No abstract

Purpose-To measure, classify and compare web site functions' development. Design/methodology/approach-The objectives were achieved by developing a methodology to measure, classify and compare web site functions development. The measurement was based on the presence (or absence) of 91 web site components. The classification was achieved using an applied correspondence analysis. The comparison was performed with respect to 4,485 company web sites from two provinces in Canada. A formal procedure involving 50 assistants was developed to collect data over 5,000 sites within a month period and a conceptual model was developed to interpret results. Findings-Findings show that web site functions development could be described on a three dimensional space, the three axes corresponding to directions of development. The development status of the whole sample appeared as a cone in which five classes (or categories) of web sites could be identified and described with respect to their development profile. The development of 18 web site functions was also benchmarked with respect to observations within a class and with respect to some other characteristics like the industrial sector and the province where the company was located. Research limitations/implications-Web site functions development was evaluated only with respect to components accessible to the general public. Development of intranet and extranet were not evaluated and hence taken into account for overall web sites development. Practical implications-This research project of web site functions development was part of a more comprehensive project aimed at evaluating and documenting the impact of using a web site on business processes. So, combining the results of the two projects, allowed the authors to advance suggestions of how web sites should be developed to generate value for companies. Originality/value-The approach to web site functions development evaluation is original. The methodology could be replicated anytime. The typology that emerged from the analysis is unique. Moreover, given the large sample of 4,485 web sites, results are statistically valid.

Purpose – The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies. Design/methodology/approach – A survey of accounting professionals in Canada (chief financial officers/finance directors) was conducted to ask them about their organization's CSR position, their openness to CSR, involvement in related activities, the codified knowledge they use and their organizational and professional commitment. Findings – The results show the dominance of normative commitment to the profession or organization and its relationship with professional CSR training. Professional CSR training and organizational and other CSR training activities are also related to the professional's openness to CSR. Research limitations/implications – The study's main limitation is the small number of participants. Future research is needed to investigate the conditions under which normative commitment is developed. Practical implications – The results make a practical contribution by suggesting that organizations seeking to involve accounting professionals in CSR activities might want to consider encouraging them to get CSR training using professional resources because of its link to both forms of normative commitment. Further, the findings indicate that the profession could integrate CSR issues more extensively in its accreditation process to enhance its role as a resource provider in the construction of accountants' CSR competencies. Originality/value – To the authors' knowledge, the study is the first one to investigate the relationship between organizational and professional commitment and accountants' construction of CSR competencies.

Purpose -This paper aims to analyze so-called sustainability, corporate social responsibility or citizenship reports, as artefacts of a compromise between an institutional entrepreneur (IE), the Global Reporting Initiative (GRI), and companies. Some companies take on this invitation but to which extent the information they produce as a result corresponds to the ideal promoted by the IE? Design/methodology/approach -A sample of ten reports from Canadian companies were analyzed using a combination of deductive and inductive coding techniques. The discourse and pictures were analyzed to identify whether they represent path creation (adherence to the sustainability ideal) or path dependence (the expression of traditional business interests and practices). Findings -The study findings show that companies adopt the sustainability reporting guideline and ideal promoted by IE, but only partially. Path dependence and path creation are in tension, a condition typical of innovative processes according to the actor network theory (ANT) framework. It suggests that the market for sustainability information is under construction. Originality/value -The value of the paper is that it examines voluntary disclosure of social and environmental performance by companies, using the notion of IE from the neo-institutionalist theory, as well as the innovation model from the ANT. The originality of the paper also lies in its methodology -particularly the use of a mixed method-including the composition of "poems" with "verses" extracted from the corporate reports.

Résumé Cet article présente le rôle du contrôleur dans le contexte nord-américain. Celui-ci est un membre de la fonction finance et il est responsable du contrôle dans l’organisation, en particulier des initiatives et pratiques qui y sont reliées incluant le budget. Il est aussi le plus souvent membre d’un ordre professionnel comptable. À l’instar des recherches qui ont montré la complexité du rôle du contrôleur de gestion, cette recherche s’attache à dépasser la dichotomie « compteur de haricots/partenaire d’affaires », aussi exprimée de manière plus subtile, avec « cohérence/pertinence », ou « approche technicienne/influence organisationnelle ». La principale contribution de cette recherche est de montrer que le contrôleur nord-américain est à la fois partenaire d’affaires et compteur de haricots , mais à des degrés divers, à partir de l’analyse des activités qu’il effectue concrètement. Cette contribution met en évidence quatre profils du contrôleur nord-américain en fonction des activités qu’il exerce : analyste, fiduciaire, hybride et transactionnel. Ces profils sont expliqués notamment par l’orientation de la tâche, l’expérience en vérification externe, le secteur d’activité et la structure de propriété de l’entreprise.