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- Convenors:
-
Teerooven Soobaroyen
(University of Essex)
Kelum Jayasinghe (University of Essex)
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- Location:
- L30 (Richmond building)
- Start time:
- 8 September, 2017 at
Time zone: Europe/London
- Session slots:
- 2
Short Abstract:
This panel invites empirical or conceptual contributions on how accounting is implicated in the framing and measuring of sustainability from an organisational or national standpoint in the context of emerging economies.
Long Abstract:
This panel invites empirical or conceptual contributions on how accounting is implicated in the framing and measuring of sustainability from an organisational or national standpoint in the context of emerging economies. Alongside the implementation of mainstream financial- and economic-led developments (e.g. financial accounting standards; public sector accounting and budgeting practices), there has been an increasing 'formalisation' of social responsibility and sustainability in emerging economies; often leading to the importing of sustainability accounting and reporting practices from models devised in developed countries. How do such accounting and reporting technologies and practices shape discourse, managerial practices, policy and reforms in emerging economies remains largely unanswered. In keeping with the conference's twin approach to conceptualise sustainability from a rationalist or critical perspectives, we invite contributions on the following themes focusing primarily on the context of developing economies:
• The role of accounting technologies in the measuring and dissemination of sustainability
• The role of accounting in meeting sustainable development goals
• The role of professional accounting firms in the assurance and governance of sustainability
• Organisational (i.e. companies, state agencies, non-governmental organisations) reporting and accountability on sustainability.
• The role of financial inclusion in promoting sustainability
This panel is organised in collaboration with the British Accounting and Finance Association (BAFA) Special Interest Group on Accounting and Finance in Emerging Economies (AFEE)".
Accepted papers:
Session 1M Karim Sorour (Northumbria University) Teerooven Soobaroyen (University of Essex) Mark Boadu (University of Professional Studies, Accra)
Paper short abstract:
The paper investigates the corporate social responsibility (CSR) in the unique context of rural and community banks (RCB) in Ghana. We focus on how/ why RCBs practice CSR.
Paper long abstract:
The paper investigates the CSR in the unique context of rural and community banks (RCB) in Ghana. Although, RCBs are organisations that should naturally engage with CSR, other limitations and pressures from external environment exist. As such, this paper investigates CSR motivations and practices in a local, rural or and/or grassroots context, and examine how CSR might be shaped by the underlying social, political and cultural environment in interaction within organisations with unique corporate identity. The paper highlights how CSR is practised in RCBs as part of their organisational identity which is co-created with society. RCBs uses different identity orientations to address the salient stakeholders needs, still this process leads to inevitable conflicts. Overall, the study gives a fresh and deep understanding of the CSR phenomenon and how organisational identity is key to understand the motivations and CSR practices in developing countries.
Kelum Jayasinghe (University of Essex) Mohamed Yassin (University of Bahrain)
Paper short abstract:
This paper explores the factors affecting the adoption of environmental management accounting practices in Egyptian manufacturing companies. From the lens of NIS, it illustrates the nexus between cultural and socio-economic factors and the sustainability oriented management accounting practices.
Paper long abstract:
This exploratory study aims at exploring the external factors that would affect the adoption of Environmental Management accounting (EMA) within Egyptian manufacturing companies. It adopted an institutional perspective and its theoretical framework principally relies on the New Institutional Sociology (NIS) theory. Relying on interpretative paradigm, the semi-structured interviews were used as the main data collection method of this research. The interviews have been conducted with the staff in sixteen Egyptian manufacturing companies, selected from most pollutant industries in the country. In addition, some interviews were conducted outside manufacturing companies with different actors, influencing the adoption of EMA in Egyptian companies. The results partially support the pre-expectation of the researchers about the significant role of different external factors related to EMA's adoption within emerging economics, and according to the adopted theoretical framework, the coercive pressure on Egyptian manufacturing companies could be more effective than the normative and mimetic ones. In addition, the results suggested that the cultural issues and socio-economic problems inside and outside the manufacturing companies may be considered as the main barriers for EMA adoption within Egyptian context.
Pawan Adhikari (University of Essex) Pik Liew (University of Essex) Abdurafiu Noah (University of Essex)
Paper short abstract:
Drawing on institutional theory, the study unfolds the types of strategies that Nigerian cement companies have adopted to report their carbon emissions and discharge environmental accountability.
Paper long abstract:
Environmental issues such as pollution and the adverse consequences they are having in climate change have drawn a global attention. The extant literature shows that environmental problems and the scale of consequences vary across developing and developed countries (Yale, 2005). A major issue within emerging economies has been the controlling of emissions, the rise of which has become unprecedented as the economies of these countries continue to expand. Prior work in Nigeria has illustrated a high rate of environmental pollutions led to by the expansion of oil extraction and other industrial activities (Hassan and Kouhy, 2013). In the last few years, the country has undertaken various initiatives, including the implementation of the Kyoto protocol, as part of reducing the greenhouse gas emissions. The extant literature has covered the impacts of such initiatives in the oil and energy sector (Hassan and Kouhy, 2013). However, the environmental impacts of other industries and the ways these industries are discharging their accountability have remained under-researched. The study adds to the literature by investigating how the cement industry - the second largest contributor to the socio-economic growth and development of Nigeria, (Mojekwu, 2013) - has been discharging its corporate and environmental accountability. Drawing on institutional theory, the study unfolds the types of strategies that Nigerian cement companies have adopted to report their carbon emissions and discharge environmental accountability.
Teerooven Soobaroyen (University of Essex) Raja Sannassee (University of Mauritius)
Paper short abstract:
We investigate the process by which Corporate Social Responsibility Foundations (CSRFs) allocate funds to non-governmental organisations (NGOs) and their own projects, the rationales and metrics used by CSRFs to monitor projects, and their external accountability mechanisms.
Paper long abstract:
Globally, concerns have gradually shifted from whether companies ought to engage in CSR or sustainability projects to a debate focused on the effectiveness and impact of the projects in delivering substantive social change. Although in-depth research has been gradually emerging in respect of the internal operations and logics of CSR practices and/or from a developing country context, the research seeks to contribute to the scant empirical evidence by examining how non-profit foundations select, monitor, fund and provide accountability for, CSR projects in developing countries;
This study is motivated by the decision of the Mauritius government to implement a rather unusual policy of compelling companies to pay a Corporate Social Responsibility (CSR) 'levy', thereby committing them to spend a minimum amount on CSR projects or otherwise pay the funds in the form of general taxation. This policy largely contributed to the creation or expansion of local CSR Foundations, as separate non-profit entities which would implement CSR projects using the proceeds of the levy on behalf of the donor companies.
Overall, our data reveals that CSRFs demonstrated a strategic and structured approach to the selection of projects in line with the expectations of the CSR levy. Yet, the management control and monitoring process by CSRFs is relatively unsophisticated and is to a large extent driven by (narrow) concerns about financial accountability and probity. External accountability and transparency are relatively minimal in nature and this is quite surprising in light of the significant funds invested over the last 5 years.
Thankom Arun (University Of Essex)
Paper short abstract:
This paper reflects on how the competency management can improve accountability practices and governance standards in developing countries. The competency management ensure that governance is efficient and responsive and leads to optimal usage pf resources in meeting the specified outcomes.
Paper long abstract:
This paper reflects on how the competency management can improve accountability practices and governance standards in developing countries. The competency management ensure that governance is efficient and responsive and leads to optimal usage pf resources in meeting the specified outcomes. We use the data from the experience of civil servants operating at cutting-edge level for three departments in Kerala, India, namely the Police, Social Justice and Scheduled Tribes (Marginalised social groups) Development, which arguably have a high rate of citizen interaction. The paper further explores the relevance of competency framework in enhancing the domestic accountability and governance standards, in the context of SDG goals.
Trevor Hopper (University of Sussex) Philippe Lassou (University of Guelph)
Paper short abstract:
This study compares government accounting reforms in an African Anglophone and a Francophone country, namely Ghana and Benin, with respect to neo-colonialism, neo-patrimonialism and good governance.
Paper long abstract:
This study compares government accounting reforms in an African Anglophone and a Francophone country, namely Ghana and Benin, with respect to neo-colonialism, neo-patrimonialism and good governance. The data draws from interviews with local officials concerned with government accounting, documents and documentaries. The focus lay on perceptions of the effectiveness of reforms, and issues surrounding their formulation and implementation. It was found that indigenous neo-patrimonial governance impedes progress in both countries, especially in Benin. In both countries their former colonial powers, Britain and France, still influence accounting, often directly by France but more indirectly by Britain. Although their aid and assistance has helped improve accounting capacity and systems, sometimes it was perceived as constituting neo-colonialism. Good governance aims seeking to increase civil service capacity, financial transparency and accountability, and civil society involvement remain problematic, especially in Benin, though Ghana has made progress.