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https://hdl.handle.net/1959.11/15377
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DC Field | Value | Language |
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dc.contributor.author | Abou Taleb, Mona | en |
dc.contributor.author | Hovey, Martin | en |
local.source.editor | Editor(s): Ki-Hoon Lee and John Sands | en |
dc.date.accessioned | 2014-07-24T11:18:00Z | - |
dc.date.issued | 2013 | - |
dc.identifier.citation | Proceedings of the Environmental and Sustainability Accounting Network (EMAN) Global 2013 Conference, p. 45-54 | en |
dc.identifier.isbn | 9780987565204 | en |
dc.identifier.uri | https://hdl.handle.net/1959.11/15377 | - |
dc.description.abstract | Purpose- The main purpose is to introduce a conceptual model to monetise the measures reported in non-monetary units in companies' CSR reports about their social and environmental impacts. Design/methodology/approach- The research explains how the existing theories and accounting systems adopted by companies could be used to build a new Sustainable Financial Monetising Accounting System (SFMAS) that will be able to generate monetary measures for companies. Findings- The primary analysis phase indicates the ability of SFMAS to highlight the strong and weak points in Australian companies' accounting and reporting practice. Research limitations/implications- The paper calls for further studies in the area of business sustainability and going beyond the limitations of current accounting practice to build wider research directions that adopt the application of SFMAS more deeply. Practical implications- The model will be able to generate monetary measures from stakeholders perspective for the three dimensions of corporate sustainability through in existing accounting systems adopted by companies. These measures will be used to support both internal and external decision-makers. Originality/Value- This paper contributes to the ongoing effort of developing corporate sustainability accounting and introduces new a conceptual perspective of sustainability accounting and reporting for informing stakeholders internally and externally about companies' activities' impacts. | en |
dc.language | en | en |
dc.publisher | Griffith University, Griffith Business School | en |
dc.relation.ispartof | Proceedings of the Environmental and Sustainability Accounting Network (EMAN) Global 2013 Conference | en |
dc.title | How to Develop Corporate Sustainability Accounting: A Conceptual Design of Sustainable Financial Monetising Accounting System (SFMAS) | en |
dc.type | Conference Publication | en |
dc.relation.conference | EMAN 2013: 7th Environmental and Sustainability Accounting Network Global Conference | en |
dc.subject.keywords | Accounting Theory and Standards | en |
dc.subject.keywords | Sustainability Accounting and Reporting | en |
dc.subject.keywords | Management Accounting | en |
local.contributor.firstname | Mona | en |
local.contributor.firstname | Martin | en |
local.subject.for2008 | 150101 Accounting Theory and Standards | en |
local.subject.for2008 | 150106 Sustainability Accounting and Reporting | en |
local.subject.for2008 | 150105 Management Accounting | en |
local.subject.seo2008 | 909899 Environmentally Sustainable Commercial Services and Tourism not elsewhere classified | en |
local.subject.seo2008 | 910204 Industry Costs and Structure | en |
local.subject.seo2008 | 869899 Environmentally Sustainable Manufacturing not elsewhere classified | en |
local.profile.school | UNE Business School | en |
local.profile.school | UNE Business School | en |
local.profile.email | mabouta2@une.edu.au | en |
local.profile.email | mhovey@une.edu.au | en |
local.output.category | E1 | en |
local.record.place | au | en |
local.record.institution | University of New England | en |
local.identifier.epublicationsrecord | une-20140710-131657 | en |
local.date.conference | 14th - 15th July, 2013 | en |
local.conference.place | Gold Coast, Australia | en |
local.publisher.place | Brisbane, Australia | en |
local.format.startpage | 45 | en |
local.format.endpage | 54 | en |
local.peerreviewed | Yes | en |
local.title.subtitle | A Conceptual Design of Sustainable Financial Monetising Accounting System (SFMAS) | en |
local.contributor.lastname | Abou Taleb | en |
local.contributor.lastname | Hovey | en |
dc.identifier.staff | une-id:mabouta2 | en |
dc.identifier.staff | une-id:mhovey | en |
local.profile.role | author | en |
local.profile.role | author | en |
local.identifier.unepublicationid | une:15593 | en |
dc.identifier.academiclevel | Academic | en |
dc.identifier.academiclevel | Academic | en |
local.title.maintitle | How to Develop Corporate Sustainability Accounting | en |
local.output.categorydescription | E1 Refereed Scholarly Conference Publication | en |
local.conference.details | EMAN 2013: 7th Environmental and Sustainability Accounting Network Global Conference, Gold Coast, Australia, 14th - 15th July, 2013 | en |
local.search.author | Abou Taleb, Mona | en |
local.search.author | Hovey, Martin | en |
local.uneassociation | Unknown | en |
local.year.published | 2013 | en |
local.subject.for2020 | 350101 Accounting theory and standards | en |
local.subject.for2020 | 350107 Sustainability accounting and reporting | en |
local.subject.for2020 | 350105 Management accounting | en |
local.subject.seo2020 | 150504 Industry costs and structure | en |
local.date.start | 2013-07-14 | - |
local.date.end | 2013-07-15 | - |
Appears in Collections: | Conference Publication |
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