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Full-Text Articles in Business
Corporate Social Responsibility: Why Bother?, Lars Isaksson, Timothy Kiessling, Michael Harvey
Corporate Social Responsibility: Why Bother?, Lars Isaksson, Timothy Kiessling, Michael Harvey
Lars Isaksson
Corporate Social Responsibility (CSR) is not a new concept, but unfortunately has been defined in so many ways, it is often misinterpreted. In fact it has had 40 years to evolve from a somewhat infant concept to a successful managerial tool to build a company's reputation in the global market arena. Corporate social responsibility has become corporate strategic responsibility - an imperative element of corporate global business strategies. Many leaders, entrepreneurs, investors, executives and politicians now recognize CSR's potential for differentiation and positioning in the global marketplace. In the 21st century, we find CSR to have a remarkable acceptance among …
Accountability And Stewardship Of Family Business Entities, Keith Duncan, Ken Moores
Accountability And Stewardship Of Family Business Entities, Keith Duncan, Ken Moores
Keith Duncan
This chapter explores whether current accounting technology fulfils the stewardship and accountability information needs of family business owners. As the influences on contemporary accounting are both conceptual and contextual we frame our discussion in terms of both the knowledge foundations of accounting, as informed by various conceptions of the firm, and stakeholder theory. We posit that if prevailing conceptions of the firm impact the knowledge foundations of accounting, and subsequently the nature and form of accounting practice, then it is the conceptions of influential stakeholders that can define the accounting change agenda and affect contemporary accounting practice. We use extant …