The impact of corporate characteristics on social responsibility disclosure: a typology and frequency-based analysis

Article Abstract:

The relationship between types of social responsibility disclosures and certain characteristics of corporations is explored, based on a sampling of corporate annual reports from 134 firms in 10 industries. Corporate size and industry category are shown to correlate with disclosures in the areas of environment, energy, community involvement, and fair business practices, but do not appear to influence human resource or product disclosures. Conclusions on social responsibility in this study are based on numbers of disclosures indicated in annual reports and not necessarily on corporate activity levels.

Social aspects, Management, Surveys, Corporate culture, Corporate social responsibility

---

Irish women accountants and career progression: a research note

Article Abstract:

A study was conducted to examine the obstacles to career development that are experienced by working women in Ireland. Barriers at the levels of the profession, the organization, the family and the individual were investigated using data from a sample of 358 students. The findings indicate that employed Irish women experience career obstacles that are similar to those encountered by British and American women as reported in earlier studies.

Ireland, Demographic aspects, Employment, Career development, Working women, Sex discrimination against women, Women accountants

---

A note on matching control system implications with organizational characteristics: ZBB and MBO revisited

Article Abstract:

New control systems operated by a technical-rational logic often show contrary results because of underlying belief and value structures found within existing control systems, hierarchies, and tasks. Empirical examination is offered of such discord within the context of perceived managerial gains with zero based budgeting implementation. A number of prescriptive implications are provided for designing systems change.

Analysis, Accounting and auditing, Management by objectives, Control theory, Zero-base budgeting

Similar abstracts:

• Abstracts: Exploring the reliability of social and environmental disclosures content analysis. Pushing budgets down the line: Ascribing financial responsibility in the UK social services
• Abstracts: The introduction of accrual reporting policy in the Australian public sector: an agenda setting explanation. The effect of financial constraints and political pressure on the management of public pension plans
• Abstracts: The cornerstones of competitive advantage: a resource-based view. Human resource planning and organization performance: an exploratory analysis
• Abstracts: Management compensation contracts and merger-induced abnormal returns. The relation between insider-trading restrictions and executive compensation
• Abstracts: An international bugbear. Dinosaurs need not apply. One transplant the NHS doesn't need

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.