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- Fagerström, Arne, 1953-, et al.
(författare)
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A New and Extended Balance Sheet for Sustainable Business
- 2021
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Ingår i: Sustainability and Climate Change. - : Mary Ann Liebert. - 2692-2924 .- 2692-2932. ; 14:5, s. 282-287
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Tidskriftsartikel (refereegranskat)abstract
- Driven by external pressure, enterprises have begun to recognize the importance of sustainability. However, current sustainability reporting systems require improvements to include ways of measuring sustainability. This article presents a framework of a sustainable balance sheet (SBS) that is an extended version of a traditional balance sheet. The conceptual tools of this SBS framework come from relevant parts of resource theory and Vatter’s fund theory (Vatter, 1947).
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| 2. |
- Fagerström, Arne, 1953-
(författare)
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Accounting as a tool for sustainable business
- 2020
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Ingår i: Finansiell og ikke-finansiell rapportering: trender og utvikling. - Oslo : Gyldendal Akademisk. - 9788205546325 ; , s. 191-218
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Bokkapitel (refereegranskat)abstract
- Accounting is a tool that has been used for hundreds of years in order to provide enterprises and stakeholders with information needed for decisions. Accounting has developed because of the changing needs for information. During the last decades, the need for a new type of information has emerged for enterprises and organizations and for their stakeholders that have ambitions and strategies for sustainable operations. This newly emerging need has increased the demand for reliable information about sustainability indicators for and from enterprises.This chapter discusses and argues for an extension of accounting as a tool to present information on sustainability dimensions of enterprises. Sustainable enterprise theory and modified accounting postulates are introduced and discussed from the perspective of both internal and external reporting. Evidence from practice illustrates the need for an accounting concept of sustainability reporting.This chapter concludes that accounting and auditing professions need to take part in the development of sustainability reporting. New and adapted normative equity theories are the bases for a framework for sustainability accounting and reporting. The framework also facilitates audits of sustainability reports and internal control.
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| 3. |
- Mutiganda, Jean Claude, Universitetslektor, 1974-, et al.
(författare)
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A systematic review of the research on telework and organizational economic performance indicators
- 2022
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Ingår i: Frontiers in Psychology. - : Frontiers. - 1664-1078. ; 13
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Forskningsöversikt (refereegranskat)abstract
- Introduction: A systematic review is conducted in the study to investigate the relationship between telework and organizational economic performance indicators such as self-reported employee performance, organizational performance, actual employee turnover rates, or intentions.Methods: The databases Scopus, Business Source Premier, and Web of Science were used to conduct a literature search. Original articles published from 2000 and up to May 2021 were selected. Studies were screened for inclusion independently by review pairs and data were extracted. The Mixed Methods Appraisal Tool (MMAT) was used to evaluate the quality of the studies included.Results: Forty-three studies were included with some addressing multiple outcomes. Self-reported performance was higher for teleworking employees compared to those working in the ordinary workplace. The extent of the change in performance was dependent on individual characteristics and the extent of the teleworking practice in the organization. Telework was also associated with increased organizational performance, particularly in homogenous samples with unique work tasks. When telework is voluntary, it appears that both actual employee turnover rates and intentions to leave the organization are lower.Discussion: Further research with high-quality prospective designs is necessary to properly understand the contribution of telework to organizational economic performance indicators.
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| 4. |
- Rahi, ABM Fazle, 1989-, et al.
(författare)
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Sustainability Reporting and Management Control System: A Structured Literature Review
- 2022
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Ingår i: Journal of Risk and Financial Management. - Basel : MDPI. - 1911-8074 .- 1911-8066. ; 15:12
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Forskningsöversikt (refereegranskat)abstract
- The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda. This study builds on the structured literature review method by categorising and synthesising 15 years of research into the topic “sustainability reporting and management control”. Approximately 500 relevant articles were identified in the first round of searching Google Scholar and Scopus with the selected keywords, but after filtering and manual assessment, 45 articles were selected for the full review. Coding reliability was maintained with the K-alpha test. Our findings divulge that the researcher looks at the management control and the sustainability reporting agenda with just one eye. They either focus on management control or sustainability reporting. Very little research focuses on relationships. In addition, from the methodological point of view, we found that qualitative case studies and interviews dominate the field, together with commentary papers. We proposed a framework showing a complex and multifaceted relationship (a spider diagram) to conceptualise the synthesis of the literature. This framework is intended as a blueprint for the relationship between sustainability reporting and management control in order to design and redesign a company’s internal strategies on management control systems (MCS).
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