What is measured counts: harmonized corporate reporting and sustainable economic development

Saravanamuthu, Kala

doi:10.1016/s1045-2354(03)00063-7

Cited by 78 publications

(43 citation statements)

References 8 publications

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“…US Treasury Department officials argued that accounting harmonisation would increase global financial integration and extend Northern capital markets to DCs. Critics argue that this 'financialises' the world economy in the image of Anglo-American, financeled capitalism, and that such policies are inappropriate for a 'socially responsible' institution like the WB (Saravanamuthu, 2004), although Annisette (2004) claimed that was a naive interpretation, for it neglects the financial and institutional pressures driving the WB's pursuit of private international capital.…”

Section: International Accounting Standards Transnational Institutiomentioning

confidence: 99%

“…Accounting has contributed to a discourse of 'economic necessity' and 'there is no alternative' disseminated by the WB (Saravanamuthu, 2004) proved alien to the communal indigenous culture. A WB education project in Latin America to implant accounting governance practices and discourses met slippage, accommodation and resistance (Neu et al, 2008).…”

Section: Government Accounting and The Resurrection Of The Statementioning

confidence: 99%

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Globalisation, accounting and developing countries

Hopper

Lassou

Soobaroyen

2017

Critical Perspectives on Accounting

221

357

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Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good-governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development.

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Section: International Accounting Standards Transnational Institutiomentioning

confidence: 99%

Section: Government Accounting and The Resurrection Of The Statementioning

confidence: 99%

Globalisation, accounting and developing countries

Hopper

Lassou

Soobaroyen

2017

Critical Perspectives on Accounting

221

357

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“…On one hand, some researchers adopting a narrow perspective perceive CG to represent a mechanism for the protection of owners / shareholders' interests. This narrow definition emphasises the return on investment to parties providing financial resources, owners and shareholders in particular (Shleifer & Vishny, 1997), and the socio-environmental aspects are largely neglected (Saravanamuthu, 2004). On the other hand, the proponents of the broader perspective focus on various stakeholder groups which provide resources essential for the company's survival, competitiveness and success (MacMillan, Money, Downing, & Hillenbrand, 2004).…”

Section: Corporate Governancementioning

confidence: 99%

Integrating Corporate Social Responsibility (CSR) into Corporate Governance Structure: The Effect of Board Diversity and Roles-A Case Study of Saudi Arabia

Alshareef¹,

Sandhu²

2015

IJBM

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Research Purpose: the purpose of this paper is to determine the board diversity characteristics that affects on board roles in order to improve the integration of Corporate Social Responsibility (CSR) into Corporate Governance (CG) structure. This objective has been achieved by reviewing (CG) and (CSR) literature, and surveying various deliberations on offer at the first; second, by examining how the board diversity characteristics effect on their roles towards the adoption of CSR within case study context of two companies operating in Saudi Arabia. A qualitative case study was adopted by conducting in-depth interviews with participants at various levels of board and management in the two Saudi companies. The findings suggested that board diversity characteristics are an essential to improve the effectiveness of board roles (monitoring, services and strategic) towards the integration of CSR in to governance structure. Based on the findings, three theoretical propositions have been developed to assist and direct further research on the topic. These findings are important and motivating; indicating that recent concern of reforming CG Codes in emerging countries is starting to be balanced by some notice/attention to CSR, with growing of board of directors' role in protecting stakeholders. This paper makes two important contributions. First, it contributes to our understanding of board diversity characteristics and roles that improve CG codes in the context of engaging with stakeholders. Second, the paper develop a number of theoretical propositions that can assist as the foundation for future research on this issue, particularly in emerging countries, given that the data and propositions are derived from emerging country settings. This study highlights the need for enhancing election criteria when it comes to appointing BODs, especially in the case of an organisational shift towards a socially responsible business. The implications for policy makers can be found in the need for regulatory and judicial systems' capacity improvements to enhance institutional pressures to increase CSR adoption rate via coercive and normative methods.

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“…And when corporations intend to increase their capacity to compete, considering the impact of their operations on economic, environmental, and social structures is inevitable, especially in the case of behaving in a socially responsible manner is encouraged by their stakeholders (Dahlsrud, 2008;Saravanamuthu, 2004). However, which concept refers to act in a socially responsible manner and what are the acceptable social behaviors are still confusing (Dahlsrud, 2008;Keeler, 2002;Valor, 2005).…”

Section: Corporate Responsibilitymentioning

confidence: 99%

How UN Global Compact Can Contribute Corporate Accountability and Sustainability?

Çalışkan¹

2015

The UN Global Compact: Fair Competition and Environmental and Labour Justice in International Markets

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.

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What is measured counts: harmonized corporate reporting and sustainable economic development

Cited by 78 publications

References 8 publications

Globalisation, accounting and developing countries

Globalisation, accounting and developing countries

Integrating Corporate Social Responsibility (CSR) into Corporate Governance Structure: The Effect of Board Diversity and Roles-A Case Study of Saudi Arabia

How UN Global Compact Can Contribute Corporate Accountability and Sustainability?

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