Introduction. Nowadays participants in the business and social life face challenges context of sustainability responsibility. The only way to successfully overcome them is by all working together one direction at levels fields. All efforts harmoniously achieve goals sustainable development various communities planet are extremely relevant today will continue future. Higher accounting economic e...

Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the cont...

Despite the worldwide popularity and rapid proliferation of social networking sites (SNS), e.g., Facebook, our understanding about what drive people to SNS and how they use them remains limited. This study aims at establishing a theoretical framework guiding the research on SNS usage. Built upon the Theory of Acceptance and Use of Technology (UTAUT), the framework makes following major extensio...

Glossary Accounting prices Accounting or shadow prices are measures of the social opportunity cost of resource use. The accounting price of a resource is the increase in social wellbeing that would be enjoyed if a unit more of the resource was made available at no cost. Ecological functions The combinations of ecosystem component and ecosystem processes that enable ecosystems to support primary...

In an environment marked by growing claims regarding corporate social responsibility (CSR), debates on governance show the need for taking into account all the legitimate involved parties of the company within the framework of the legal or voluntary financial communication (Dowling and Pfeffer, 1975; Lind B lom, 1994; Gray et al.., 1995). If the accounting regulation, the laws and the rules in ...

BACKGROUND Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in a...

Background: The issue of professional socialization is very important in accounting. Failure to transfer professional values to accounting students may harm both the profession and its students. Individuals must adapt to all the values and norms of their chosen profession. Studying different aspects of professional socialization and the factors that affect it can provide a basis for improving t...

This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in...

The article examines one of the most intriguing issues related to the public sector reforms; the changing accountability systems. The debate about the relevance of accounting-based reform in the caring professions is not new, but little research has been conduct in the field of social work. Accounting, in such endeavour, risks to be often, and erroneously, equated to accountability and control....