Social Accounting - In the Wake of the Sustainability

Authors

  • Anita Demény University of Miskolc
  • Zoltán Musinszki University of Miskolc

DOI:

https://doi.org/10.18096/TMP.2016.02.03

Keywords:

social accounting, cost system, sustainability, non-financial indicator, GRI

Abstract

Not only the strenghthening of global competition and the acceleration of technological evolution, but also the social and governmental claims for sustainability draw up new challanges and expectations against the decision support and accounting, too. Whether would the decision support and accounting be able to perform these challanges and expectations nowadays? The aim of the authors is to present some segments of these changes to the reader by this study.

Author Biographies

Anita Demény, University of Miskolc

PhD student

Zoltán Musinszki, University of Miskolc

Associate Professor

References

ANTHONY, R. N. – –GOVINDARAJAN, V. (2014): Management Control Systems, McGraw Hill,

ASHTON, D. – HOPPER, T. – SCAPENS, R. W. (1991): Introduction. In. Ashton, D. – Hopper, T. – Scapens, R. W. (ed.): Issues in Management Accounting. Prentice Hall, New York, pp. 1-16.

BARTHA, Z. – MOLNÁR, L. (2016). The SLEM model as an assessment method for local goods’ competitiveness. Theory, Methodology, Practice, 12(special issue), pp. 5-13. http://dx.doi.org/10.18096/TMP.2016.02.01

BÖCSKEI, E. – FENYVES, V. – ZSIDÓ, K. – BÁCS, Z. (2015): Expected Risk Assessment—Annual Report versus Social Responsibility, Sustainability, Volume 7, Issue 8, pp. 9960-9972. https://doi.org/10.3390/su7089960

BHIMANI, A. – BROMWICH, M. (1992): Management Accounting: evolution in progress. In. Drury, C. (ed.): Management Accounting Handbook. Butterworth – Heinemann Ltd., Oxford, pp. 14-35.

BODNÁR, V., (1997): Menedzsment kontroll, controlling, vezetői számvitel: nemzetközi elmélet és gyakorlat – hazai tapasztalatok – A controlling vezetési megközelítése. Vezetéstudomány. XXVIII. évf. 5. sz. pp. 3-12.

BUTLER, J. B. – HENDERSON, S. C. –RAIBORN, C. (2011): Sustainability and the Balanced Scorecard: Integrating Green Measures into Business Reporting, Management Accounting Quarterly, Volume 12, Issue 2, Winter 2011,

CHANDLER, A. D. (1995): The visible hand. 13. Kiadás, Harvard University Press, Cambridge, Massachusetts, London,

COOPER, R. – KAPLAN, R. S. (1988): Measure Costs Right: Make the Right Decisions. . Harvard Business Review. September-October 1988. pp. 96-102.

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC Available at: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013L0034&from=EN

DRURY, C. (2008): Management and Cost Accounting, 7th edition, Thomson Learning,

FIGGE, F. – HAHN, T. – SCHALTEGGER, S. – WAGNER, M. (2002a): The Sustainability Balanced Scorecard – Theory and Application of a Tool for Value-Based Sustainability Management, Greening if Industry Network Conference, Gothenburg.

FIGGE, F. – HAHN, T. – SCHALTEGGER, S. – WAGNER, M. (2002b): The Sustainability Balanced Scorecard – Linking Sustainability Management to Business Strategy, Business Strategy and the Environment, September/October 2002, pp. 269-284. https://doi.org/10.1002/bse.339

G. FEKETE, É. (2016): A postmodern employment model on the peripheries. Theory, Methodology, Practice, 12(special issue), pp. 41-54. http://dx.doi.org/10.18096/TMP.2016.02.04

GRI SUSTAINABILITY DISCLOSURE DATABASE Available at: http://database.globalreporting.org/search

GRI G3 GUIDELINES INCLUDING TECHNICAL PROTOCOL (2006) Available at: https://www.globalreporting.org/resourcelibrary/G3-Guidelines-Incl-Technical-Protocol.pdf

GRI G3.1 GUIDELINES INCLUDING TECHNICAL PROTOCOL (2011) Available at: https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf

GRI G4 PART1 (REPORTING PRINCIPLES AND STANDARD DISCLOSURES) (2013) Available at: https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf

GRI G4 PART2 (IMPLEMENTATION MANUAL) (2013) Available at: https://www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf

GRI’S G4 GUIDELINES: THE IMPACT ON REPORTING (2013) Available at: http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/g4-the-impact-on-reportingv2.pdf

HÁGEN I. ZS. – BORSÓS E. (2015): BSC modellel a kereskedelmi tevékenységet végző vállalkozások versenyképességéért, Controller Info, 2015/1., pp. 42-47.

HORVÁTH & PARTNER (2009): Controlling, Út egy hatékony controllingrendszerhez. Complex Kiadó, Budapest,

ILLÉS, M. (2016): Enterprise Models from Terms of Sustainability. Theory, Methodology, Practice, 12(special issue), pp. 55-67. http://dx.doi.org/10.18096/TMP.2016.02.05

JOHNSON, H. T. – KAPLAN, R. S. (1987): Relevance lost. The Rise and Fall of Manage-ment Accounting. Harvard Business School Press, Boston,,

KAPLAN, R. S. (1988): One Cost System Isn’t Enough. Harvard Business Review. January-February 1988. pp. 61-66.

KAPLAN, R. S. – ATKINSON, A. A. (2003): Vezetői üzleti gazdaságtan. Haladó vezetői számvitel. Panem Könyvkiadó, Budapest,

KAPLAN, R. S. – COOPER, R. (1997): Cost & Effect, Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press,

KAPLAN, R. S. – NORTON, P. D. (1992): The Balanced Scorecard – Measures that Drive Performance, Harvard Business Review, 92/1-2, pp. 71-79.

KAPLAN, R. S. – NORTON, P. D. (1996): Using the Balanced Scorecard as a Strategic Management System, Harvard Business Review 96/1-2. pp. 75-85.

KAPLAN, R. S. – NORTON, P. D. (1998): Balanced Scorecard – Kiegyensúlyozott stratégiai mutatószám-rendszer, KJK

LÁZÁR, L. (2002): A vállalati erőforrás-felhasználás leképezése és elemzése hazai üzleti szervezetekben. Ph.D Thesis, BKÁE, Budapest,

LOFT, A. (1991): The History of Management Accounting: Relevance Found. In. Ashton, D. – Hopper, T. – Scapens, R. W. (ed.): Issues in Management Accounting. Prentice Hall, New York, pp. 7-38.

MALTZ, A. C. – SHENHAR, A. J. – REILLY, R. R. (2003): Beyond the Balanced Scorecard: Refining the Search for Organizational Success Measures, Long Range Planning, Volume 36, Issue 2, April 2003, pp. 187–204. http://dx.doi.org/10.1016/s0024-6301(02)00165-6

MOLNÁR, V. (2016): Nem termelési folyamatok kontrollja Six Sigma megközelítésben, Controller Info, 2016/2., pp. 37-44.

MUSINSZKI, Z. (2016): Ipar 4.0 – költségrendszer 4.0? Innovációk a költségrendszerekben, Controller Info, 2016/3., pp. 2-9.

NAGY, SZ. – PISKÓTI, I. (2016): Route-based tourism product development as a tool for social innovation – historyvalley in the Cserehát region. Theory, Methodology, Practice, 12(special issue), pp. 75-86. http://dx.doi.org/10.18096/TMP.2016.02.07

SZILÁGYI, R. – VARGA, B. (2011): Kvantitatív információképzési technikák. Nemzeti Tankönyvkiadó, Budapest,

VÁRKONYINÉ JUHÁSZ, M. (2016): Challenges of establishing and operating social enterprises. Theory, Methodology, Practice, 12(special issue), pp. 68-74. http://dx.doi.org/10.18096/TMP.2016.02.06

VERESNÉ SOMOSI, M. (2010): The Self-Evaluation Model of Organizational Behaviour. European Integration Studies, 2010/1., pp. 227-237.

VERESNÉ SOMOSI, M. (2013): A szervezeti kompetencia- és képességépítés néhány sajátossága, Controller Info, 2013/11., pp. 21-30.

WEBER, J. (2001): Cost Accounting Systems Design and SAP-learning from German History. Journal of Cost Management. July/August 2001. pp. 33-36.

ZÉMAN, Z. – BÁCS, Z. – BÁN, E. – FENYVES, V. (2016): Hiteles vaghy félrevezető számviteli információk értékelése a nemzetközi és magyar gyakorlat összehasonlításában, Controller Info, 2016/3., pp. 52-57.

ZINGALES, F. – HOCKERTS, K. (2003): Balanced Scorecard and Sustainability: Examples from Literature and Practice, https://flora.insead.edu/fichiersti_wp/inseadwp2003/2003-30.pdf

https://www.globalreporting.org/information/about-gri/gri-history/Pages/GRI's%20history.aspx

https://www.greenbiz.com/blog/2013/05/23/9-new-things-about-g4-you-need-know

Downloads

Published

2016-11-15

How to Cite

Demény, A., & Musinszki, Z. (2016). Social Accounting - In the Wake of the Sustainability. Theory, Methodology, Practice - Review of Business and Management, 12(Special Issue), 26–40. https://doi.org/10.18096/TMP.2016.02.03