Accounting and Control for Sustainability (Studies in Managerial and Financial Accounting) (Studies in Managerial and Financial Accounting, 26)

The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains. This book aims to interest researchers and practitioners in accounting, managerial control, auditing, CSR/sustainability... Sustainability Performance Measurement And Communication Play A Central Role In Supporting The Implementation Of The Sustainability Strategy, Embedding Sustainability Into Day-to-day Operations And Decision Making, And Developing Relationships With Stakeholders Based On Trust, Transparency, And Legitimacy. The Purpose Of This Book Is To Explore New Challenges And New Prospects For Sustainability Accounting Research And To Discuss Future Directions Of Research. It Considers A Large Spectrum Of Different Theoretical Lenses And Research Methods, And Explores Various Types Of Organizational Settings And Practices In Different Countries. This Book Brings Together Articles That Consider The Main Areas Of Accounting: Financial Accounting, Auditing And Managerial Accounting, In Order To Critically Review And Advance Theorizations And Methodological Applications To The Study Of All Main Accounting Fields In A Sustainability Context. It Aims To Interest A Quite Large Number Of Active Researchers, Professors And Practitioners (cpas And Cmas, Managers And Executives, But Also Consultants), Both From The Accounting Field, And From The Sustainability And Csr Domains. --amazon.com. Machine Generated Contents Note: Corporate Social Responsibility Determinants: The Relation With Csr Disclosure -- Determinants Of Corporate Social Disclosure Through A Multi-perspective Approach: Evidences From The Target Companies Of Socially Responsible Funds / Lucrezia Songini / Anna Pistoni -- How Smes Disclose Their Sustainability Performance. Which Variables Influence The Choice Of Reporting Guidelines? / Francesco Gangi / Carmen Trotta -- Water Management And Accounting: Remarks And New Insights From An Accountability Perspective / Maurizio Cisi / Laura Corazza / Simone Domenico Scagnelli -- A Review Of The Empirical Research In Management Control, Strategy And Sustainability / Silvana Signori / Gerald Avondo Bodino -- Environmental Management Accounting Systems: A Review Of The Evidence And Propositions For Future Research / Nathalie Crutzen / Christian Herzig -- The Use Of Causal Mapping In The Design Of Sustainability Performance Measurement Systems: Evidence From Novo Nordisk / Daniel Oyon / Michael Burkert / Giovanni Battista Derchi. Edited By Lucrezia Songini, Anna Pistoni, Christian Herzig. Includes Bibliographical References. Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust transparency, and legitimacy. So far, research has generated a sizeable body of insights into sustainability reporting and disclosure practices, but, even though the debate on such issues is quite lively, some relevant aspects have not yet been enough dealt with, such as: the determinants of CSR and sustainability disclos