Management accountants' perception of their role in accounting for sustainable development

Mistry, Vinal; Sharma, Umesh; Low, Mary

doi:10.1108/par-06-2013-0052

Cited by 60 publications

(71 citation statements)

References 42 publications

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“…The need for professional accountants to be more engaged in providing sustainability information has become more pressing than before because of: the need to comply with emerging jurisdictional requirements of sustainable development for organisations; market demands for firm's greater awareness of sustainability; and increased social/media attention from social change that has influenced the society's perceptions on sustainability (Parker 2000(Parker , 2011Ferreira et al 2010;Mistry et al 2014). In response to these demands, there has been a renewed effort by the accounting profession to address sustainability issues within the general framework of reporting (Özsözgün Çalişkan 2014;Lusher 2012).…”

Section: Introductionmentioning

confidence: 99%

Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

Kwakye

Welbeck

Owusu

et al. 2018

Int J Corporate Soc Responsibility

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This study examines the perception of professional accountants and the intention to engage in Sustainability Accounting & Reporting (SAR). By relying on the Theory of Planned Behaviour (TPB), the study investigates whether attitudes, subjective norms and perceived behavioural control have any impact on a firm's intention to engage in SAR. A survey method of research was adopted, and a set of questionnaires was developed (based on existing studies) and administered to professional accountants-the respondent group. A total of 86 professional accountants in Ghana voluntarily participated in the study. The partial least square-SEM (PLS-SEM) technique was used to analyse the data obtained. The results from the structural analysis demonstrate that only subjective norm and perceived behavioural control significantly influence a firm's intention to engage in SAR. By implication, the attitude of an accountant towards SAR does not affect the intention to engage in the practice and that the willingness to engage in SAR is primarily determined by resources availability and pressure from major stakeholders.

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Section: Introductionmentioning

confidence: 99%

Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

Kwakye

Welbeck

Owusu

et al. 2018

Int J Corporate Soc Responsibility

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“…Creative accounting includes methods and practices carried out by hotel management accountants using their knowledge and experience based on accounting principles and standards, and the manipulation of the recorded numbers, to achieve specific targets for the management of those hotels [44], [45]. Accountants who manipulate accounting numbers are efficient, experienced and cautious.…”

Section: Dissectionmentioning

confidence: 99%

The Motives for Applying Creative Accounting Methods and Their Impact on the Credibility of Financial Statements in Jordanian Hotels

Saleh¹,

Jawabreh²,

Alsarayreh³

et al. 2019

Journal of Southwest Jiaotong University

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This study explored the motives for applying creative accounting methods and their impact on the credibility of financial statements in Jordanian hotels. This study is an attempt to shed light on the motives for creative accounting in hotel management and their impact on the credibility of financial statements in hotels. To promote scientific and intellectual awareness of the creative accounting practices of investors and business owners. This could be done through holding seminars in trade unions and accounting associations for the purpose of raising awareness of investors and hotel management about these practices and attention by the accounting professionals of the Association of Jordanian Accountants and Auditors, the indicators of the practice of creative accounting methods. Tightening procedures on auditing the financial statements that can contain those indicators.

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“…Accordingly, natural resource-based theory asserts that the adoption of process-focused pollution prevention, such as eco-efficiency, to reduce wastes can reduce environmental impact and simultaneously improve firm performance through cost reduction (Huang, Wong, & Yang, 2014). In legitimacy theory, organizations seek legitimacy from their stakeholders for economic, social, and political backing (Low & Umesh, 2014). The legitimacy of the relationship is predicated on the fact that stakeholders have capital that can either be lost or gained depending on the actions of the organization (Mir & Rahaman, 2011).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Environmental sustainability and financial performance of the small‐scale tea processors in Kenya

et al. 2018

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In the light of global warming, natural resource depletion and increasing stakeholder demand for environmental sustainability; corporate entities are compelled to reexamine their impact on the biophysical environment. Although the debate on how investment in environmental sustainability impacts on the corporates themselves is inconclusive, it is clear that combating negative environmental impacts can be very expensive and may substantially reduce the profits. Thus, this study sought to establish the relationship between environmental efficiency and profitability of small‐scale tea processors in Kenya. Using a random effects model on a 5‐year panel data (2012–2016) on all the 54 small‐scale tea processors in Kenya, the study found a negative correlation between environmental efficiency and profitability. The tea processors, whose environmental efficiency score was above 80%, recorded a paltry profitability of not more than 1.23%. The policy implication is that the tea processors may require motivation to take up environment conserving innovations and technologies in their production processes. These motivations could take the form of government subsidies or tax waivers on such innovations and technologies.

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Management accountants' perception of their role in accounting for sustainable development

Cited by 60 publications

References 42 publications

Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

The Motives for Applying Creative Accounting Methods and Their Impact on the Credibility of Financial Statements in Jordanian Hotels

Environmental sustainability and financial performance of the small‐scale tea processors in Kenya

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