanced Generalized Least Square panel data regression was employed. The finding shows that political connection and board of commissioner size have a positive impact on CSR disclosures while independent board of commissioner and institutional ownership do not. This study contributes to political connection, corporate governance mechanism, and CSR disclosure literature by identifying CSR disclosure based on GRI guidelines up to the most detailed level, which are 77 disclosure items indicators and 254 sub-indicators. Meanwhile, previous research only identify CSR disclosure up to 77 GRI indicators without paying attention to the sub-indicators in detail.

show abstract

Section: Further Analysismentioning

confidence: 99%

Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure?

Nugrahanti

2021

IJABR

View full text Add to dashboard Cite

show abstract

Biodiversity Indicators: The Accounting Point of View

Cipullo

2016

Procedia Economics and Finance

View full text Add to dashboard Cite

Accounting as Personal Apology

Killian

2014

Accounting and the Public Interest

View full text Add to dashboard Cite

What is the role of accounting? Typically, accounting is viewed as a technology to inform business decisions, such as allocation of economic resources within the marketplace. In contrast, public interest scholars emphasize the social role of accounting. For example, accounting mediates relationships among various parties, impacts social outcomes, and justifies the distribution of economic rewards. This paper contributes to the public interest perspective by exploring the origin of double-entry accounting (DEA) as a form of personal apologia. To develop the thesis that DEA originated as a form of personal apology, this paper draws from modern and medieval scholars. During the medieval period, profit seeking and markets were deeply suspect and, thus, medieval merchants occupied a precarious social and moral position. The Catholic Church was active in determining the “just price” for goods. Personal morality and just, balanced relationships were primary factors in the development of DEA. Confession and penance, sacraments of the Catholic Church, may have provided the model. The thesis that DEA originated as a form of personal apology is plausible. The contemporary, widespread use personal carbon-offset accounting (PCOA) illustrates that accounting retains the power to help construct the moral self and to mediate the individual's status within the community.

show abstract

Accounting for the Public Interest

Cited by 5 publications

References 178 publications

Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure?

Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure?

Biodiversity Indicators: The Accounting Point of View

Accounting as Personal Apology

Contact Info

Product

Resources

About