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Publisher: Inderscience Publishers   (Total: 432 journals)

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Showing 1 - 200 of 432 Journals sorted alphabetically
African J. of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
African J. of Economic and Sustainable Development     Hybrid Journal   (Followers: 14)
Afro-Asian J. of Finance and Accounting     Hybrid Journal   (Followers: 7, SJR: 0.205, h-index: 3)
American J. of Finance and Accounting     Hybrid Journal   (Followers: 21)
Asian J. of Management Science and Applications     Hybrid Journal   (Followers: 4)
Atoms for Peace: an Intl. J.     Hybrid Journal   (Followers: 3, SJR: 0.103, h-index: 1)
Electronic Government, an Intl. J.     Hybrid Journal   (Followers: 17, SJR: 0.185, h-index: 23)
EuroMed J. of Management     Hybrid Journal  
European J. of Cross-Cultural Competence and Management     Hybrid Journal   (Followers: 7)
European J. of Industrial Engineering     Hybrid Journal   (Followers: 9, SJR: 0.987, h-index: 16)
European J. of Intl. Management     Hybrid Journal   (Followers: 1, SJR: 0.258, h-index: 10)
Global Business and Economics Review     Hybrid Journal   (Followers: 1, SJR: 0.13, h-index: 7)
Interdisciplinary Environmental Review     Hybrid Journal   (Followers: 3)
Intl. J. of Abrasive Technology     Hybrid Journal   (Followers: 2, SJR: 0.207, h-index: 10)
Intl. J. of Accounting and Finance     Hybrid Journal   (Followers: 14)
Intl. J. of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 14, SJR: 0.143, h-index: 9)
Intl. J. of Ad Hoc and Ubiquitous Computing     Hybrid Journal   (Followers: 8, SJR: 0.245, h-index: 13)
Intl. J. of Adaptive and Innovative Systems     Hybrid Journal   (Followers: 1)
Intl. J. of Additive and Subtractive Materials Manufacturing     Hybrid Journal   (Followers: 4)
Intl. J. of Advanced Intelligence Paradigms     Hybrid Journal   (Followers: 3, SJR: 0.39, h-index: 5)
Intl. J. of Advanced Mechatronic Systems     Hybrid Journal   (Followers: 2, SJR: 0.212, h-index: 7)
Intl. J. of Advanced Media and Communication     Hybrid Journal   (Followers: 21, SJR: 0.103, h-index: 9)
Intl. J. of Advanced Operations Management     Hybrid Journal   (Followers: 8, SJR: 0.24, h-index: 4)
Intl. J. of Aerodynamics     Hybrid Journal   (Followers: 24)
Intl. J. of Agent-Oriented Software Engineering     Hybrid Journal   (Followers: 3)
Intl. J. of Agile and Extreme Software Development     Hybrid Journal   (Followers: 5)
Intl. J. of Agile Systems and Management     Hybrid Journal   (Followers: 6, SJR: 0.212, h-index: 8)
Intl. J. of Agricultural Resources, Governance and Ecology     Hybrid Journal   (Followers: 2, SJR: 0.125, h-index: 17)
Intl. J. of Alternative Propulsion     Hybrid Journal   (Followers: 8, SJR: 0.103, h-index: 9)
Intl. J. of Applied Cryptography     Hybrid Journal   (Followers: 10, SJR: 0.401, h-index: 9)
Intl. J. of Applied Decision Sciences     Hybrid Journal   (Followers: 1, SJR: 0.455, h-index: 11)
Intl. J. of Applied Management Science     Hybrid Journal   (Followers: 4, SJR: 0.369, h-index: 10)
Intl. J. of Applied Nonlinear Science     Hybrid Journal   (Followers: 1)
Intl. J. of Applied Pattern Recognition     Hybrid Journal   (Followers: 5)
Intl. J. of Applied Systemic Studies     Hybrid Journal   (SJR: 0.138, h-index: 5)
Intl. J. of Arab Culture, Management and Sustainable Development     Hybrid Journal   (Followers: 7)
Intl. J. of Artificial Intelligence and Soft Computing     Hybrid Journal   (Followers: 10)
Intl. J. of Arts and Technology     Hybrid Journal   (Followers: 6, SJR: 0.114, h-index: 10)
Intl. J. of Auditing Technology     Hybrid Journal   (Followers: 5)
Intl. J. of Automation and Control     Hybrid Journal   (Followers: 9, SJR: 0.297, h-index: 7)
Intl. J. of Automation and Logistics     Hybrid Journal   (Followers: 5)
Intl. J. of Automotive Composites     Hybrid Journal   (Followers: 3)
Intl. J. of Automotive Technology and Management     Hybrid Journal   (Followers: 6, SJR: 0.356, h-index: 15)
Intl. J. of Autonomic Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Autonomous and Adaptive Communications Systems     Hybrid Journal   (Followers: 3, SJR: 0.125, h-index: 10)
Intl. J. of Aviation Management     Hybrid Journal   (Followers: 5)
Intl. J. of Banking, Accounting and Finance     Hybrid Journal   (Followers: 13, SJR: 0.153, h-index: 5)
Intl. J. of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 8)
Intl. J. of Behavioural and Healthcare Research     Hybrid Journal   (Followers: 8)
Intl. J. of Bibliometrics in Business and Management     Hybrid Journal   (Followers: 2)
Intl. J. of Big Data Intelligence     Hybrid Journal   (Followers: 18)
Intl. J. of Bio-Inspired Computation     Hybrid Journal   (Followers: 1, SJR: 0.77, h-index: 25)
Intl. J. of Bioinformatics Research and Applications     Hybrid Journal   (Followers: 13, SJR: 0.231, h-index: 13)
Intl. J. of Biomechatronics and Biomedical Robotics     Hybrid Journal   (Followers: 4)
Intl. J. of Biomedical Engineering and Technology     Hybrid Journal   (Followers: 4, SJR: 0.213, h-index: 10)
Intl. J. of Biomedical Nanoscience and Nanotechnology     Hybrid Journal   (Followers: 6)
Intl. J. of Biometrics     Hybrid Journal   (Followers: 4, SJR: 0.244, h-index: 10)
Intl. J. of Biotechnology     Hybrid Journal   (Followers: 5, SJR: 0.128, h-index: 15)
Intl. J. of Bonds and Derivatives     Hybrid Journal   (Followers: 1)
Intl. J. of Business and Emerging Markets     Hybrid Journal   (Followers: 2)
Intl. J. of Business and Globalisation     Hybrid Journal   (Followers: 2, SJR: 0.21, h-index: 7)
Intl. J. of Business and Systems Research     Hybrid Journal   (Followers: 1, SJR: 0.205, h-index: 11)
Intl. J. of Business Competition and Growth     Hybrid Journal   (Followers: 5)
Intl. J. of Business Continuity and Risk Management     Hybrid Journal   (Followers: 13)
Intl. J. of Business Environment     Hybrid Journal   (Followers: 2)
Intl. J. of Business Excellence     Hybrid Journal   (Followers: 3, SJR: 0.333, h-index: 12)
Intl. J. of Business Forecasting and Marketing Intelligence     Hybrid Journal   (Followers: 6)
Intl. J. of Business Governance and Ethics     Hybrid Journal   (Followers: 4, SJR: 0.222, h-index: 8)
Intl. J. of Business Information Systems     Hybrid Journal   (Followers: 15, SJR: 0.264, h-index: 18)
Intl. J. of Business Innovation and Research     Hybrid Journal   (Followers: 10, SJR: 0.273, h-index: 13)
Intl. J. of Business Intelligence and Data Mining     Hybrid Journal   (Followers: 30, SJR: 0.196, h-index: 13)
Intl. J. of Business Intelligence and Systems Engineering     Hybrid Journal  
Intl. J. of Business Performance and Supply Chain Modelling     Hybrid Journal   (Followers: 16)
Intl. J. of Business Performance Management     Hybrid Journal   (Followers: 8, SJR: 0.194, h-index: 15)
Intl. J. of Business Process Integration and Management     Hybrid Journal   (Followers: 13, SJR: 0.172, h-index: 15)
Intl. J. of Chinese Culture and Management     Hybrid Journal   (Followers: 4)
Intl. J. of Circuits and Architecture Design     Hybrid Journal   (Followers: 6)
Intl. J. of Cloud Computing     Hybrid Journal   (Followers: 25)
Intl. J. of Cognitive Biometrics     Hybrid Journal   (Followers: 2)
Intl. J. of Cognitive Performance Support     Hybrid Journal   (Followers: 3)
Intl. J. of Collaborative Engineering     Hybrid Journal  
Intl. J. of Collaborative Enterprise     Hybrid Journal  
Intl. J. of Collaborative Intelligence     Hybrid Journal   (Followers: 1)
Intl. J. of Communication Networks and Distributed Systems     Hybrid Journal   (Followers: 7, SJR: 0.262, h-index: 9)
Intl. J. of Competitiveness     Hybrid Journal   (Followers: 2)
Intl. J. of Complexity in Applied Science and Technology     Hybrid Journal  
Intl. J. of Complexity in Leadership and Management     Hybrid Journal   (Followers: 28)
Intl. J. of Computational Biology and Drug Design     Hybrid Journal   (Followers: 1, SJR: 0.272, h-index: 8)
Intl. J. of Computational Complexity and Intelligent Algorithms     Hybrid Journal   (Followers: 1)
Intl. J. of Computational Economics and Econometrics     Hybrid Journal   (Followers: 3)
Intl. J. of Computational Intelligence in Bioinformatics and Systems Biology     Hybrid Journal   (Followers: 10)
Intl. J. of Computational Intelligence Studies     Hybrid Journal   (Followers: 2)
Intl. J. of Computational Materials Science and Surface Engineering     Hybrid Journal   (Followers: 6, SJR: 0.159, h-index: 6)
Intl. J. of Computational Science and Engineering     Hybrid Journal   (Followers: 1, SJR: 0.34, h-index: 12)
Intl. J. of Computational Systems Engineering     Hybrid Journal   (Followers: 1)
Intl. J. of Computational Vision and Robotics     Hybrid Journal   (Followers: 4, SJR: 0.123, h-index: 4)
Intl. J. of Computer Aided Engineering and Technology     Hybrid Journal   (Followers: 2, SJR: 0.112, h-index: 7)
Intl. J. of Computer Applications in Technology     Hybrid Journal   (Followers: 2, SJR: 0.309, h-index: 20)
Intl. J. of Computers in Healthcare     Hybrid Journal   (Followers: 2)
Intl. J. of Computing Science and Mathematics     Hybrid Journal   (Followers: 1, SJR: 0.385, h-index: 10)
Intl. J. of Continuing Engineering Education and Life-Long Learning     Hybrid Journal   (Followers: 3, SJR: 0.217, h-index: 16)
Intl. J. of Convergence Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Corporate Governance     Hybrid Journal   (Followers: 4)
Intl. J. of Corporate Strategy and Social Responsibility     Hybrid Journal   (Followers: 3)
Intl. J. of Creative Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Critical Accounting     Hybrid Journal   (Followers: 2)
Intl. J. of Critical Computer-Based Systems     Hybrid Journal   (SJR: 0.22, h-index: 6)
Intl. J. of Critical Infrastructures     Hybrid Journal   (Followers: 2, SJR: 0.277, h-index: 18)
Intl. J. of Data Analysis Techniques and Strategies     Hybrid Journal   (Followers: 3, SJR: 0.381, h-index: 10)
Intl. J. of Data Mining and Bioinformatics     Hybrid Journal   (Followers: 15, SJR: 0.289, h-index: 13)
Intl. J. of Data Mining, Modelling and Management     Hybrid Journal   (Followers: 13, SJR: 0.152, h-index: 8)
Intl. J. of Data Science     Hybrid Journal   (Followers: 8)
Intl. J. of Decision Sciences, Risk and Management     Hybrid Journal   (Followers: 9)
Intl. J. of Decision Support Systems     Hybrid Journal  
Intl. J. of Design Engineering     Hybrid Journal   (Followers: 12)
Intl. J. of Digital Culture and Electronic Tourism     Hybrid Journal   (Followers: 5)
Intl. J. of Digital Signals and Smart Systems     Hybrid Journal  
Intl. J. of Diplomacy and Economy     Hybrid Journal   (Followers: 5)
Intl. J. of Dynamical Systems and Differential Equations     Hybrid Journal   (Followers: 1, SJR: 0.173, h-index: 9)
Intl. J. of Earthquake and Impact Engineering     Hybrid Journal   (Followers: 4)
Intl. J. of Economic Policy in Emerging Economies     Hybrid Journal   (Followers: 2, SJR: 0.228, h-index: 5)
Intl. J. of Economics and Accounting     Hybrid Journal   (Followers: 1)
Intl. J. of Economics and Business Research     Hybrid Journal   (Followers: 3, SJR: 0.102, h-index: 1)
Intl. J. of Education Economics and Development     Hybrid Journal   (Followers: 5, SJR: 0.193, h-index: 2)
Intl. J. of Electric and Hybrid Vehicles     Hybrid Journal   (Followers: 9, SJR: 0.234, h-index: 9)
Intl. J. of Electronic Banking     Hybrid Journal   (Followers: 5)
Intl. J. of Electronic Business     Hybrid Journal   (Followers: 1)
Intl. J. of Electronic Customer Relationship Management     Hybrid Journal   (Followers: 2, SJR: 0.192, h-index: 8)
Intl. J. of Electronic Democracy     Hybrid Journal   (Followers: 1)
Intl. J. of Electronic Finance     Hybrid Journal   (Followers: 4, SJR: 0.2, h-index: 1)
Intl. J. of Electronic Governance     Hybrid Journal   (SJR: 0.383, h-index: 9)
Intl. J. of Electronic Healthcare     Hybrid Journal   (Followers: 2, SJR: 0.195, h-index: 18)
Intl. J. of Electronic Marketing and Retailing     Hybrid Journal   (Followers: 7, SJR: 0.148, h-index: 7)
Intl. J. of Electronic Security and Digital Forensics     Hybrid Journal   (Followers: 9, SJR: 0.221, h-index: 8)
Intl. J. of Embedded Systems     Hybrid Journal   (Followers: 5, SJR: 0.252, h-index: 9)
Intl. J. of Emergency Management     Hybrid Journal   (Followers: 11, SJR: 0.492, h-index: 17)
Intl. J. of Energy Technology and Policy     Hybrid Journal   (Followers: 7, SJR: 0.131, h-index: 11)
Intl. J. of Engineering Management and Economics     Hybrid Journal   (Followers: 4)
Intl. J. of Engineering Systems Modelling and Simulation     Hybrid Journal   (Followers: 9, SJR: 0.192, h-index: 9)
Intl. J. of Enterprise Network Management     Hybrid Journal   (SJR: 0.118, h-index: 6)
Intl. J. of Entrepreneurial Venturing     Hybrid Journal   (Followers: 1, SJR: 0.213, h-index: 7)
Intl. J. of Entrepreneurship and Innovation Management     Hybrid Journal   (Followers: 27, SJR: 0.238, h-index: 15)
Intl. J. of Entrepreneurship and Small Business     Hybrid Journal   (Followers: 25, SJR: 0.294, h-index: 16)
Intl. J. of Environment and Health     Hybrid Journal   (Followers: 5, SJR: 0.147, h-index: 10)
Intl. J. of Environment and Pollution     Hybrid Journal   (Followers: 2, SJR: 0.241, h-index: 35)
Intl. J. of Environment and Sustainable Development     Hybrid Journal   (Followers: 14, SJR: 0.142, h-index: 14)
Intl. J. of Environment and Waste Management     Hybrid Journal   (Followers: 4, SJR: 0.142, h-index: 11)
Intl. J. of Environment, Workplace and Employment     Hybrid Journal   (Followers: 3)
Intl. J. of Environmental Engineering     Hybrid Journal   (Followers: 5)
Intl. J. of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 3)
Intl. J. of Environmental Technology and Management     Hybrid Journal   (Followers: 1, SJR: 0.13, h-index: 15)
Intl. J. of Exergy     Hybrid Journal   (Followers: 2, SJR: 0.667, h-index: 20)
Intl. J. of Experimental and Computational Biomechanics     Hybrid Journal   (Followers: 8)
Intl. J. of Experimental Design and Process Optimisation     Hybrid Journal   (Followers: 5)
Intl. J. of Export Marketing     Hybrid Journal   (Followers: 2)
Intl. J. of Financial Engineering and Risk Management     Hybrid Journal   (Followers: 4)
Intl. J. of Financial Innovation in Banking     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Markets and Derivatives     Hybrid Journal   (Followers: 4)
Intl. J. of Financial Services Management     Hybrid Journal   (Followers: 1)
Intl. J. of Food Safety, Nutrition and Public Health     Hybrid Journal   (Followers: 15)
Intl. J. of Forensic Engineering     Hybrid Journal   (Followers: 2)
Intl. J. of Forensic Engineering and Management     Hybrid Journal   (Followers: 3)
Intl. J. of Foresight and Innovation Policy     Hybrid Journal   (Followers: 5, SJR: 0.219, h-index: 14)
Intl. J. of Functional Informatics and Personalised Medicine     Hybrid Journal   (Followers: 4, SJR: 0.101, h-index: 7)
Intl. J. of Fuzzy Computation and Modelling     Hybrid Journal   (Followers: 2)
Intl. J. of Gender Studies in Developing Societies     Hybrid Journal   (Followers: 4)
Intl. J. of Global Energy Issues     Hybrid Journal   (Followers: 9, SJR: 0.18, h-index: 19)
Intl. J. of Global Environmental Issues     Hybrid Journal   (Followers: 1, SJR: 0.149, h-index: 15)
Intl. J. of Global Warming     Hybrid Journal   (Followers: 1, SJR: 0.431, h-index: 10)
Intl. J. of Globalisation and Small Business     Hybrid Journal   (Followers: 11, SJR: 0.293, h-index: 9)
Intl. J. of Granular Computing, Rough Sets and Intelligent Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Green Economics     Hybrid Journal   (Followers: 3, SJR: 0.148, h-index: 10)
Intl. J. of Grid and Utility Computing     Hybrid Journal   (SJR: 0.235, h-index: 8)
Intl. J. of Happiness and Development     Hybrid Journal   (Followers: 7)
Intl. J. of Healthcare Technology and Management     Hybrid Journal   (Followers: 7, SJR: 0.155, h-index: 13)
Intl. J. of Heavy Vehicle Systems     Hybrid Journal   (Followers: 7, SJR: 0.154, h-index: 15)
Intl. J. of High Performance Computing and Networking     Hybrid Journal   (Followers: 4, SJR: 0.362, h-index: 10)
Intl. J. of High Performance Systems Architecture     Hybrid Journal   (Followers: 6, SJR: 0.301, h-index: 7)
Intl. J. of Higher Education and Sustainability     Hybrid Journal   (Followers: 5)
Intl. J. of Hospitality and Event Management     Hybrid Journal   (Followers: 4)
Intl. J. of Human Factors and Ergonomics     Hybrid Journal   (Followers: 17)
Intl. J. of Human Factors Modelling and Simulation     Hybrid Journal   (Followers: 14)
Intl. J. of Human Resources Development and Management     Hybrid Journal   (Followers: 26, SJR: 0.148, h-index: 11)
Intl. J. of Human Rights and Constitutional Studies     Hybrid Journal   (Followers: 13)
Intl. J. of Humanitarian Technology     Hybrid Journal  
Intl. J. of Hydrology Science and Technology     Hybrid Journal   (Followers: 5, SJR: 0.181, h-index: 3)
Intl. J. of Hydromechatronics     Hybrid Journal  
Intl. J. of Image Mining     Hybrid Journal   (Followers: 1)
Intl. J. of Immunological Studies     Hybrid Journal   (Followers: 1)
Intl. J. of Indian Culture and Business Management     Hybrid Journal  
Intl. J. of Industrial and Systems Engineering     Hybrid Journal   (Followers: 10, SJR: 0.433, h-index: 19)
Intl. J. of Industrial Electronics and Drives     Hybrid Journal   (Followers: 4)
Intl. J. of Information and Coding Theory     Hybrid Journal   (Followers: 6)
Intl. J. of Information and Communication Technology     Hybrid Journal   (Followers: 8, SJR: 0.144, h-index: 5)
Intl. J. of Information and Computer Security     Hybrid Journal   (Followers: 18, SJR: 0.134, h-index: 8)
Intl. J. of Information and Decision Sciences     Hybrid Journal   (Followers: 10, SJR: 0.323, h-index: 10)
Intl. J. of Information and Operations Management Education     Hybrid Journal   (Followers: 9)
Intl. J. of Information Privacy, Security and Integrity     Hybrid Journal   (Followers: 25)
Intl. J. of Information Quality     Hybrid Journal   (Followers: 4, SJR: 0.103, h-index: 8)
Intl. J. of Information Systems and Change Management     Hybrid Journal   (Followers: 9, SJR: 0.112, h-index: 8)

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Journal Cover International Journal of Critical Accounting
  [2 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 1757-9848 - ISSN (Online) 1757-9856
   Published by Inderscience Publishers Homepage  [432 journals]
  • Dynamic development of carbon reduction strategy and performance
           measurement systems
    • Authors: Winnie O'Grady, Sharlene Sheetal Biswas
      Pages: 371 - 392
      Abstract: This study broadly considers the relationship between performance measurement systems (PMS) and environmental strategy. In particular, it examines developments in the carbon reduction strategy and PMS subsequent to the case organisation's enrolment into CEMARS - an external carbon reporting scheme. Using data collected via interviews, public seminars and document analysis, this study shows that developments in carbon reduction strategy and the carbon related performance measures are mutually constitutive and impact one another. The case findings show how increasing sophistication of the PMS facilitated refinements to carbon reduction strategy, which necessitated further changes in the PMS. Additionally, the CEMARS measures were integrated into decision making processes alongside existing PMS measures, thus enhancing the sophistication of the PMS and revealing integration as an additional factor impacting PMS use. The research contributes to the strategy-PMS literature by elaborating on the dynamic nature of this relationship over time. Moreover, the findings suggest practitioners seeking to develop and implement carbon reduction strategies will need to supplement the systems for external emissions reporting with systems for carbon emissions management.
      Keywords: performance measurement system; PMS; certified emissions measurement and reduction scheme; CEMARS; carbon reporting; wine industry; carbon reduction strategy; sustainability
      Citation: International Journal of Critical Accounting, Vol. 9, No. 5/6 (2017) pp. 371 - 392
      PubDate: 2018-03-22T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.090583
      Issue No: Vol. 9, No. 5/6 (2018)
       
  • Climate change accounting: the challenge of uncertainty in Pacific
           Islands
    • Authors: Umesh Sharma, Vida Botes, Dani Foo, Ram Karan, Ruvendra Nandan
      Pages: 393 - 405
      Abstract: The paper aims to set out several key issues in relation to climate change research based on accounting and accountability. The literature on climate change accounting and the archival data on climate change from the Pacific Islands are reviewed. Some interviews with people located on the coastal areas of the Pacific Islands are conducted. Despite growing corporate activity on climate change, no meaningful progress is being made on GHG emissions reduction. However, the Paris agreement recognised the specific needs and special circumstances of developing countries and acknowledged that climate change is a common concern of human kind. The research is limited to Pacific Islands. There has been relatively little work done in climate change accounting in the Pacific Islands.
      Keywords: critical accounting; climate change; carbon; Pacific Islands; sea level
      Citation: International Journal of Critical Accounting, Vol. 9, No. 5/6 (2017) pp. 393 - 405
      PubDate: 2018-03-22T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.090588
      Issue No: Vol. 9, No. 5/6 (2018)
       
  • A judicial approach to accounting and accountability for sustainability: a
           New Zealand case study of the impacts of commercial hydroelectric
           operations
    • Authors: Murugesh Arunachalam, Andrea McLachlan
      Pages: 406 - 432
      Abstract: This paper provides an interpretation of accounting and accountability in relation to environmental court proceedings in New Zealand. The fundamentals of the interpretation are 'text' and pre-understandings. The text consists of two environment court cases about the impacts hydroelectric operations of a listed company in the Otago District. The pre-understandings consist of the theoretical framework underlying the arena approach to accounting and accountability. The interpretive analysis is a two-way process in which the theoretical framework provides insights on the text, and the text provides empirical insights on the theoretical framework. The interpretive analysis identifies several features of accounting and accountability embedded in the environmental court proceedings including: an underlying regulatory framework, participation of corporate and non-corporate stakeholders; legitimising and problematising account giving; and an interdisciplinary approach to accounting and accountability in the judicial arena. This study extends the theorisation of the arena approach to accountability to the judicial arena.
      Keywords: accounting; accountability; sustainability; environment court; arena; legitimising; problematising; account giving; New Zealand
      Citation: International Journal of Critical Accounting, Vol. 9, No. 5/6 (2017) pp. 406 - 432
      PubDate: 2018-03-22T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.090587
      Issue No: Vol. 9, No. 5/6 (2018)
       
  • Impact of corporate social responsibility disclosures on financial
           performance - a Jordanian case study
    • Authors: Huthaifa Hazaima, Mary Low, Jackie Allen
      Pages: 433 - 459
      Abstract: The purpose of this study is to explore the impact corporate social responsibility (CSR) disclosure has on the financial performance of industrial companies operating in Jordan. The study adopts a quantitative methodological approach. Using a statistical analysis technique the study tests three developed hypotheses. The study makes use of content analysis in order to extract data about the independent variable (CSR disclosures). The dependent variable is the average share price of companies in the sample. The total population is 67 industrial companies listed in Amman Stock Exchange (ASE), and the sample comprises of 65 of these companies. The three hypotheses were declined statistically and findings revealed a negative correlation between CSR disclosures and the financial performance of industrial companies located in Jordan.
      Keywords: corporate social responsibility; CSR; disclosures; financial performance; Jordan
      Citation: International Journal of Critical Accounting, Vol. 9, No. 5/6 (2017) pp. 433 - 459
      PubDate: 2018-03-22T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.090585
      Issue No: Vol. 9, No. 5/6 (2018)
       
  • The association between corporate social responsibility and dividend
           pay-outs
    • Authors: Charl De Villiers, Diandian Ma
      Pages: 460 - 480
      Abstract: We examine the association between corporate social responsibility (CSR) and dividend pay-outs for US firms. In theory, high dividend pay-outs could limit managers' ability to invest in CSR. Managers' decision to invest in CSR could be driven by a desire to attain a competitive advantage for the firm or by a desire for personal kudos. If an investment in CSR leads to a competitive advantage with the economic benefits that entail, then high dividend pay-outs and investments in CSR will not be mutually exclusive. We find that high dividend pay-outs are associated with better CSR performance. Therefore, we conclude that investments in CSR are mostly driven by managers' desire to seek a competitive advantage and that this strategy is mostly successful. We contribute to a better understanding of the causal relationships at work, including providing evidence that suggest that investments in CSR are generally not driven by personal agenda, but that apart from being (per definition) good for society, CSR is also good for firms. These findings and their implications will be of interest to investors and analysts, because the findings show that better CSR performance should be seen as a positive signal.
      Keywords: corporate social responsibility; CSR; dividends; dividend pay-outs
      Citation: International Journal of Critical Accounting, Vol. 9, No. 5/6 (2017) pp. 460 - 480
      PubDate: 2018-03-22T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.090584
      Issue No: Vol. 9, No. 5/6 (2018)
       
  • The development of carbon management as a strategic practice: an
           Australian study
    • Authors: Charl De Villiers, Diandian Ma
      Pages: 481 - 493
      Abstract: Carbon pricing requires corporations to incorporate carbon-related issues into mainstream practices. Climate change accounting is a tool that corporations can use to achieve this goal. Using of practice theory, this project critically analysed how Australian corporations responded to the carbon tax through changes in their management systems. The impact of the repealing of the carbon tax on the development of the carbon management practice was also examined. In-depth case studies of the carbon management practices of two Australian organisations were undertaken through interviews and document analysis. The findings highlight that having a good prior understanding of carbon management, accompanied by systems and processes, and positive organisational culture and employee attitudes towards climate change, contribute to an effective carbon management practice when rules and regulations on carbon emissions management, reporting and pricing are introduced. These elements enabled the two organisations to take a strategic and long term perspective towards carbon management.
      Keywords: carbon management; carbon tax; practice theory; sustainability; critical
      Citation: International Journal of Critical Accounting, Vol. 9, No. 5/6 (2017) pp. 481 - 493
      PubDate: 2018-03-22T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.090586
      Issue No: Vol. 9, No. 5/6 (2018)
       
  • Role of doctoral education in shaping minds and thinking: reflection on my
           doctoral education at Case Western Reserve University
    • Authors: Charl De Villiers, Diandian Ma
      Pages: 494 - 513
      Abstract: Earning a doctorate entails the learning of skills necessary to investigate the underlying truth of issues and exposure to epistemology that portrays reality. Subscribing to a certain epistemology and training plays a pivotal role in the perception students develop once they become an accounting academic. Doctoral studies, generally, focus on pre-setting students' minds to utility and convincing them of the usability of prescribed meta-theory. However, preparing a thoughtful and independent scholar mandates multiplicity in research methodologies and methods to broaden the academic's ontological horizon. Thus, in addition to discussing the philosophies of running a PhD program in accounting, in this essay, I highlight a PhD program that broadens students' perspectives.
      Keywords: accounting doctoral education; paradigm; positive accounting science; publishing; journals; multiplicity; research methodologies; research methods; philosophy; research; Kuhnian interpretation; Case Western Reserve University
      Citation: International Journal of Critical Accounting, Vol. 9, No. 5/6 (2017) pp. 494 - 513
      PubDate: 2018-03-22T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.090578
      Issue No: Vol. 9, No. 5/6 (2018)
       
  • Irreconcilable differences? The FASB's conceptual framework and
           the public interest
    • Authors: Charl De Villiers, Diandian Ma
      Pages: 514 - 523
      Abstract: Recently, the Financial Accounting Standards Board (FASB) revised its 'conceptual framework'. The FASB's conceptual framework is "<i>intended to serve the public interest</i> by providing structure and direction to financial accounting and reporting to facilitate the provision of unbiased financial and related information [which] helps capital and other markets to function efficiently in allocating scarce resources in the economy and society" (emphasis added). However, it is not the mission of either the Financial Accounting Foundation (FAF, the parent of the FASB), or the FASB to serve the public interest. Therefore, whether the FASB's conceptual framework can serve the public interest as intended, or whether the conceptual framework is reconcilable with the public interest is questionable. This paper explores the question of whether the conceptual framework is compatible with the public interest. The question is important to consider because if the conceptual framework cannot serve the public interest as intended, then it will be necessary to revise the conceptual framework in order to achieve its intended purpose of serving the public interest.
      Keywords: Financial Accounting Foundation; FASB; conceptual framework; public interest
      Citation: International Journal of Critical Accounting, Vol. 9, No. 5/6 (2017) pp. 514 - 523
      PubDate: 2018-03-22T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.090579
      Issue No: Vol. 9, No. 5/6 (2018)
       
  • The role of accounting conservatism in the relationship between ownership
           structure and firm performance
    • Authors: Charl De Villiers, Diandian Ma
      Pages: 524 - 539
      Abstract: The study aims to investigate the moderating role of accounting conservatism in the relation between ownership structure and firm performance of Gulf Cooperation Council (GCC) firms. The sample of the study consisted of 215 firms from six GCC countries during the period 2013-2015. Ownership structure was determined through three dimensions: ownership concentration, managerial ownership, and institutional ownership. As for performance, it was measured by two variables: return on assets (ROA) and Tobin's Q. The study used A panel regression and concluded that accounting conservatism plays a positive role in reducing the negative impact of ownership concentration on firm performance and consolidate the positive role of managerial and institutional ownerships in firm performance. The increase of accounting conservatism in the financial reports of GCC firms reduced asymmetrical information and the intensity of agency problems, besides providing credibility to investors in financial reports.
      Keywords: ownership structure; firm performance; accounting conservatism; agency theory; Gulf Cooperation Council; GCC; countries
      Citation: International Journal of Critical Accounting, Vol. 9, No. 5/6 (2017) pp. 524 - 539
      PubDate: 2018-03-22T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.090582
      Issue No: Vol. 9, No. 5/6 (2018)
       
 
 
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