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Full-Text Articles in Business
On The Need For Green Accounting, Joseph S. Merrill, Richard V. Calvasina
On The Need For Green Accounting, Joseph S. Merrill, Richard V. Calvasina
Mountain Plains Journal of Business and Technology
It is time to argue that it is imperative for green accounting to be the norm for financial reporting. Green accounting requires the disclosure of environmental impacts of corporations’ activities as a component of financial reports. Green accounting disclosure is a vital part of information needed for investment decisions that can help create a sustainable economy. The U.S. Securities and Exchange Commission’s (SEC) efforts to require such disclosure will be examined and recommendations for more adequate disclosure will be discussed.
The Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865 - 1892, H. J. Irvine
The Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865 - 1892, H. J. Irvine
Faculty of Commerce - Papers (Archive)
Since its inception The Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a …