Ownership and decision-making are key issues in the economic restructuring taking place as economies struggle to emerge from the Great Recession, and technological change and globalization continue to place new demands on workers and firms. Corporate, labor, and policy leaders are increasingly
recognizing the potential role of employee ownership, cooperatives, profit sharing, and other ways in which employees directly participate in decision-making and financial performance. This volume contains cutting-edge research on the causes and effects of financial and decision-making
participation, including results from the United States, European Union, Russia, India, and Basque area of Spain, along with a unique laboratory experiment to probe the real-world findings. Along with consideration of standard economic outcomes are studies that examine job satisfaction in the
largest U.S. worker cooperative, and firm survival among cooperatives and ESOP companies. In addition, there are theoretical and thought pieces on the meaning and value of employee ownership in a rapidly changing world economy.
Environment management and protection are top global priorities. Between cyclones affecting more than 2.6 million people across Mozambique, Malawi and Zimbabwe, and tornadoes ripping through the Mid-West in the United States, climate change is front and centre in the public mind. The six papers
in this volume of Advances in Environmental Management and Accounting provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa. Despite one of the UN's Sustainable Development Goals (SDGs) being Climate Action, very little
is known about environmental accounting and management practices in Africa. Including research based on South Africa and Nigeria, two of the largest contributors to greenhouse gas emissions, the research here is a significant contribution to understanding these practices.
This volume asks: how useful is environmental and social information to regulators, investors, financial institutions and practitioners? To what extend do food producers report on their water use given that water shortage is among the top 10 global risks? What influences the adoption of
environmental management techniques? How do different environmental management practices affect the financial performance of Small and Medium-Sized enterprises? Are environmental management and reporting regulations complied with and if not why?
Kemi C. Yekini, Liafisu Sina Yekini, Paschal Ohalehi
It is increasingly being recognised across society that the preservation of our natural environment should shape political, economic and social policies. This book delves into the partnership of non-governmental organisations (NGOs), Environmental NGOs (ENGOs), their communities, and their
governmental counterparts in responding to this need.
Providing extended research on environmentalism and the NGOs’ roles in promoting environmental accountability, the chapters present a comprehensive overview of the interaction between the two themes both regionally and internationally. Topics include the accountability of Environmental NGOs
(ENGOs), impact of NGOs on environmental sustainability, NGOs and sustainable development goals, NGOs and social reporting quality, and the role of NGOs in urban and rural environmental governance. The authors present these insights within the context of developing economies, continental and global
perspectives, as well as the transformational angle. This book provides readers with a truly comprehensive snapshot of the environmental accountability of NGOs.
Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and
timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further,
accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied,
as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.