RESPONSIBILITY ACCOUNTING INSPIRATION FOR SEGMENT REPORTING

Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility

Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the cont...

Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting

This article develops a multilayered theoretical model to underpin environmental accounting and reporting (severe environmental dangers; corporate responsibility; new relationship between industry and environment; measure industry’s impact, and disclose and report impact). This theoretical model has eight premises. It begins with the fundamental premise that environmental change puts the planet...

Ambiguous but tethered: An accounting basis for sustainability reporting

Sustainability reporting continues to become more widespread, despite ambiguities underlying the concept that may lead to varied interpretations and wider scope for “managing public perceptions” (e.g., Cho et al., 2010; Neu et al., 1998). An examination of the current form it takes using the GRI suggests a trade-off between principles and rules, with reduced emphasis on normative principles and...

Counting and Reporting Red/Blue Segment Intersections

We simplify the red/blue segment intersection algorithm of Chazelle et al: Given sets of n disjoint red and n disjoint blue segments, we count red/blue intersections in O(n log n) time using O(n) space or report them in additional time proportional to their number. Our algorithm uses a plane sweep to presort the segments; then it operates on a list of slabs that eeciently stores a single level ...

ACCOUNTABILITY AND RESPONSIBILITY The Influence ofOrganisation Design on Management Accounting