Ethics and Sustainability in Accounting and Finance, Volume II

by Kıymet Tunca Çalıyurt
Ethics and Sustainability in Accounting and Finance, Volume II
Author: Kıymet Tunca Çalıyurt
Publisher: Springer Nature
Total Pages: 290
Release: 2020-12-14
Genre: Business & Economics
ISBN: 9811519285
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This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.

Ethics and Sustainability in Accounting and Finance, Volume III

by Kıymet Tunca Çalıyurt
Ethics and Sustainability in Accounting and Finance, Volume III
Author: Kıymet Tunca Çalıyurt
Publisher: Springer Nature
Total Pages: 344
Release: 2021-10-04
Genre: Business & Economics
ISBN: 9813366362
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This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and finance from the book , Volumes I and II, looking into topics such as the importance of good governance in accounting, tax, auditing and fraud examination, ethics, sustainability, environmental issues and new technologies and their effects on accounting and finance, focusing in particular on environmental and sustainability reporting in the oil and gas and banking sectors. The book also considers the growing importance of audit quality in this time of the COVID-19 pandemic.

Ethics and Sustainability in Accounting and Finance, Volume I

by Kıymet Tunca Çalıyurt
Ethics and Sustainability in Accounting and Finance, Volume I
Author: Kıymet Tunca Çalıyurt
Publisher: Springer
Total Pages: 281
Release: 2019-01-14
Genre: Business & Economics
ISBN: 9811332037
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This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.

Accountability, Ethics and Sustainability of Organizations

by Sandro Brunelli
Accountability, Ethics and Sustainability of Organizations
Author: Sandro Brunelli
Publisher: Springer Nature
Total Pages: 201
Release: 2019-11-22
Genre: Business & Economics
ISBN: 3030311937
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This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.

New Approaches to CSR, Sustainability and Accountability, Volume II

by Kıymet Tunca Çalıyurt
New Approaches to CSR, Sustainability and Accountability, Volume II
Author: Kıymet Tunca Çalıyurt
Publisher: Springer Nature
Total Pages: 229
Release: 2021-09-01
Genre: Business & Economics
ISBN: 981336808X
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This book continues the discussion on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.

Social Accounting for Sustainability

by José Luis Retolaza
Social Accounting for Sustainability
Author: José Luis Retolaza
Publisher: Springer
Total Pages: 77
Release: 2015-10-16
Genre: Business & Economics
ISBN: 3319133772
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This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.

New Approaches to CSR, Sustainability and Accountability, Volume I

by Kıymet Tunca Çalıyurt
New Approaches to CSR, Sustainability and Accountability, Volume I
Author: Kıymet Tunca Çalıyurt
Publisher: Springer Nature
Total Pages: 277
Release: 2019-09-23
Genre: Business & Economics
ISBN: 9813295880
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This book provides a platform for discussing the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future’, the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding companies’ ability to implement sustainability, ethics, and effective corporate governance. Simultaneously, they explore how organizations must adapt to sustainability-related developments.

Integrity, Transparency and Corruption in Healthcare & Research on Health, Volume I

by Kıymet Tunca Çalıyurt
Integrity, Transparency and Corruption in Healthcare & Research on Health, Volume I
Author: Kıymet Tunca Çalıyurt
Publisher: Springer Nature
Total Pages: 266
Release: 2020-02-03
Genre: Philosophy
ISBN: 9811514240
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This book grapples with the numerous risks organizations face in order to succeed. These include economic risks, disaster risks, supply-chain risks, regulatory risks, and technology risks, all of which affect organizations in different ways and in varying degrees. Referencing Mahatma Gandhi’s seven unethical behaviors in the business world—wealth without work, pleasure without conscience, knowledge without character, commerce without morality, science without humanity, religion without sacrifice, and politics without principle—the authors analyze the healthcare sector. As competition in the health sector increases, there has also been a rise in unethical behavior. Corruption in the health sector results in severe consequences as it could affect the health of millions. This volume explores fraud schemes and cases, legislation to avoid cheating, lack of law, transparency, ethical issues, corporate governance and transparency in the health and pharmaceutical sector bringing together the perspectives of practitioners, professionals, as well as academic authors.