The way corporations are accounted for is tremendously important for shaping the way investors and other stakeholders see and assess them. A new understanding of the purpose of financial accounting with adjoining accounting methods thus creates powerful incentives for corporate managers to...

This paper is concerned with the impact of introductory financial accounting courses on student perceptions of business objectives. The paper reports the results of a questionnaire survey of UK and Japanese university students which investigated their views at the start and end of an...

Background relationships between income inequality and various health indicators have been the subject of much study and some controversy. We investigated associations between child mortality and income inequality amongst the wealthier OECD countries as well as changes in their relative child...

Purpose – The purpose of the paper is to critically evaluate membership of the FTSE4Good “socially responsible investment” indices (membership of which is based on ethical criteria), which were launched in the UK in July 2001 as a means of increased accountability and change....

Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims to explore the potential for “silent” or “shadow” social accounting to hold Anglo‐American capitalism to account for its social outcomes relative to other...

Purpose: The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union. Design/methodology/approach: The paper...