Showing papers by "Roger Burritt published in 2010"
TL;DR: In this article, the authors discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and assess of the future sustainability accounting and reporting, and conclude that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainable accounting.
Abstract: Purpose – The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting.Design/methodology/approach – The paper is a review of recent literature in sustainability accounting.Findings – Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making.Originality/value – The paper is a systematic review of recent research developments in sustainability accounting.
533 citations
TL;DR: A review of the literature on sustainability accounting from an information management perspective and different interpretations of sustainability accounting is presented in this article. But the focus of this paper is on the relationship between accounting and sustainability and the role of accounting for sustainability.
371 citations
TL;DR: In this paper, a content analysis approach has been applied to disclosures of the 25 Australian oil and gas companies included in the Australian Stock Exchange 300 index in 2006 and the conclusions are that there is relatively poor disclosure, and the majority of environmental disclosures are declarative and positive.
Abstract: The objective of this paper is to examine social and environmental disclosures against general and industry benchmarks for the quantity and quality of social and environmental reporting practice. To achieve this, a content analysis approach has been applied to disclosures of the 25 Australian oil and gas companies included in the Australian Stock Exchange 300 index in 2006. The conclusions are that there is relatively poor disclosure, and the majority of environmental disclosures are declarative and positive. Oil and gas companies sampled fail to provide detailed information about, for example, the quantification of targets and outputs, actual achievements and the level of participation by employees. However, consistent with previous studies, the companies perform relatively well in reporting human resources information. Implications of these findings and potential for future research are highlighted. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.
68 citations
15 May 2010
TL;DR: The Institute of Chartered Accountants in Australia (ICA) as discussed by the authors has collaborated with the Centre for Accounting, Governance and Sustainability (CAGS) in the School of Commerce at the University of South Australia, to produce this publication.
Abstract: The Institute of Chartered Accountants in Australia has collaborated with the Centre for Accounting, Governance and Sustainability (CAGS) in the School of Commerce at the University of South Australia, to produce this publication. Each chapter examines key challenges facing the profession, including: - Staff shortages combined with the pressures of an ageing academic population - The changing skill-sets of accounting and the misalignment with employer expectations - The large classes in university business faculties now leading to undesirable, sub-optimal teaching and learning outcomes - The impact of alternative pathways to professional programs via private providers and vocational studies. The forum on The Future of Academic Accounting in Australia organised in the Division of Business, the University of South Australia through its Centre for Accounting, Governance and Sustainability and the Institute of Chartered Accountants in Australia is both timely and relevant given the global, regional and local issues confronting the profession. Accountants are often portrayed as people who look in the rear view mirror to tell businesses, governments and non-government organisations where they have been. They are also associated with some of the difficulties facing the global economy caused by the recent financial crisis. Yet accountants come in different shapes and sizes and work in many contexts. New strands of professional expertise are always emerging. By way of example, management accountants look to the future as they provide information about decisions and problems that may affect the future of businesses; sustainability accountants focus on policies and information that impact on the sustainable development of business, regions and the world; financial accounting continuously looks to improve transparency, which forms the core of democratic political and legal systems. Internationalisation of the supply of accounting students and demand for accounting services further stimulates the need for a forward looking and adaptive profession in the face of change.
45 citations
01 Jan 2010
TL;DR: The Institute of Chartered Accountants in Australia (the Institute) recognises the important role of accounting education and the potential cost to the accounting profession and the wider community if accounting academics remain unheard.
Abstract: The higher education sector sets the foundation for a quality-driven accounting profession and is the cornerstone of future economic prosperity in Australia. However, with the present government setting ambitious degree qualification targets to be achieved by 2025, there are a number of important challenges for the higher education sector; and more specifically for accounting education. These include first, the low level of Commonwealth funding, per student place, for accounting and business students. This has placed pressure on universities to maximise international full-fee-paying business students. Second, the large classes in university business faculties with the highest student to staff ratios can result in undesirable, sub-optimal teaching and learning outcomes. Third, a key challenge is the ageing academic population. It is currently difficult for universities to fill vacancies in accounting and finance. There are many reasons including: low salary levels; large classes; heavy teaching and preparation loads; increased level of administration; limited time and support for research; and a career structure. These factors are all disincentives for individuals, who may otherwise have become accounting academics. The Institute of Chartered Accountants in Australia (the Institute) recognises the important role of accounting education and the potential cost to the accounting profession and the wider community – if accounting academics remain unheard. With this acknowledgement, I was proud to support the successful accounting education forum that was organised by The Centre for Accounting, Governance and Sustainability (CAGS), a research centre at the School of Commerce, University of South Australia and the Institute forum held on 4 February 2010. The purpose of this forum was to investigate contemporary challenges relating to accounting education, academia and the accounting profession in Australia. This current book will contribute to an ongoing dialogue between academics, the profession and public policy makers concerning the key challenges facing Australian accounting education in 2010 and the future. As part of the Institute's strategic objective, we will be investing in an accounting education strategy that will include support for academics in terms of research funding, participation in wider community debates and representation at the highest levels of government. The Institute has always held strong links with the academic community, embodied in our presence and ongoing sponsorship of the Accounting and Finance Association of Australia and New Zealand and we look forward to continued dialogue and debate in the near future. I commend the book's contributors for the detailed discussions on various aspects of Australian …
21 citations
01 Jan 2010
TL;DR: In this paper, the authors explored the notion of carbon management accounting the tools, structures and procedures for managing carbon related information related to corporate activities, and the results of interviews with managers in leading German companies about their carbon accounting practices discussed.
Abstract: Corporate activities can only be adjusted and new products and services to fight climate change and other climate impacts of the company be developed successfully if managers have relevant information about carbon dioxide (CO2) and other greenhouse gases. This paper explores the notion of carbon management accounting the tools, structures and procedures for managing carbon related information related to corporate activities. To help investigate practice a framework for carbon management accounting is proposed, and the results of interviews with managers in leading German companies about their carbon accounting practices discussed. Forty interviews were conducted in ten listed German companies which have independently received acknowledgement of their good sustainability reporting and sound sustainability performance. With their leading sustainability practices, these companies can also be expected to be leaders in the awareness, collection, measurement, reporting, assurance and use of carbon based information. The results from these exploratory case studies show that even in this selected group of leading German companies, management activities vary considerably in terms of tracking, data keeping and communication as well as volume, location, and organisation of carbon related information flows. The paper draws on the proposed carbon management accounting framework to support both researchers and practitioners in developing information management systems to meet the needs of corporate carbon management.
16 citations
01 Jan 2010
TL;DR: In this paper, the authors explored the notion of carbon management accounting the tools, structures and procedures for managing carbon related information related to corporate activities, and the results of interviews with managers in leading German companies about their carbon accounting practices discussed.
Abstract: Corporate activities can only be adjusted and new products and services to fight climate change and other climate impacts of the company be developed successfully if managers have relevant information about carbon dioxide (CO2) and other greenhouse gases. This paper explores the notion of carbon management accounting the tools, structures and procedures for managing carbon related information related to corporate activities. To help investigate practice a framework for carbon management accounting is proposed, and the results of interviews with managers in leading German companies about their carbon accounting practices discussed. Forty interviews were conducted in ten listed German companies which have independently received acknowledgement of their good sustainability reporting and sound sustainability performance. With their leading sustainability practices, these companies can also be expected to be leaders in the awareness, collection, measurement, reporting, assurance and use of carbon based information. The results from these exploratory case studies show that even in this selected group of leading German companies, management activities vary considerably in terms of tracking, data keeping and communication as well as volume, location, and organisation of carbon related information flows. The paper draws on the proposed carbon management accounting framework to support both researchers and practitioners in developing information management systems to meet the needs of corporate carbon management.
11 citations
01 Apr 2010
TL;DR: In this article, a range of considerations that promote intellectual capacity building in accounting are outlined and the main problems associated with development are also outlined, including the promotion of and barriers to developing the intellectual capital of academics in triple bottom line accounting.
Abstract: Consideration is given to the promotion of and barriers to developing the intellectual capital of academics in triple bottom line accounting for countries in South East Asia. A range of considerations that promote intellectual capacity building in accounting are outlined. The main problems associated with development are also outlined.
Le but de cet article est d’analyser le pour et le contre de la formation des universitaires en comptabilite, tout en adoptant une vision de responsabilite sociale (ou de Triple Resultat) dans les pays du sud est asiatique. L’auteur discute des moyens necessaires pour promouvoir le developpement de competences en comptabilite. Il offre aussi une elaboration des problemes principaux associes au developpement.