26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS · 2019-09-03 · 26th INTERNATIONAL CONGRESS ON...

26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1ST EMERGING SCHOLARS COLLOQUIUM

26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS

Welcome to the 26th Annual International Congress on Social and Environmental Accounting Research, and Emerging Scholars Colloquium. (i) For the first time the Conference will be preceded by an Emerging Scholars Colloquium on the 26th August. This day has been organised by Carmen Correa

and Carlos Larrinaga. The aim of the colloquium is to provide an opportunity for emerging scholars in social and environmental accounting to present and discuss their research projects alongside a cohort of distinguished international faculty. The colloquium will be relatively informal to enable intensive intellectual debate.

(ii) The Conference opens with a plenary introduction followed by a day of Parallel Sessions (for both Full and Working papers). Presentations of papers and work in progress will be made in this less formal setting. The papers presented vary from those which are fairly well developed to fledgling pieces of work. Given this, the sessions are intended to provide interaction between the paper presenter and the group participants. Formal papers will not be available in every instance; however abstracts have been sent to you ahead of the conference, and are available on the CSEAR website. These will be displayed at the conference, and authors may be contacted later. (Authors of papers who are attending the conference are shown. Due to space, other co-authors are not included in the programme).

(iii) This year we are delighted that Professor Ken McPhail from LaTrobe Business School (Australia) is our academic plenary speaker. He will be presenting CSR in a Post-Sovereign World on Thursday afternoon at 2.00pm.

(iv) Our other 2 plenary sessions are on the Practitioners. These will be held on Friday at 9.30 and 11.30.

(v) In addition there will also be an open meeting of the CSEAR Council, in the form of an AGM on Thursday morning starting at 11.30pm in LR4.

We gratefully acknowledge the support of CIMA’s General Charitable Trust through their sponsorship of this conference



CONTACT INFORMATION The Centre for Social and Environmental Accounting Research, School of Management,

The Gateway, The North Haugh, The University of St. Andrews, St. Andrews, Fife KY16 9RJ, Scotland; Tel: +44(0) 1334 462805 Fax: +44 (0) 1334 462812; Email: [email protected]; URL: www.st-andrews.ac.uk/management/csear

THE GATEWAY: The University Of St Andrews For Registration and All Conference Sessions

Address The Gateway, North Haugh, University of St Andrews, St Andrews, Fife KY16 9RJ

Telephone (Gateway Reception) +44 (0)1334 467400

Telephone University Switchboard +44 (0)1334 476161

Fax: School of Management +44 (0)1334 462812

URL: School of Management www.st-andrews.ac.uk/management

How To Find the Gateway + University Map http://www.st-andrews.ac.uk/management/contactus/howtofindus/

CONFERENCE ACCOMMODATION

Address Agnes Blackadder Hall, North Haugh, St Andrews, Fife, KY16 9XW

Telephone +44 (0)1334 467000

CONFERENCE DINNERS

Monday 25th August Personal choice in town

Tuesday 26th August Personal choice in town

Wednesday 27th August Dinner is available at Agnes Blackadder Hall for residential and day delegates

Thursday 28th August Conference Dinner at University of St Andrews, St Salvators at 7.30pm. (Pre booked by delegates) http://www.st-andrews.ac.uk/accommodation/ug/current/residents/wardens/stsalvatorshall/

mailto:[email protected]

http://www.st-andrews.ac.uk/management/csear

http://www.st-andrews.ac.uk/management

http://www.st-andrews.ac.uk/management/contactus/howtofindus/

http://www.st-andrews.ac.uk/accommodation/ug/current/residents/wardens/stsalvatorshall/



PROGRAMME

Tuesday, 26th 9.00 – 9.30: 9.30 – 10.00: 10.00 - 12.00: 12.00 - 1.00: 1.00 - 3.00: 3.00 - 3.30: 3.30 - 5.00: 5.00 - 6.00:

EMERGING SCHOLARS COLLOQUIUM (a detailed programme of this day has been sent to invited delegates) Registration & Coffee Welcome and introduction (plenary session) Parallel sessions Lunch Parallel sessions Coffee break Closing plenary session: Faculty thoughts Informal interaction with CSEAR scholars

Wednesday, 27th 9.00 – 9.30: 9.30 – 9.45: 9.45 - 11.00: 11.00 - 11.30: 11.30 - 12.45: 12.45 – 2.00: 2.00 - 3.15: 3.15 – 3.45: 3.45 – 5.00: 6.30 – 7.30:

Registration for the Conference with coffee Welcome and introduction to the conference Session 1 (Full Papers) Coffee Session 2 (Working Papers) Lunch Session 3 (Full Papers) Coffee Session 4 (Working Papers) Dinner in Agnes Blackadder Hall



Thursday, 28th 9.30 - 10.45: 10.45 - 11.15: 11.15 - 12.30: 12.30 – 2.00: 2.00 – 3.30: 3.30 – 3.45: 3.45 – 5.00: 7.00 for 7.30 start

Session 5 (Full Papers) Coffee Open CSEAR Council AGM Lunch Plenary Session: Professor Ken McPhail Coffee Session 6 (Working Papers) Conference Dinner, St Salvator’s Hall

Friday, 29th

9.30 – 11.00: 11.00 – 11.30: 11.30 – 12.30: 12.30 – 2.00:

Practitioner Session 1 Coffee Practitioner Session 2 Lunch and end of conference



NOTICE FOR CONTRIBUTORS + CHAIRS

Full Paper sessions are 1 hour 15 minutes long, which means each paper, has 35 minutes. Presenters should aim to present for 20 minutes only – and thus leave a reasonable amount of time for discussion. Working Paper sessions are also 1 hour 15 minutes long, with three speakers each presenting for 10 - 15 minutes – again leaving time for discussion. All presenters should provide 10 paper copies of their presentation slides + one copy of the main paper if it is available. All delegates will have everyone’s email address and we encourage people to make direct contact with authors. Chairs will be advised to try and keep presenters to this time. For less experienced presenters, you are advised to use as few PowerPoint slides as possible - 5 or 6 at most - and to seek to focus the audience’s attention on the central, key issues that you wish to be discussed. Be disciplined but enjoy yourself – and help the audience enjoy it also!



Wednesday 27th August 2014

SESSION 1 FULL PAPERS

Time Stream A LR4

Chair: Petros Vourvachis

Stream B LR3

Chair: Eija Vinnari

Stream C S6

Chair: John Byrd

Stream D S4/5

Chair: Michelle Rodrigue

9.45 - 11.00

Jeffrey Unerman Incorporating materiality considerations into analyses of sustainability reporting absence Stephen Jollands Investigating the paradox of sustainability reporting

Gregory Morris Conflicting principles? Human rights, companies, morality (and “tax avoidance”) Jesse Dillard Broadening out and opening up: An agonistic attitude toward progressive social accounting

Thomas Cuckston Rendering ecosystems into calculable subjects of government Jill Atkins When bookkeepers become beekeepers: Why bee accountability?

Jared Davies Full Cost Accounting in a Higher Education Context: An Analysis through Dialogic, Organisational Change and Institutional Theory Lenses Massimo Contrafatto SER, ceremoniality and accountability: A “Trentinian” story




SESSION 2 WORKING PAPERS

Time Stream A LR4

Chair: Jared Davies

Stream B LR3

Chair: Pieter Conradie

Stream C S6

Chair: Francisco Ascui

Stream D S4/5

Chair: Lies Bouten

Stream E

S3 Chair: Abeer Hassan

11.30 - 12.45

Abby Hilson Accounting for the Social and Environmental impacts of Small and Medium-Sized Enterprises (SMEs) in Sub-Saharan Africa: The Case of Ghana’s Artisanal Mining Sector Sharif Mahmud Khalid Voices from the mines: The post-colonial flames liveth? Yang Liu A Longitudinal Study of Carbon Disclosure Strategy: Evidence from Utility, Energy and Mining Industries in the UK

Cynthia Jeffrey An Examination of the Determinants of Integrated Reporting Michelle Rodrigue From share value to shared value: integrating Integrated Reporting into organizational practices –a journey

Leonardo Rinaldi The power of water. A case study of the development and establishment of a water accounting and accountability system Diana Eerma Social Accounting for a University Department Michele Andreaus Inter-temporal and International comparative institutionalism - A case study on hydro-electric dams in the Italian Alps and the Canadian Coastal Mountains

Jonathan Maurice When accounting choices are not driven by opportunistic behaviours: the case of environmental accrued liabilities Alexandre Rambaud The concept of “Existence Value”: Another way to tackle and question Socio-Environmental Accounting Minna Suutari Material environmental information in co-operatives’ reporting: evolving frameworks and practicalities

Solange Garcia Behavioral impacts in the evaluation of socio-economic and environmental performance: Empirical evidence from measuring performance indicators of a company in the electricity sector in Brazil Peng Song motives and barriers of mandatory environmental reporting in Chinese listed companies





Time Stream A LR4

Chair: Minna Suutari

Stream B LR3

Chair: Andrea Romi

Stream C S6

Chair: Massimo Contrafatto

Stream D S64/5

Chair: Matias Laine

2.00 – 3.15

Azizul Islam Corporate disclosures on Curbing Foreign Bribery and the UK Bribery Act 2012: Evidence from UK companies (submitted in 2 parts) Luca Fornaciari Have the regulation and the level of disclosure influenced the value relevance of GRI’s information on environmental and human resources?

Rob Gray Plotting the Contours of an Emerging Field: An Essay and Research Note concerning British Academic Social and Environmental Accountants Giovanna Michelon Does the choice of CSR performance rating provider matter?

Suzana Grubnic Unpacking Management Control Systems to Balance the Profit-Sustainability Tensions: The Roles of Integration, Distribution and Co-ordination Asako Kimura The effect of management controls on inter-organisational relationships

Eija Vinnari, & Jesse Dillard (ANT)agonistic democratic processes: Pluralistic politicization in, and through, SEA research Xiaorui Wang Corporate Social Responsibility v.s. basic corporate responsibility: Non-financial disclosure of Chinese listed agribusinesses





Time Stream A LR4

Chair: Annelien Baele

Stream B LR3

Chair: Jill Atkins

Stream C S6

Chair: Julia Smith

Stream D S4/5

Chair: Jon Perkins

3.45 – 5.00

Lies Bouten On the role of accountants in the sustainability assurance process Jackie Brander-Brown Accounting Propositions for Sustainability Performance Information Systems: Environmental Aspects from UK Hotels Clemence Rannou A study on the environmental considerations made (?) in capital budgeting projects of Canadian organisations

Shamima Haque The climate change-related disclosures and accountability practices of Australian NGOs Lyton Chithambo The Effect of Stakeholder Pressure on Greenhouse-Gas Disclosure in the United Kingdom Roza Sagitova Preliminary analysis of environmental and carbon emissions disclosures by Russian corporations

John Byrd Accounting and Economic Biases in Donations to NGO’s: Building Better Metrics for Accountability Mohi Uddin Strategic responses to external pressures for accountability: a case study on a large development NGO

Dongyoung Lee Corporate Social Responsibility and Firm Innovation YH Tham Multiple Directorships and Environmental Disclosure – An Australian Perspective Charles Cullinan Investor Views of CSR Activities: Evidence from Shareholder Voting in Director Elections and Say-on-Pay Votes



Thursday 28th August 2014


Time Stream A LR4

Chair: Abby Hilson

Stream B LR3

Chair Leonardo Rinaldi

Stream C S6

Chair Jeannette Vinke

Stream D S4/5

Chair Cynthia Jeffrey

9.30 – 10.45

Francisco Ascui Power Games: The Invention and Reporting of Electricity Grid Emission Factors Petros Vourvachis Media pressure and social and environmental reporting of British Telecom: A spectacular perspective

Pieter Conradie Integrated Reporting: Foundations built on quicksand? Brendan O’Dwyer The Rise of Integrated Reporting: Understanding Attempts To Institutionalize A New Reporting Framework

Annelien Baele How do SMEs make sense of social and environmental reporting? Julia Smith Accounting and Accountability in Small Charities

Abeer Hassan The Relationships between Reporting Format, Environmental Disclosure and Environmental Performance: An Empirical Study Caterina Pesci ‘Repetition’ in social and environmental reports: At the intersection of Hume’s and Goffman’s concepts of impressions




Time

11.15 –

12.30

Lecture Room 4:

Open CSEAR Council Annual General Meeting


Time

2.00 -

3.30

Lecture Room 4

Chair: Professor John Ferguson

PLENARY SPEAKER: Professor Ken McPhail

CSR in a Post-Sovereign World





Time Stream A LR4

Chair: Caterina Pesci

Stream B LR3

Chair: Asako Kimura

Stream C S6

Chair: Suzana Grubnic

Stream D S4/5

Chair: Luca Fornaciari

3.45 – 5.00

Jeannette Vinke The necessity of defining Sustainability Reporting for Disruption Sara Moggi Social and environmental reporting in healthcare: the case of the integrated university hospitals in Italy

Bedanand Upadhaya Diffusion of Corporate Social Responsibility: Evidence from a Developing Country Zeeshan Mahmood Emergence And Development Of Corporate Sustainability Reporting In Pakistan – The Institutional Logic Perspective Bertha Pérez-Rocha The Adoption of CSR Voluntary Initiatives: Social Responsibility or Colouring Reputation

Charles Cho Management Control Systems And Human Rights: The Case Of Paris Saint-Germain Football Fans Carlos Larrinaga Research engagement in accounting for sustainable development Emilio Passeti Talking about water accounting worth: A case study on a water utility company

Tom Schneider Recognition and Valuation Relevance of Asset Retirement Obligations by Canadian Natural Resource Companies Jon Perkins An Examination of the Reporting Quality of Integrated Reports Andrea Romi The Relation between Assurance Quality and Sustainability Report Restatements



Friday 29th August 2014

Time 9.30

– 11.00

Lecture Room 4:

PLENARY SESSION 1 PRACTITIONERS

Friday 29th August 2014

Time 11.30

– 12.30

Lecture Room 4:

PLENARY SESSION 2 PRACTITIONERS

26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS · 2019-09-03 · 26th INTERNATIONAL CONGRESS ON...

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