메뉴 건너뛰기




Volumn 20, Issue 5, 2011, Pages 331-347

Sustainable Development and Certification Practices: Lessons Learned and Prospects

Author keywords

Accountability; Certification auditing; ISO standards; Rational myths; Reporting; Stakeholders; Sustainable development

Indexed keywords

ACCOUNTABILITY; CERTIFICATION; CRITICAL ANALYSIS; INSTITUTIONAL FRAMEWORK; STAKEHOLDER; STANDARDIZATION; SUSTAINABLE DEVELOPMENT;

EID: 79959556143     PISSN: 09644733     EISSN: 10990836     Source Type: Journal    
DOI: 10.1002/bse.701     Document Type: Article
Times cited : (170)

References (78)
  • 1
    • 67349111343 scopus 로고    scopus 로고
    • Corporate sustainability reporting: A study in disingenuity?
    • Aras G, Crowther D. 2009. Corporate sustainability reporting: A study in disingenuity? Journal of Business Ethics 87(1): 279-288
    • (2009) Journal of Business Ethics , vol.87 , Issue.1 , pp. 279-288
    • Aras, G.1    Crowther, D.2
  • 2
    • 60949111320 scopus 로고    scopus 로고
    • Corporate responsibility in emerging markets
    • Baskin J. 2006. Corporate responsibility in emerging markets. The Journal of Corporate Citizenship 24: 29-47.
    • (2006) The Journal of Corporate Citizenship , vol.24 , pp. 29-47
    • Baskin, J.1
  • 4
    • 0002153024 scopus 로고
    • Corporate accountability and the physical environment: Social responsibility and accounting beyond profit
    • Bebbington J, Gray R. 1993. Corporate accountability and the physical environment: Social responsibility and accounting beyond profit. Business Strategy and the Environment 2(2): 1-11.
    • (1993) Business Strategy and the Environment , vol.2 , Issue.2 , pp. 1-11
    • Bebbington, J.1    Gray, R.2
  • 6
    • 0942300506 scopus 로고    scopus 로고
    • ISO 9000: Outside the iron cage
    • Boiral O. 2003a. ISO 9000: Outside the iron cage. Organization Science 14(6): 720-737.
    • (2003) Organization Science , vol.14 , Issue.6 , pp. 720-737
    • Boiral, O.1
  • 7
    • 1542644971 scopus 로고    scopus 로고
    • The certification of corporate conduct: Issues and prospects
    • Boiral O. 2003b. The certification of corporate conduct: Issues and prospects. International Labour Review 142(3): 317-340.
    • (2003) International Labour Review , vol.142 , Issue.3 , pp. 317-340
    • Boiral, O.1
  • 8
    • 33847079206 scopus 로고    scopus 로고
    • Corporate greening through ISO 14001: A rational myth?
    • Boiral O. 2007. Corporate greening through ISO 14001: A rational myth? Organization Science 18(1): 127-146.
    • (2007) Organization Science , vol.18 , Issue.1 , pp. 127-146
    • Boiral, O.1
  • 10
    • 33645401081 scopus 로고    scopus 로고
    • Approaches and perspectives in social and environmental accounting: An overview of the conceptual landscape
    • Brown J, Fraser M. 2006. Approaches and perspectives in social and environmental accounting: An overview of the conceptual landscape. Business Strategy and the Environment 15(2): 103-117.
    • (2006) Business Strategy and the Environment , vol.15 , Issue.2 , pp. 103-117
    • Brown, J.1    Fraser, M.2
  • 11
    • 84911086548 scopus 로고    scopus 로고
    • Histories of and rationales for sustainability reporting
    • Unerman J, Bebbington J, O'Dwyer B. New York: Routledge
    • Buhr N. 2007. Histories of and rationales for sustainability reporting. In Sustainability, accounting and accountability, Unerman J, Bebbington J, O'Dwyer B. New York: Routledge. 57-69.
    • (2007) Sustainability, accounting and accountability , pp. 57-69
    • Buhr, N.1
  • 12
    • 79959561865 scopus 로고    scopus 로고
    • Business Improvement Network. (March-April). Reactions to ISO Secretary-General's 'police yourselves' call to ISO 9000 community. ISO Management Systems
    • Business Improvement Network. 2002 (March-April). Reactions to ISO Secretary-General's 'police yourselves' call to ISO 9000 community. ISO Management Systems: 55-61.
    • (2002) , pp. 55-61
  • 13
    • 0036704443 scopus 로고    scopus 로고
    • Globalization and the environment: Strategies for international voluntary initiatives
    • Christmann P, Taylor G. 2002. Globalization and the environment: Strategies for international voluntary initiatives. Academy of Management Executive 16(3): 121-135.
    • (2002) Academy of Management Executive , vol.16 , Issue.3 , pp. 121-135
    • Christmann, P.1    Taylor, G.2
  • 15
    • 33645817749 scopus 로고    scopus 로고
    • An investigation of TBL report assurance statements: UK and European evidence
    • Deegan C, Cooper BJ, Shelly M. 2006. An investigation of TBL report assurance statements: UK and European evidence. Managerial Auditing Journal 21(4): 329-371.
    • (2006) Managerial Auditing Journal , vol.21 , Issue.4 , pp. 329-371
    • Deegan, C.1    Cooper, B.J.2    Shelly, M.3
  • 16
    • 77953659680 scopus 로고    scopus 로고
    • Measuring corporate environmental performance: The trade-offs of sustainability ratings
    • Delmas M, Blass VD. 2010. Measuring corporate environmental performance: The trade-offs of sustainability ratings, Business Strategy and the Environment 19(4): 245-260.
    • (2010) Business Strategy and the Environment , vol.19 , Issue.4 , pp. 245-260
    • Delmas, M.1    Blass, V.D.2
  • 17
    • 67650445172 scopus 로고    scopus 로고
    • Is the socially responsible corporation a myth? The good, the bad, and the ugly of corporate social responsibility
    • Devinney TM. 2009. Is the socially responsible corporation a myth? The good, the bad, and the ugly of corporate social responsibility. Academy of Management Perspectives 23(2): 44-56.
    • (2009) Academy of Management Perspectives , vol.23 , Issue.2 , pp. 44-56
    • Devinney, T.M.1
  • 18
    • 84911130759 scopus 로고    scopus 로고
    • Developing silent and shadow accounts
    • Unerman J, Bebbington J, O'Dwyer B. New York: Routledge
    • Dey C. 2007. Developing silent and shadow accounts. In Sustainability, accounting and accountability, Unerman J, Bebbington J, O'Dwyer B. New York: Routledge. 307-326.
    • (2007) Sustainability, accounting and accountability , pp. 307-326
    • Dey, C.1
  • 19
    • 0000953669 scopus 로고
    • The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
    • DiMaggio PJ, Powell WW. 1983. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 48: 147-160.
    • (1983) American Sociological Review , vol.48 , pp. 147-160
    • DiMaggio, P.J.1    Powell, W.W.2
  • 20
    • 0036858954 scopus 로고    scopus 로고
    • Financial comparability and environmental diversity: An international context
    • Edwards P, Birkin FK, Woodward DG. 2002. Financial comparability and environmental diversity: An international context. Business Strategy and the Environment 11(6): 343-359.
    • (2002) Business Strategy and the Environment , vol.11 , Issue.6 , pp. 343-359
    • Edwards, P.1    Birkin, F.K.2    Woodward, D.G.3
  • 21
    • 77955639407 scopus 로고    scopus 로고
    • The role of analogy in the institutionalization of sustainability reporting
    • Etzion D, Ferraro F. 2010. The role of analogy in the institutionalization of sustainability reporting. Organization Science 21(5): 1092-1107.
    • (2010) Organization Science , vol.21 , Issue.5 , pp. 1092-1107
    • Etzion, D.1    Ferraro, F.2
  • 23
  • 25
    • 84986082587 scopus 로고    scopus 로고
    • Openness to context-based research: The gulf between the claims and actions of Big Six firms in the USA
    • Gendron Y. 2000. Openness to context-based research: The gulf between the claims and actions of Big Six firms in the USA. Accounting, Auditing & Accountability Journal 13(2): 175-196.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , Issue.2 , pp. 175-196
    • Gendron, Y.1
  • 26
    • 77951209303 scopus 로고    scopus 로고
    • Identity narratives under threat: A study of former members of Arthur Andersen
    • Gendron Y, Spira LF. 2010. Identity narratives under threat: A study of former members of Arthur Andersen. Accounting, Organizations and Society 35(3): 275-300.
    • (2010) Accounting, Organizations and Society , vol.35 , Issue.3 , pp. 275-300
    • Gendron, Y.1    Spira, L.F.2
  • 27
    • 84986178222 scopus 로고    scopus 로고
    • In the name of accountability: State auditing, independence and new public management
    • Gendron Y, Cooper DJ, Townley B. 2001. In the name of accountability: State auditing, independence and new public management. Accounting, Auditing & Accountability Journal 14(3): 278-310.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.3 , pp. 278-310
    • Gendron, Y.1    Cooper, D.J.2    Townley, B.3
  • 28
    • 32944481171 scopus 로고    scopus 로고
    • An examination of the ethical commitment of professional accountants to auditor independence
    • Gendron Y, Suddaby R, Lam H. 2006. An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics 64(2): 169-193.
    • (2006) Journal of Business Ethics , vol.64 , Issue.2 , pp. 169-193
    • Gendron, Y.1    Suddaby, R.2    Lam, H.3
  • 29
    • 33751413294 scopus 로고    scopus 로고
    • The construction of auditing expertise in measuring government performance
    • Gendron Y, Cooper DJ, Townley B. 2007. The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society 32(1/2): 101-129.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.1-2 , pp. 101-129
    • Gendron, Y.1    Cooper, D.J.2    Townley, B.3
  • 30
    • 76049123405 scopus 로고    scopus 로고
    • Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet
    • Gray R. 2010. Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society 35(1): 47-62.
    • (2010) Accounting, Organizations and Society , vol.35 , Issue.1 , pp. 47-62
    • Gray, R.1
  • 31
    • 75049085266 scopus 로고    scopus 로고
    • Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order
    • Guénin-Paracini H, Gendron Y. 2010. Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order. Critical Perspectives on Accounting 21(2): 134-158.
    • (2010) Critical Perspectives on Accounting , vol.21 , Issue.2 , pp. 134-158
    • Guénin-Paracini, H.1    Gendron, Y.2
  • 34
    • 0000510831 scopus 로고
    • The audit expectations gap - Plus ça change, plus c'est la même chose?
    • Humphrey C, Moizer P, Turley S. 1992. The audit expectations gap - Plus ça change, plus c'est la même chose? Critical Perspectives on Accounting 3(2): 137-161.
    • (1992) Critical Perspectives on Accounting , vol.3 , Issue.2 , pp. 137-161
    • Humphrey, C.1    Moizer, P.2    Turley, S.3
  • 35
    • 4444355565 scopus 로고    scopus 로고
    • Institute of Social and Ethical Accountability, London: AccountAbility.
    • Institute of Social and Ethical Accountability. 2003. AA1000 Assurance Standard, London: AccountAbility.
    • (2003) AA1000 Assurance Standard
  • 37
    • 79959544832 scopus 로고    scopus 로고
    • ISO (International Organization for Standardization), Geneva: ISO Central Secretariat.
    • ISO (International Organization for Standardization). 2005. Publicizing your ISO 9001: 2000 or ISO 14001: 2004 certification, Geneva: ISO Central Secretariat.
    • (2005) Publicizing your ISO 9001: 2000 or ISO 14001: 2004 certification
  • 39
    • 79959570831 scopus 로고    scopus 로고
    • ISO (International Organization for Standardization), Geneva: ISO Central Secretariat.
    • ISO (International Organization for Standardization). 2008. The ISO Survey 2006, Geneva: ISO Central Secretariat.
    • (2008) The ISO Survey 2006
  • 41
    • 77953677299 scopus 로고    scopus 로고
    • Determinants of the adoption of sustainability assurance statements: An international investigation
    • Kolk A, Perego P. 2010. Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment 19(3): 182-198.
    • (2010) Business Strategy and the Environment , vol.19 , Issue.3 , pp. 182-198
    • Kolk, A.1    Perego, P.2
  • 43
    • 77954432163 scopus 로고    scopus 로고
    • Changing behavior by improving codes of ethics
    • Lere JC, Gaumnitz BR. 2007. Changing behavior by improving codes of ethics. American Journal of Business 22(2): 7-17.
    • (2007) American Journal of Business , vol.22 , Issue.2 , pp. 7-17
    • Lere, J.C.1    Gaumnitz, B.R.2
  • 44
    • 0003474721 scopus 로고    scopus 로고
    • Speech by SEC Chairman, May 10, New York: New York University, Center for Law and Business.
    • Levitt A. 2000. Renewing the covenant with investors, Speech by SEC Chairman, May 10, New York: New York University, Center for Law and Business.
    • (2000) Renewing the covenant with investors
    • Levitt, A.1
  • 45
    • 33846315787 scopus 로고    scopus 로고
    • Environmental disclosures and compulsory accounting standards: The case of Spanish annual reports
    • Llena F, Moneva JM, Hernández B. 2007. Environmental disclosures and compulsory accounting standards: The case of Spanish annual reports. Business Strategy and the Environment 16(1): 50-63.
    • (2007) Business Strategy and the Environment , vol.16 , Issue.1 , pp. 50-63
    • Llena, F.1    Moneva, J.M.2    Hernández, B.3
  • 46
    • 67349243005 scopus 로고    scopus 로고
    • Assurance services for sustainability reports: Standards and empirical evidence
    • Manetti G, Becatti L. 2009. Assurance services for sustainability reports: Standards and empirical evidence. Journal of Business Ethics 87(1): 289-298.
    • (2009) Journal of Business Ethics , vol.87 , Issue.1 , pp. 289-298
    • Manetti, G.1    Becatti, L.2
  • 47
    • 41149112573 scopus 로고    scopus 로고
    • Future prospects for corporate sustainability reporting
    • Unerman J, Bebbington J, O'Dwyer B. New York: Routledge
    • Markus JM, Gray R. 2007. Future prospects for corporate sustainability reporting. In Sustainability, accounting and accountability, Unerman J, Bebbington J, O'Dwyer B. New York: Routledge. 184-208.
    • (2007) Sustainability, accounting and accountability , pp. 184-208
    • Markus, J.M.1    Gray, R.2
  • 48
    • 0000057597 scopus 로고
    • Institutional organizations: Formal structure as myth and ceremony
    • Meyer JW, Rowan B. 1977. Institutional organizations: Formal structure as myth and ceremony. American Journal of Sociology 83(2): 340-363.
    • (1977) American Journal of Sociology , vol.83 , Issue.2 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 49
    • 33747597798 scopus 로고    scopus 로고
    • GRI and the camouflaging of corporate unsustainability
    • Moneva JM, Archel P, Correa C. 2006. GRI and the camouflaging of corporate unsustainability. Accounting Forum 30(2): 121-137.
    • (2006) Accounting Forum , vol.30 , Issue.2 , pp. 121-137
    • Moneva, J.M.1    Archel, P.2    Correa, C.3
  • 50
    • 31144458817 scopus 로고    scopus 로고
    • Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling
    • Moore D, Tetlock P, Tanlu L, Bazerman MH. 2006. Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling. Academy of Management Review 31(1): 1-20.
    • (2006) Academy of Management Review , vol.31 , Issue.1 , pp. 1-20
    • Moore, D.1    Tetlock, P.2    Tanlu, L.3    Bazerman, M.H.4
  • 51
    • 84911070426 scopus 로고    scopus 로고
    • The nature of NGO accountability: Motives, mechanisms and practice
    • Unerman J, Bebbington J, O'Dwyer B New York: Routledge.
    • O'Dwyer B. 2007. The nature of NGO accountability: Motives, mechanisms and practice. In Sustainability, accounting and accountability, Unerman J, Bebbington J, O'Dwyer B. 285-306. New York: Routledge.
    • (2007) Sustainability, accounting and accountability , pp. 285-306
    • O'Dwyer, B.1
  • 52
    • 84911074232 scopus 로고    scopus 로고
    • Assurance practice in sustainability reporting
    • Unerman J, Bebbington J, O'Dwyer B New York: Routledge.
    • Owen D. 2007. Assurance practice in sustainability reporting. In Sustainability, accounting and accountability, Unerman J, Bebbington J, O'Dwyer B. 168-183. New York: Routledge.
    • (2007) Sustainability, accounting and accountability , pp. 168-183
    • Owen, D.1
  • 53
    • 20444398829 scopus 로고    scopus 로고
    • Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation
    • Owen D, O'Dwyer B. 2005. Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation. The British Accounting Review 37(2): 205-29.
    • (2005) The British Accounting Review , vol.37 , Issue.2 , pp. 205-229
    • Owen, D.1    O'Dwyer, B.2
  • 54
    • 0142069333 scopus 로고    scopus 로고
    • The new social audits: Accountability, managerial capture or the agenda of social champions?
    • Owen DL, Swift T, Bowerman M, Humphrey C. 2000. The new social audits: Accountability, managerial capture or the agenda of social champions? European Accounting Review 9(1): 81-98.
    • (2000) European Accounting Review , vol.9 , Issue.1 , pp. 81-98
    • Owen, D.L.1    Swift, T.2    Bowerman, M.3    Humphrey, C.4
  • 55
    • 79959553642 scopus 로고    scopus 로고
    • July-August). The auditor's tale: Conformity assessment as seen by a practitioner. ISO Management Systems
    • Paterson F. 2002 (July-August). The auditor's tale: Conformity assessment as seen by a practitioner. ISO Management Systems: 47-52.
    • (2002) , pp. 47-52
    • Paterson, F.1
  • 57
    • 0002996919 scopus 로고
    • From common sense to expertise: Reflections on the prehistory of audit sampling
    • Power M. 1992. From common sense to expertise: Reflections on the prehistory of audit sampling. Accounting, Organizations and Society 17(1): 37-62.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.1 , pp. 37-62
    • Power, M.1
  • 58
    • 0001279803 scopus 로고
    • The audit society
    • Hopwood AG, Miller P. Cambridge, England: Cambridge University Press
    • Power M. 1994. The audit society. In Accounting as social and institutional practice, Hopwood AG, Miller P. Cambridge, England: Cambridge University Press. 299-316.
    • (1994) Accounting as social and institutional practice , pp. 299-316
    • Power, M.1
  • 61
    • 0037403475 scopus 로고    scopus 로고
    • Auditing and the production of legitimacy
    • Power M. 2003a. Auditing and the production of legitimacy. Accounting, Organizations and Society 28(4): 379-394.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.4 , pp. 379-394
    • Power, M.1
  • 62
    • 27944447128 scopus 로고    scopus 로고
    • Evaluating the audit explosion
    • Power M. 2003b. Evaluating the audit explosion. Law & Policy 25(3): 185-202.
    • (2003) Law & Policy , vol.25 , Issue.3 , pp. 185-202
    • Power, M.1
  • 63
    • 69549115060 scopus 로고    scopus 로고
    • Toward a model to compare and analyze accountability standards - The case of the UN Global Compact
    • Rasche A. 2009. Toward a model to compare and analyze accountability standards - The case of the UN Global Compact. Corporate Social Responsibility and Environmental Management 16: 192-205.
    • (2009) Corporate Social Responsibility and Environmental Management , vol.16 , pp. 192-205
    • Rasche, A.1
  • 64
  • 65
    • 43149120486 scopus 로고    scopus 로고
    • Integrating and unifying competing and complementary frameworks: The search for a common core in the business and society field
    • Schwartz MS, Carroll AB. 2008. Integrating and unifying competing and complementary frameworks: The search for a common core in the business and society field. Business and Society 47(2): 148-186.
    • (2008) Business and Society , vol.47 , Issue.2 , pp. 148-186
    • Schwartz, M.S.1    Carroll, A.B.2
  • 66
    • 68249157961 scopus 로고    scopus 로고
    • Social and environmental reporting and the corporate ego
    • Spence C. 2009. Social and environmental reporting and the corporate ego. Business Strategy and the Environment 18(4): 254-265.
    • (2009) Business Strategy and the Environment , vol.18 , Issue.4 , pp. 254-265
    • Spence, C.1
  • 67
    • 0037347122 scopus 로고    scopus 로고
    • Business conceptions of sustainable development: A perspective from critical theory
    • Springett D. 2003. Business conceptions of sustainable development: A perspective from critical theory. Business Strategy and the Environment 12(2): 71-86.
    • (2003) Business Strategy and the Environment , vol.12 , Issue.2 , pp. 71-86
    • Springett, D.1
  • 68
    • 35748945142 scopus 로고    scopus 로고
    • Paving the way for sustainability communication: Evidence from a Swiss study
    • Stiller Y, Daub C-H. 2007. Paving the way for sustainability communication: Evidence from a Swiss study. Business Strategy and the Environment 16(7): 474-486.
    • (2007) Business Strategy and the Environment , vol.16 , Issue.7 , pp. 474-486
    • Stiller, Y.1    Daub, C.-H.2
  • 69
    • 84911166397 scopus 로고    scopus 로고
    • Mapping the terrain of sustainability accounting
    • Unerman J, Bebbington J, O'Dwyer B New York: Routledge.
    • Thomson I. 2007. Mapping the terrain of sustainability accounting. In Sustainability, accounting and accountability, Unerman J, Bebbington J, O'Dwyer B. 19-36. New York: Routledge.
    • (2007) Sustainability, accounting and accountability , pp. 19-36
    • Thomson, I.1
  • 70
    • 84911019528 scopus 로고    scopus 로고
    • Stakeholder engagement and dialogue
    • Unerman J, Bebbington J, O'Dwyer B. New York: Routledge
    • Unerman J. 2007. Stakeholder engagement and dialogue. In Sustainability, accounting and accountability, Unerman J, Bebbington J, O'Dwyer B. New York: Routledge. 86-103.
    • (2007) Sustainability, accounting and accountability , pp. 86-103
    • Unerman, J.1
  • 72
    • 0040970605 scopus 로고    scopus 로고
    • The production of distrust by means of producing trust
    • Walgenbach P. 2001. The production of distrust by means of producing trust. Organization Studies 22(4): 693-714.
    • (2001) Organization Studies , vol.22 , Issue.4 , pp. 693-714
    • Walgenbach, P.1
  • 73
    • 0003545437 scopus 로고
    • World Commission on Environment and Development, Oxford: Oxford University Press.
    • World Commission on Environment and Development. 1987. Our common future, Oxford: Oxford University Press.
    • (1987) Our common future
  • 74
    • 28844444748 scopus 로고    scopus 로고
    • Accounting professionalism - They just don't get it!
    • Wyatt AR. 2004. Accounting professionalism - They just don't get it! Accounting Horizons 18(1): 45-53.
    • (2004) Accounting Horizons , vol.18 , Issue.1 , pp. 45-53
    • Wyatt, A.R.1
  • 75
    • 74549162112 scopus 로고    scopus 로고
    • Why do standardized ISO 14001 environmental management systems lead to heterogeneous environmental outcomes?
    • Yin H, Schmeidler PJ. 2009. Why do standardized ISO 14001 environmental management systems lead to heterogeneous environmental outcomes? Business Strategy and the Environment 18(7): 469-486.
    • (2009) Business Strategy and the Environment , vol.18 , Issue.7 , pp. 469-486
    • Yin, H.1    Schmeidler, P.J.2
  • 76
    • 33749376157 scopus 로고    scopus 로고
    • An extended performance reporting framework for social and environmental accounting
    • Yongvanich K, Guthrie J. 2006. An extended performance reporting framework for social and environmental accounting. Business Strategy and the Environment 15(5): 309-21.
    • (2006) Business Strategy and the Environment , vol.15 , Issue.5 , pp. 309-321
    • Yongvanich, K.1    Guthrie, J.2
  • 77
    • 8644237735 scopus 로고    scopus 로고
    • How the U.S. accounting profession got where it is today: Part I
    • Zeff SA. 2003a. How the U.S. accounting profession got where it is today: Part I. Accounting Horizons 17(3): 189-205.
    • (2003) Accounting Horizons , vol.17 , Issue.3 , pp. 189-205
    • Zeff, S.A.1
  • 78
    • 8644237735 scopus 로고    scopus 로고
    • How the U.S. accounting profession got where it is today: Part II
    • Zeff SA. 2003b. How the U.S. accounting profession got where it is today: Part II. Accounting Horizons 17(4): 267-286.
    • (2003) Accounting Horizons , vol.17 , Issue.4 , pp. 267-286
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.