Sustainable management accounting in the light of legitimacy theory
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 82
Abstract
This article presents the findings of an analysis of the role of internal social responsibility accounting (sustainable management accounting) in the light of legitimacy theory. The article is a result of studies, conducted by the author, of foreign and Polish literature and it is an attempt to find answers to three research questions corresponding to the subsections of the article: how does accounting legitimize the status of a socially responsible corporation, how does internal social responsibility accounting become a tool for the legitimacy of a socially responsible corporation and what are the directions of its development. On the basis of deductive inference, the author presents a proposals for treating internal social responsibility accounting as a tool for sustainable business legitimation. In addition, conclusions are formulated regarding the projected development of internal social responsibility accounting, namely sustainable management accounting.
Authors and Affiliations
Beata Zyznarska-Dworczak
Keywords
Related Articles
- EP ID EP69274
- DOI 10.5604/16414381.1155824
- Views 119
- Downloads 0
Trendy rozwoju oraz determinanty ujawniania informacji społecznych i środowiskowych w litewskich przedsiębiorstwach: przegląd piśmiennictwa
W niniejszym artykule przedstawiono wyniki przeglądu badań empirycznych prezentowanych w literaturzena temat ujawniania informacji społecznych i środowiskowych (Social and Environmental Information– SEI), które przeprowa...
Psychological issues in Polish accounting articles – an analysis of publications
As a response to questioning the homo oeconomicus paradigm, psychology and psychological concepts have acquired a special meaning in economics and business, including accounting. The purpose of this paper is to analyze P...
Balanced Scorecard as a tool warning against the loss of public trust
The purpose of this article is to present the applicability of Balanced Scorecard in entities in order to identify and resolve problems in public trust area. The basic research method applied is study of literature. The...
Practical aspects of the creation and use of hidden reserves in banks in conditions of economic imbalance
The article discusses the nature and possible use of hidden reserves that may occur in banks in the absence of the practice aiming at decreasing specific provi-sions for loans threatened by the value of any assumed colla...
Geneza rachunkowości zarządczej według różnych podejść badawczych
Celem artykułu jest wyszczególnienie przyczyn, miejsc i okresu zapoczątkowania zastosowania rachunko-wości zarządczej, zgodnie z poglądami zagranicznych zwolenników czterech głównych podejść do badania genezy i rozwoju r...