Conceptualising professional accountancy association involvement in social and environmental reporting

Donna Mangion

    Research output: Book chapter/Published conference paperConference paper

    73 Downloads (Pure)

    Abstract

    Historically, the professional accountancy associations have had significant input into the production and evolution of the reporting of an organisation's financial information. Additional reporting of information about organisations' social and environmental interactions has become a contemporary feature of 21st Century business. Understanding how and why an organisation chooses to report such information has been the subject of extensive research endeavours. Throughout this history of social and environmental reporting research it has been assumed that the professional accountancy associations have an interest in the field of social and environmental reporting; however, there is a distinct paucity of literature available on the nature of their involvement. The conceptual finding from this paper is that the professional accountancy associations do have a potential role in social and environmental reporting. This role is seen to be multidimensional, with involvement in codification and regulation, research, sponsorship and education being the four primary areas.
    Original languageEnglish
    Title of host publicationAFAANZ Conference 2006
    Place of PublicationWellington, NZ
    PublisherAFAANZ
    Pages1-12
    Number of pages12
    Publication statusPublished - 2006
    EventAccounting and Finance Association of Australia and New Zealand Conference - Wellington, New Zealand, New Zealand
    Duration: 02 Jul 200604 Jul 2006

    Conference

    ConferenceAccounting and Finance Association of Australia and New Zealand Conference
    CountryNew Zealand
    Period02/07/0604/07/06

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