內容簡介

This volume combines conceptual and empirical articles that collectively review theoretical issues and methodological applications for the accounting and control of corporate sustainability and social responsibility. The first four contributions focus on mechanisms devoted to external communication, covering: corporate social responsibility determinants and the relationship with disclosure, determinants of corporate social disclosure, sustainability disclosure in small and medium enterprises, and water management and accounting. The remaining chapters focus on the role of managerial control systems and accountants and include discussions of the empirical research in management control, strategy, and sustainability; review of the evidences and claims for the future of eco-control mechanisms; the use of causal mapping in the design of sustainability performance measurement systems; and the role of accountants in controlling sustainability information. Distributed in North America by Turpin Distribution. Annotation ©2014 Ringgold, Inc., Portland, OR (protoview.com)
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