Becoming Sustainable: A Rational Decision Based on Sound Information and Effective Processes?

Jeffrey Hales · Ella Mae Matsumura · Donald V. Moser · Rick Payne

42 citations0/0 files storedJournal of Management Accounting Research

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Corporate Social Responsibility Reporting Accounting and Organizational Management Accounting and Financial Management

Abstract

ABSTRACT This article is based on a panel discussion of accounting and sustainability at the AAA 2014 Management Accounting Section Midyear Meeting. It first provides background and motivation for the original panel and then presents the three panelists' remarks, which have been further extended in developing this article. The article therefore consists primarily of three essays. The first essay discusses the information on which CSR decisions could be based, emphasizing the role of regulation in promoting the production of new types of information. The second essay discusses how to assess the rationality of CSR investments. The third essay approaches the question of the rationality of CSR initiatives by first drawing an analogy to investments in customer satisfaction and quality improvement and then by considering the role of incentives and performance measures in driving sustainability. The latter two essays also provide specific guidance for experimental, archival, and field researchers interested in researching sustainability.

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2007The Social Responsibility of Business Is to Increase Its Profits 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 1984Attractive Quality and Must-Be Quality 2006Incentives and Prosocial Behavior 2001Value Maximisation, Stakeholder Theory, and the Corporate Objective Function 2009Individual and Corporate Social Responsibility 2003Strategy Maps: Converting Intangible Assets into Tangible Outcomes 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

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