Moving toward a More Sustainable: CSR Development in Thailand

Petcharat, Neungruthai

doi:10.21102/graf.2014.09.52.02

Cited by 2 publications

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“…Management accountant's roles drives as a collaborator with a company in capturing, identifying, and measuring environmental data based on environmental management accounting concepts/practices. This would assist a company to move toward corporate sustainability as a business goal (Neungruthai Petcharat, 2012). They also fulfil their traditional role in identifying and measuring all sources of expenditures paid for environmental improvement (Collins, Lawrence, Roper, & Haar, 2011).…”

Section: Literature Review 21 Management Accountant's Roles In Sustamentioning

confidence: 99%

Management Accountants’ Role in Moving Towards a Corporate Sustainability in Thailand

Srinammuang¹,

Petcharat²

2018

IJoBM

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This study examines (1) management accountants' roles in driving sustainable success to create a corporate sustainability, (2) environmental information in annual reports based on the indicators of the Global Reporting Initiatives (GRI), and (3) environmental information in the reports and the information identified by the environmental management accounting (EMA) practices. Management accountants drive as a collaborator with a company to provide environmental information incorporating in the reports for investment decisions. A set of survey is created to conduct environmental performance indicators in annual reports of 2011 and 2012 of two-hundred listed companies in Thailand. Regression analysis is considered appropriate for this study to analyse the relationship among variables. The results reveal that environmental information incorporated in annual reports is positively relevant to the indicators of the GRI guidelines. Environmental information in the reports is also significantly related to the data identified based on the EMA practices. Although management accountants are not fully involved in capturing data, they are intending to play an important role in creating sustainable value towards a corporate sustainability. Thus, management accountant's roles in driving as a collaborator with a company are related to creating a corporate sustainability from promoting environmental sustainability significantly.

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Section: Literature Review 21 Management Accountant's Roles In Sustamentioning

confidence: 99%

Management Accountants’ Role in Moving Towards a Corporate Sustainability in Thailand

Srinammuang¹,

Petcharat²

2018

IJoBM

Self Cite

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“…The triple bottom line is often referred to as the three p's; profit, planet and people. More recently, terms such as "sustainability management accounting system", "environmental management accounting", "social management accounting" have developed as measures of a firm's impact on society beyond the financial statements (Petcharat, 2014). These terms, as used by organizations, are in their infancy and their definitions are not necessarily clear and agreed upon yet.…”

Section: Literature Reviewmentioning

confidence: 99%

Teaching Corporate Social Responsibility In An MBA Program

Tickell

Paz

Rahman

2017

JSM

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This paper discusses the topic of corporate social responsibility (CSR) and proposes that CSR should be taught in an MBA program and, more specifically, in a Managerial Accounting course of an MBA program. CSR aligns strongly with other managerial accounting topics typically taught in an MBA Program such as the balanced scorecard and triple-bottom line reporting. In putting forward this suggestion, this paper proposes a definition of CSR, reviews recent literature relating to CSR, and provides several strategies for teaching and assessing students’ understanding and appreciation of CSR. In the results section of the paper, a content analysis of student essays provides an insight into how students view CSR. The paper concludes with an overview of what is attainable by teaching CSR in a Managerial Accounting MBA course.

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Moving toward a More Sustainable: CSR Development in Thailand

Cited by 2 publications

References 0 publications

Management Accountants’ Role in Moving Towards a Corporate Sustainability in Thailand

Management Accountants’ Role in Moving Towards a Corporate Sustainability in Thailand

Teaching Corporate Social Responsibility In An MBA Program

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