scholarly journals Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience

2020 ◽  
Vol 12 (9) ◽  
pp. 3675 ◽  
Author(s):  
Eleonora Cardillo ◽  
Maria Cristina Longo
Keyword(s):  
Sustainability Assessment ◽  
Social Sustainability ◽  
Social Reporting ◽  
Accounting System ◽  
Territorial Development ◽  
Accounting Systems ◽  
Critical Issues ◽  
Government Experience ◽  
Policies And Programs

The paper is a country-specific study that explores the potential points of connection between the sustainable territorial development goals and managerial tools in the context of local authorities. In particular, the purpose of this research is to propose a set of features and criteria to evaluate the contribution of accounting documents to the pursuit, development and strengthening of social sustainability. As part of traditional accounting systems, social reporting is essential to support policy makers’ decisions in promoting social sustainability and in evaluating the effects of their choices within the institution and externally towards citizens and various stakeholders. To this end, we present a leading case study of a medium-sized Italian local authority’s accounting system in which the contributions and limits of managerial tools to social reporting are analyzed. The case study allows us to have a deeper understanding of social reporting and to get insights about issues that matter to social sustainability assessment in public administration. Since the reporting tools comply with international accounting standards, the case study offers interesting food for thought in the international debate on the assessment of sustainability in public organizations. The results identify the areas of complementarity and critical issues between social reporting and traditional accounting systems. Therefore, they enhance our knowledge about the role of public accounting system in supporting sustainable territorial development policies and programs through managerial tools’ adoption.

scholarly journals Sustainability Comparison Between Organic and Conventional Systems at Farm and Field Scale: A Case Study in Olive Production Systems in Apulia Region

2013 ◽  
Vol 2 (4) ◽  
pp. 19
Author(s):  
Jenny Calabrese ◽  
Cesare Pacini ◽  
Concetta Vazzana ◽  
Mariana Nikolla
Keyword(s):  
Sustainability Assessment ◽  
Production Systems ◽  
Special Focus ◽  
Agricultural Systems ◽  
Gross Margin ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Natural Systems ◽  
Conventional Systems

Dependence of conventional agricultural systems on chemical fertilizers and pesticidesmakes agricultural systems less stable and important drift polluters influencing to theregional and global sustainability. This problem made human being think about thealternative systems: agricultural systems that mimic natural systems and are friendly to theenvironment; those have higher economical efficiency concerning production level andcosts. The objective of the present study was sustainability assessment and comparison oforganic and conventional system with special focus environmental and economicalperformance. The case study consisted of two organic and conventional olive producingfarms in the South of Italy. The method used for sustainability assessment wasEnvironmental Accounting Information System (EAIS) that integrates togetherenvironmental (soil organic matter, soil erosion, genetic and landscape biodiversity,EPRIP, etc ) and economical indicators (gross margin). Data used for assessment ofEAIS indicators values were mainly collected from: farm economic-accounting systems,interviews, farm maps, area public organizations, bibliographical sources, farm nutrientaccounting systems, observations and field assessments and chemical soil analyses. Theindicator values measured into two farms were compared to theoretical or referenceindicator values. Based on indicator assessment it was concluded that organic olivegrowing farm had better performance than conventional farm.

scholarly journals Studying the Factors Which Delay Management Accounting Changes (Case Study of Iranian Manufacturing Firms)

2011 ◽  
Vol 1 (1) ◽  
pp. 176
Author(s):  
Akbar Allahyari ◽  
Morteza Ramazani
Keyword(s):  
Management Accounting ◽  
Accounting System ◽  
Delay Management ◽  
Accounting Systems ◽  
Independent Variables ◽  
Management Accounting Systems ◽  
Industrial Markets ◽  
Accounting Changes ◽  
Descriptive Survey

Firms competing in industrial markets face technological changes and more demands of customers as the competition increases based on market globalization. All these changes affect firms' management accounting systems. This leads firms to change their management accounting system in which some factors make delay in the progress of management accounting changes. Researcher accounts seven factors which make delay in management accounting changes as follow: 1.Lack of accounting employees 2.Lack of competition resources 3.Management stability 4.Problems in management 5.Lack of accounting power 6.being assured of meeting legal requirements 7.Lack of independence from parent companyResearch tries to study these factors. Research method in this paper is descriptive-survey in which researcher has been benefited from questionnaire and interview techniques. In questionnaire testing, Friedman test has been used to exam the uniformity of variables and then kruskal-wallis test to evaluate the effect of firm size on research independent variables

Investigation of the challenges of implementing social sustainability initiatives: a case study of the apparel industry

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Suraiyah Akbar ◽  
Kamrul Ahsan
Keyword(s):  
Social Sustainability ◽  
Apparel Industry ◽  
Apparel Manufacturing ◽  
Content Type ◽  
Cultural Regulation ◽  
Institutional Issues ◽  
Critical Issues ◽  
Sustainability Practices ◽  
Sustainability Initiatives

Purpose Introducing social sustainability initiatives in the apparel industry is a complex and challenging process. This study aims to investigate the challenges facing Bangladesh apparel supplier organisations in implementing factory safety initiatives. Design/methodology/approach This study identifies challenges of implementing social sustainability initiatives of the apparel industry based on a literature review and case-study interviews with senior-level management of apparel supplier organisations. Findings The analysis shows significant challenges facing apparel supplier organisations in implementing social sustainability initiatives relate to resource and institutional issues. These challenges are resource management and strategy, cost and financial concerns, as well as cultural, regulation and monitoring issues. Practical implications The identified challenges may be useful for policymakers and managers of apparel buyer and supplier organisations to recognise critical issues involved in social initiative implementation and to help improve social sustainability practices of the apparel industry. Social implications By addressing the identified issues, stakeholders in the apparel industry can work to ensure improved social sustainability practices in apparel manufacturing factories. Originality/value The study contributes to the research on social sustainability practices of the apparel industry by identifying and addressing challenges faced by apparel supplier organisations in implementing social sustainability initiatives in apparel manufacturing factories.

scholarly journals The emergence of an accounting practice

2018 ◽  
Vol 31 (4) ◽  
pp. 1045-1066 ◽  
Author(s):  
Adriana Bruno ◽  
Irvine Lapsley
Keyword(s):  
Participant Observation ◽  
Accounting System ◽  
Conference Calls ◽  
Accrual Accounting ◽  
Accounting Systems ◽  
Content Type ◽  
Accounting Practice ◽  
Government Initiative

Purpose The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the process of implementation. Design/methodology/approach This paper’s focus on a government initiative with multiple actors present in the laboratory. Specifically, this study offers a close examination of the day-to-day activities of a laboratory case study; it focuses on participant observation in video conference calls. The discussions held by the project teams are analyzed to extend our inquiry into the most intimate aspects of fact construction (Latour and Woolgar, 1979). These excerpts illustrate the processes of accrual accounting construction and open up the possibility of studying the emergence of accrual accounting through the lens of an action net. Findings The evidence collected reveals the absence of a well-defined template for implementing accrual accounting in government. These results reveal an elaborate process of improvisation and fabrication in the design of this accounting system and a fragile network in action. Originality/value Prior research on accrual accounting in government focuses on the examination of existing accrual accounting systems with somewhat puzzling results on lack of use. In this study, the perspective has been shifted from focusing on accrual accounting as self-evident (Lapsley et al., 2009) to examine its construction. This paper examines this tension between the apparent certainties as espoused by practitioners and the problematic nature of accrual accounting in government. It extends our knowledge of “black box accrual accounting,” and shows that it is a fluid object with significant discretion in the determination of practice.

scholarly journals An Investigation on Accounting Information System, Zambia

2020 ◽  
Vol 8 (2) ◽  
pp. 13-20
Author(s):  
S Antony Sibi ◽  
S Antony Lucia Merin
Keyword(s):  
Private Education ◽  
Private School ◽  
Primary Data ◽  
Accounting System ◽  
Private Institutions ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Financial Transactions ◽  
Structured Questionnaire

This study and research are to know how accounting is done in a private school, the type of accounting system being used, and its effectiveness, accounts being the recording of financial transactions is necessary to be handled well. The goal of this study is to understand how the private education sector organizes a set of manual and computerized accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret and present accurate and timely financial data used. This case study gives detail on the computer and manual accounting systems and the perception of accountants on the accounting system used in private institutions. This research study highlights how private education institutions keep systematic records of financial transactions to find out the type of payment system is used, how the school protects its business if its insured, how it utilizes the operational profits, and how effective is the accounting system. This will be analyzed by a structured questionnaire that will comprise closed-ended and open-ended questions to collect the primary data from the respondents who are residing in Lusaka.

scholarly journals The role of identity and image in shaping management accounting change

2016 ◽  
Vol 29 (6) ◽  
pp. 1075-1099 ◽  
Author(s):  
Lynda C. Taylor ◽  
Robert W. Scapens
Keyword(s):  
Resistance To Change ◽  
Management Accounting ◽  
Processes Of Change ◽  
Accounting System ◽  
Accounting Systems ◽  
Content Type ◽  
Retail Company ◽  
Negative Identity

Purpose – The purpose of this paper is to analyse the implementation of a new accounting system in the accounting department of a large retail company. The paper seeks to understand and explain how management accounting change can be shaped by the identity and image of particular groups in an organisation. Design/methodology/approach – This paper reports the findings of a longitudinal explanatory case study. An institutional framework was initially used to inform the research, but was subsequently extended using the concepts of identity and image. Findings – By changing existing accounting systems, the accountants “inside” the accounting department sought to challenge their current “negative” identity and image. However, the case shows that the new accounting system was not well received by accountants “outside” the accounting department. The case illustrates that the differing identity and image of the two groups of accountants were crucial factors underlying the different perceptions of the accounting change. Originality/value – The conceptual framework developed in this paper highlights the role which identity and image can play in shaping processes of change, and it enriches the understanding of the reasons for change, stability and resistance to change.

Social sustainability assessment of groundwater resources: A case study of Hanoi, Vietnam

2018 ◽  
Vol 93 ◽  
pp. 1034-1042 ◽  
Author(s):  
Nuong Thi Bui ◽  
Akira Kawamura ◽  
Hideo Amaguchi ◽  
Duong Du Bui ◽  
Ngoc Tu Truong ◽  
...  
Keyword(s):  
Sustainability Assessment ◽  
Groundwater Resources ◽  
Social Sustainability

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

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