The Implementation of Sustainability Reporting in SGR Group

2013 ◽  
Vol 4 (2) ◽  
pp. 48-72 ◽  
Author(s):  
Maria-Gabriella Baldarelli ◽  
Mara Del Baldo
Keyword(s):  
Corporate Culture ◽  
Sustainability Reporting ◽  
Research Process ◽  
Inductive Method ◽  
Order Structure ◽  
Research Approach ◽  
Accounting System ◽  
Utility Company ◽  
Civil Economy ◽  
A Company

The implementation of sustainability reporting entails contradictory elements that can involve greenwashing or corporate governance procedures modifications, as well as the mission and accounting system of a company. Based on the premise in this paper, the authors show the end of a first step of research process and answer the question: How does the introduction of a Sustainability Report (SR) transform mission, governance and accountability of enterprises? Attention is focused on the implications of the process of social and sustainable accountability with respect to the values order, structure and tools of governance, and those used to account for and hold the stakeholders accountable for the results, modality, and objectives which characterize the accountability of corporate activity. The deductive research approach is based on an analysis of the literature regarding sustainability development and sustainability reporting. The inductive method is based on the analysis of a research case related to an Italian multi-utility company: SGR Group. The analysis carried out focused on features of the sustainability process started by the company and interpreted it as the challenge launched by the Group to contribute to create, through its own activities, a civil economy which is typical of the corporate culture of responsibility and sustainable market economy built on the civil corporation.

scholarly journals Amoeba Management System Transformation in the Light of Organisational Change Literature

2017 ◽  
Vol 8 (1) ◽  
pp. 16-23 ◽  
Author(s):  
Wieslaw Urban
Keyword(s):  
Management System ◽  
Organisational Change ◽  
Organisational Culture ◽  
Future Research ◽  
Research Approach ◽  
Accounting System ◽  
Organisational Structure ◽  
System Transformation ◽  
A Company ◽  
Conceptual Research

AbstractThe object of this study is the system of amoebas founded originally in Japanese Kyocera. The study aims to identify milestones of the transformation in a company organisational system to the Amoeba Management System (AMS). The study takes a conceptual research approach. It starts from the analysis of available sources on the AMS, identifies the most challenging points of this system, and afterwards, based on organisational change literature, formulates the main steps of transformation towards AMS. The following milestones of AMS implementation emerge from organisational change theories: (1) the preparation for AMS, (2) the change of organisational structure, (3) the design and introduction of a new accounting system, (4) the introduction of inner prices between amoebas, and (5) the transformation of the organisational culture. At the end of the study, the most important issues for future research are listed.

scholarly journals Komunikasi dalam Transformasi Budaya Perusahaan

2013 ◽  
Vol 16 (1) ◽  
pp. 1-12
Author(s):  
Susie Perbawasari ◽  
Yanti Setianti
Keyword(s):  
Qualitative Research ◽  
Corporate Culture ◽  
Role Models ◽  
Research Approach ◽  
Value System ◽  
Educational Levels ◽  
Foreign Companies ◽  
Global Player ◽  
Work Ethos ◽  
A Company

PT Dahana (Persero) which was originally a monopoly company has been changed into a company that has competitors not only from within the country but also from foreign companies, therefore it takes effort to transform corporate culture so that employee can adjust their behavior with the company's vision to be a global player. The objective of this study is to investigate the comprehension of PT. Dahana’s employees about the recent and the previous corporate cultures within the organization. This study used qualitative research approach with constructivist paradigm, and the type chosen was case studies. According to the study, it was revealed that the old values in the previous corporate culture were understood by the employees as culture with kinship, strict leadership, relaxed work ethos, bureaucratic, less-competitiveness, less client-orientation, and not based on competencies. Meanwhile, the new values in the recent culture were comprehend as culture with high discipline value, system of rewards and punishments, efficiency, based on competency, prioritizing educational levels, but without adequate role models.

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

PENGARUH MANAJEMEN ASET DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus pada PT. Tambang Batubara Bukit Asam Tbk. dan PT. United Tractors Tbk.)

2019 ◽  
Vol 7 (02) ◽  
pp. 79
Author(s):  
Syarief Gerald Prasetya
Keyword(s):  
Asset Management ◽  
Research Process ◽  
Positive Development ◽  
Company Value ◽  
A Company ◽  
Assets Management

 Company's goal is to maximize the value of the company. Value of the company is very important for the company because the company maximize the value it will maximize the welfare of shareholders. Efforts that can be done to maximize the value of the company in one of the company through asset management. Asset management companies is an activity which is very important because the management is based on the size of the success of the company during a certain period can be known. Asset management is a potential that is owned by organizations or individuals to achieve the vision, mission and goals, or particular. However, in maximizing the value of a company diisyaratkan a growth company that is a positive development of the company that occurred in a period of timeThe aim of this research is to analyse relevantly of assets management and growth of company, is have influence and relation, or not with value of company. If in research process found by inexistence of relation and influence from assets management and growth of company, so will searching that problem and searching the othe factors perhaps existence relation and influence to value of companiesThe research shows that in PT. Tambang Batubara Bukit Asam Tbk, influential assets management according to significant towards value of companies, that is with level significant as big as 0,012. While in PT. United Tractors Tbk, assets management not influential according to significant towards value of companies, that is with level significant as big as 0,576. In PT. Tambang Batubara Bukit Asam Tbk, influential growth of company according to significant towards value of companies, that is with level significant as big as 0,015. While in PT. United Tractors Tbk, growt of company not influential according to significant towards value of companies, that is with level significant as big as 0,870Result of evaluation in this research is that value of companies do not only be influenced by factor of assets management and growth of company, but there is other factor which can influence such as profitability factor and and efficiency costKey word: management assets, growth of company, value of company

Managing an Enterprise and Ethical Dilemmas in Accountancy

2014 ◽  
Vol 9 (2) ◽  
pp. 141-151
Author(s):  
Jolanta Wiśniewska
Keyword(s):  
High Risk ◽  
Ethical Dilemmas ◽  
Business Management ◽  
Relevant Information ◽  
Necessary Condition ◽  
Accounting System ◽  
Quality Of Information ◽  
Economic Entity ◽  
A Company

The purpose of this article is to present the correlation between management of an economic entity and the development of ethical accounting dilemmas in the era of high-risk business. In the globalisation era and recurring economic crises, realisation of the objectives of a company takes place under high risk conditions. It is therefore necessary to use a proper management system. The necessary condition for making all decisions is to have relevant information. The value and relevance of these decisions depend on the quality of information which they have been based on. Lack of ethics in accounting has a direct impact on the company's management, which is based on information generated by the accounting system of the company. Ethical dilemmas arising in accounting are also ethical dilemmas arising in the process of business management. 

scholarly journals Assistive tools for disability arts: collaborative experiences in working with disabled artists and stakeholders

2016 ◽  
Vol 10 (2) ◽  
pp. 121-129 ◽  
Author(s):  
Chris Creed
Keyword(s):  
Special Needs ◽  
Research Impact ◽  
Research Process ◽  
Research Approach ◽  
Visual Artists ◽  
Content Type ◽  
British Council ◽  
Artistic Work ◽  
Conducting Research ◽  
The Impact

Purpose – The purpose of this paper is to provide a review of the experiences in working collaboratively with physically impaired visual artists and other stakeholders (e.g. disability arts organisations, charities, personal assistants, special needs colleges, assistive technologists, etc.) to explore the potential of digital assistive tools to support and transform practice. Design/methodology/approach – The authors strategically identified key organisations as project partners including Disability Arts Shropshire, Arts Council England, the British Council, SCOPE, and National Star College (a large special needs college). This multi-disciplinary team worked together to develop relationships with disabled artists and to collaboratively influence the research focus around investigating the current practice of physically impaired artists and the impact of digital technologies on artistic work. Findings – The collaborations with disabled artists and stakeholders throughout the research process have enriched the project, broadened and deepened research impact, and enabled a firsthand understanding of the issues around using assistive technology for artistic work. Artists and stakeholders have become pro-active collaborators and advocates for the project as opposed to being used only for evaluation purposes. A flexible research approach was crucial in helping to facilitate research studies and enhance impact of the work. Originality/value – This paper is the first to discuss experiences in working with physically impaired visual artists – including the benefits of a collaborative approach and the considerations that must be made when conducting research in this area. The observations are also relevant to researchers working with disabled participants in other fields.

scholarly journals ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wulan Mogontha ◽  
Grace B. Nangoi ◽  
Natalia Gerungai
Keyword(s):  
Decision Making ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Human Behavior ◽  
Accounting System ◽  
Behavioral Accounting ◽  
Trading Company ◽  
Behavioral Aspect ◽  
The Future ◽  
A Company

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.

scholarly journals Determining the embeddedness of sustainability claims in strategising: A comparative study of the ALSI 40 companies

2012 ◽  
Vol 12 (1) ◽  
Author(s):  
M. Pretorius ◽  
C. Le Roux
Keyword(s):  
Ad Hoc ◽  
Comprehensive Evaluation ◽  
Evaluation Process ◽  
Sustainability Reporting ◽  
Measurement Tool ◽  
Point Scale ◽  
Strategy Formulation ◽  
Specific Element ◽  
Compliance Requirements ◽  
A Company

Purpose: To determine the level of sustainability embeddedness in strategising by investigating the public and external communication of companies. Problem investigated: The extent to which sustainability is embedded in the elements of strategy formulation and implementation (and not merely surface-level statements and claims) Design: The researchers designed a measurement tool and scale, the Strategising for Sustainability Index (SSI), based on researched elements of strategising and recent literature on the topic of sustainability and strategy integration. Merit for strategising for sustainability was given to a company on the basis of its fulfilling the relevant criteria. The JSE Top 40 listed companies on the All Share Index as of March 2011 were selected as a purposive sample. Each company's data and each element of the scorecard were judged on a Likert-type five-point scale, with higher scores indicating higher levels of embeddedness in the strategy. A comprehensive evaluation sheet was used to judge the presented data individually and independently for each element of the scorecard instrument. Findings: Ten elements were found relevant and represented: compliance (2 elements); strategy formulation (4 elements); and strategy implementation (4 elements). The findings show wide variation in overall scores. Almost all companies satisfied the compliance requirements but variations were observed in both formulation and implementation embeddedness. The SSI tool has discrimination value despite a relatively complex judging process. The proposed SSI measurement challenges other determinants of sustainability performance, as it incorporates embeddedness of sustainability in strategising. Knowing the level of this could guide management towards directing resources away from 'over-invested' strengths related to sustainability. Considering the scores for the different elements of the instrument would help to prioritise the 'sustainability spend'. Furthermore, the SSI tool directs attention to how sustainability is incorporated in the strategising process. Originality and Value : The measure of the level of embeddedness of sustainability in strategising has not been done before. This study addresses the possible 'window-dressing' claims surrounding sustainability and highlights those companies who have successfully demonstrated that sustainability is not just for reputation purposes and is, in fact, part of their operating as a listed company. Conclusion : Firstly, it was possible to use the SSI framework and the evaluation process and apply it to the sustainability reporting and claims for each firm. Secondly, each element could be judged on the unique scale for the specific element. The SSI measurement tool can be used to describe the level of strategising embeddedness. The SSI tool's framework is based on input of literature and on the foundation of strategic principles. The 5-point scale on the SSI tool serves to describe the achievement of a company for each element. The sustainability claims of these companies varied in embeddedness in the process of strategising. The score is lower for the formulation elements, raising the question of whether some projects are possibly implemented ad hoc to score points, without being necessarily formulated as part of strategy

scholarly journals Accountability on Sustainability in Central and Eastern Europe: An Empirical Assessment of Sustainability-Related Assurance

2021 ◽  
Vol 24 (3) ◽  
pp. 27-52
Author(s):  
Oleh Pasko ◽  
Inna Balla ◽  
Inna Levytska ◽  
Nataliia Semenyshena
Keyword(s):  
Eastern Europe ◽  
Multinational Enterprises ◽  
Central And Eastern Europe ◽  
Sustainability Reporting ◽  
Provider Type ◽  
Accountability Standards ◽  
Coding Rules ◽  
A Company ◽  
Big Four

The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements companies from nine countries was conducted. The results imply differences in the content of reports, processes, and implementation of the standards. Exclusively large and multinational enterprises from the energy sectors domiciled in Poland and Hungary are a typical portrait of a company from the study’s sample, striving to issue and assure sustainability reporting. Of the nine countries represented in the study, sustainability assurance statements of companies from Poland, Hungary, and Romania tend to excel in terms of quality. The vast majority of assurance providers belong to the Big Four, who use ISAE3000 as opposed to AA1100AS. Yet, irrespective of the assurance provider type, stakeholders are neglected. It is argued that just transferring the experience of financial auditing to the field of sustainability, which, by and large, has taken place, is not an option. Authors state that following this route, we are heading in the wrong direction, and in technical terms, the wider proliferation of AA1100AS and its principles, with greater emphasis on reasonable assurance as opposed to the limited and enhanced role of stakeholders, are vital to get back on track. The paper contributes to the emerging literature on accountability standards and stresses the need to enhance sustainability-related assurance.

scholarly journals A Constructivist Approach to Visualise Organisational Agility

2021 ◽  
Vol 5 (2) ◽  
pp. 96-106
Author(s):  
Henning Bundtzen ◽  
Mark Heckmann ◽  
Gerriet Hinrichs
Keyword(s):  
Corporate Culture ◽  
Research Question ◽  
Repertory Grid ◽  
Procrustes Analysis ◽  
Assessment Criteria ◽  
Research Approach ◽  
Personal Construct ◽  
Personal Construct Psychology ◽  
Organisational Agility ◽  
Construct Psychology

The research question we would like to answer with this article is if agile related constructs or personal assessment criteria can be elicited from a personal construct system of employees and leaders by carrying out a repertory grid study in an organisation. The methodology of personal construct psychology was chosen to get an unbiased view of the corporate culture. In a plannable world an organisational structure with a hierarchy of executives and managers following a vertical top-down approach makes sense. A world that is volatile, uncertain, complex, and ambiguous (VUCA) requires a different model to organisational design. Horizontal integration that fosters involvement and empowerment has proven to be an agile response to this new environment. Consequently, agile management methods are a key instrument for an organisation to prepare for future challenges in a competitive industry. But how can an organisation assess its own agile status quo? This research uses personal construct psychology (PCP) to visualize the agility status of an organisation. A range of recent empirical and practical research articles were studied to filter the most relevant practices and critical factors of organisational agility. The findings are compared to a data basis generated by 61 repertory grid interviews carried out in a SME to evaluate whether personal construct theory is a suitable approach to assess the agility status of an organisation. The findings are visualised with a repertory grid software using Generalised Procrustes Analysis (GPA). This methodology creates a 3D visualisation of the agile assessment criteria derived from the interviews. By comparing the spatial distances between construct clusters and elements the researcher and reader able to assess whether an organisation has incorporated agile practices and traits or can further advance to react more agile and flexible to external forces. Repertory grid structured interviews based on PCP generate simultaneously quantitative and qualitative results. As these are compared to the literature-based findings, it reflects a triangulation research approach.

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