Skip to main content
Fachgebiete
Automobil + Motoren Bauwesen + Immobilien Business IT + Informatik Elektrotechnik + Elektronik Energie + Nachhaltigkeit Finance + Banking Management + Führung Marketing + Vertrieb Maschinenbau + Werkstoffe Versicherung + Risiko
DE
EN
Themenseiten
Organisationspsychologie Projektmanagement Marketing Smart Manufacturing
Bücher
Zeitschriften
Weitere Formate
Podcasts Webinare Technik Webinare Wirtschaft Kongresse Veranstaltungskalender Awards
Jetzt Einzelzugang starten
Zugang für Unternehmen
Referenzkunden
MTZ-Fachkongress

Antriebe und Energiesysteme von morgen


Austausch von Automobil- und Energiewirtschaft

Am 14./15. Mai geht es in Chemnitz um die Mobilitätswende durch Elektro- und Wasserstofffahrzeuge.
Erweiterte Suche
Anmelden
nach oben
Erschienen in:
Business Information Systems in a Networked, Smart and Open Environment Kapitel lesen Erstes Kapitel lesen

2018 | OriginalPaper | Buchkapitel

Exploring the Effects of Sustainability on Accounting Information Systems: The Role of SBSC

verfasst von : Katia Corsi, Brunella Arru

Erschienen in: Network, Smart and Open

Verlag: Springer International Publishing

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

In the last twenty years the companies and governments (see the recent directive—2014/95/EU) paid increasing attention to sustainability issues: they gained strategic relevance for the business and deserved interest of stakeholders. According to these sustainability information needs, academics and practitioners examined the development of new accounting information systems (AISs), aimed to collect, elaborate and integrate environmental and social data. In this paper, we consider the Sustainability Balanced Scorecard (SBSC), considering it as an urge to develop and integrate the AISs. The aim of this paper, through a case study, is to investigate the role of SBSC and try to highlight a relationship between the different designs of SBSC proposed by literature and different levels of integration of AISs. This work provides a theoretical contribution to the debate on accounting information system for sustainability and offers useful reflections for the practitioners about the potentialities and critical aspects of SBSC.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Jetzt informieren
Vorheriges Kapitel The Propensity of Being “Openness” of Italian LGAs. A Study of Possible Relationships with Financial Performance
Nächstes Kapitel The Moderating Effect of Proprietary Costs in the Relation Between Ownership Structure and Human Capital Disclosure in Sustainability Report
Fußnoten
1
We selected this case from AIDA, the Bureau van Dijk database. Among 25 listed Italian energy, water and environmental enterprises selected, only 10 draw up a sustainability report and only five of these adopted, or was starting to adopt, the SBSC (Hera, Terna, A2A, ERG, Iren).
 
Literatur
1.
Hall, J. K., Daneke, G. A., & Lenox, M. J. (2010). Sustainable development and entrepreneurship: Past contributions and future directions. Sustainable Development and Entrepreneurship, 25(5), 439–448.
2.
Hartmann, B., & Farkas, C. (2016). Energy efficient data centre infrastructure—Development of a power loss model. Energy and Buildings.
3.
Morioka, S. N., & de Carvalho, M. M. (2016). A systematic literature review towards a conceptual framework for integrating sustainability performance into business. Journal of Cleaner Production, 1–13.
4.
Choi, D. Y., & Gray, E. R. (2008). The venture development processes of «sustainable» entrepreneurs. Management Research News, 31(8), 558–569.CrossRef
5.
Hansen, A. (2014). Media and the environment. London: Routledge.
6.
WCED. (1987). Our common future. Oxford: Oxford University Press.
7.
Elkington, J. (2004). Enter the triple bottom line. In A. Henriques & J. Richardson (Eds.), The triple bottom line: Does it all add up (1–16). Earthscan.
8.
Porter, M. E., & Kramer, M. R. (2006). Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review.
9.
Langfield-Smith, K. (2007). A review of quantitative research in management control systems and strategy. Handbook of management accounting research (pp. 753–784). Oxford, UK: Elsevier.
10.
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62.CrossRef
11.
Brown, D., Dillard, J., & Marshall, S. (2005). Incorporating natural systems as part of accounting’s public interest responsibility. Journal of information system, 19(2), 79–104.CrossRef
12.
Busco, C., & Quattrone, P. (2015). Exploring how the balanced scorecard engages and unfolds: Articulating the visual power of accounting inscriptions. Contemporary Accounting Research, 32(3), 1236–1262.CrossRef
13.
Rinaldi, L., Binacchi M. (2007). Managing and measuring sustainability: The business case of public utility industry. Economia Aziendale 2000 Web, 1, 147–174
14.
Dillard, J. (2008). Responding to expanding accountability regimes by re-presenting organizational context. International Journal of Accounting Information Systems, 9(1), 21–42.CrossRef
15.
Brown, J. (2009). Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting, 20(3), 313–342.CrossRef
16.
Petcharat, N., & Mula, J. M. (2009). Identifying system characteristics for development of a sustainability management accounting information system: Towards a conceptual design for the manufacturing industry. IEEE, 56–64.
17.
Kaplan, R. S., & Norton, D. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.
18.
Broccardo, L. (2010). An empirical study of the balanced scorecard as a flexible strategic management and reporting tool. Economia Aziendale Online, 1(2), 81–91.
19.
Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Harvard Business Press.
20.
Fülöp, G., & Hernádi, B. H. (2013). Sustainability accounting: A success factor in corporate sustainability strategy (pp. 229–241). Riga: Present at New Challenges of Economic and Business Development–2013.
21.
Caraiani, C., Lungu, C. L., & Cornelia, D. (2015). Green accounting initiatives and strategies for sustainable development. IGI Global.
22.
Hansen, E. G., & Schaltegger, S. (2016). The sustainability balanced scorecard: A systematic review of architectures. Journal of Business Ethics, 133(2), 193–221.CrossRef
23.
Chofreh, A. G., Goni, F. A., Shaharoun, A. M., Ismail, S., & Klemeš, J. J. (2014). Sustainable enterprise resource planning: Imperatives and research directions. PSE Asia for Cleaner Production, 71, 139–147.CrossRef
24.
Lodhia, S., & Hess, N. (2014). Sustainability accounting and reporting in the mining industry: Current literature and directions for future research. Journal of Cleaner Production, 84, 43–50.CrossRef
25.
Schaltegger, S., & Burritt, R. (2010). Sustainability accounting for companies: Catchphrase or decision support for business leaders? Journal of World Business, 45, 375–384.CrossRef
26.
Bebbington, J., Unerman, J., & O’Dwyer, B. (2014). Sustainability accounting and accountability. London: Routledge.
27.
Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846.CrossRef
28.
Zhang, B., & Chen, B. (2016). Sustainability accounting of a household biogas project based on emergy. Applied Energy.
29.
Möller, A., & Schaltegger, S. (2005). The sustainability balanced scorecard as a framework for eco-efficiency analysis. Journal of Industrial Ecology, 9(4), 73–83.CrossRef
30.
Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance Accounting, 28(3–4), 327–356.CrossRef
31.
Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting: Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(2), 39–50.CrossRef
32.
Berkel, R. V. (2003). Managing for sustainable development: Using environmental management accounting and sustainable development reporting. CPA Congress, 21, 1–18.
33.
Gadenne, D., & Zaman, M. (2002). Strategic environmental management accounting: An exploratory study of current corporate practice and strategic intent. Journal of Environmental Assessment Policy and Management, 4(2), 123–150.
34.
Hubbard, G. (2009). Measuring organizational performance: Beyond the triple bottom line. Business Strategy and the Environment, 17, 171–191.
35.
Qian, W., & Burritt, R. (2007). Environmental accounting for waste management: A study of local governments in Australia. The Environmentalist, 27(1), 143–154.CrossRef
36.
Gale, R. (2006). Environmental management accounting as a reflexive modernization strategy in cleaner production. Journal of Cleaner Production, 14(14), 1228–1236.CrossRef
37.
Nachtmann, H., & Al-Rifai, M. H. (2004). An application of activity based costing in the air conditioner manufacturing industry. The Engineering Economist, 49(3), 221–236.CrossRef
38.
Bengo, I., Marika, A., Giovanni, A., & Calderini, M. (2016). Indicators and metrics for social business: A review of current approaches. Journal of Social Entrepreneurship, 7, 1–24.CrossRef
39.
Gray, R., O’Dochartaigh, A., & Rannou, C. (2016). Organisational effectiveness and social and environmental accounting: Through the past darkly. In J. Haslam & P. Sikka (Eds.), Pioneers of critical accounting: A celebration of the life of Tony Lowe (pp. 53–71). London: Palgrave Macmillan UK.CrossRef
40.
Heupel, T. (2015). Social management accounting: Development of an integrative framework for environmental and social costing. In L. O’Riordan, P. Zmuda, & S. Heinemann (Eds.), New perspectives on corporate social responsibility: Locating the missing link (pp. 301–319). Wiesbaden: Springer Fachmedien Wiesbaden.
41.
Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 1–12
42.
Parguel, B., Benoît-Moreau, F., & Larceneux, F. (2011). How sustainability ratings might deter “Greenwashing”: A closer look at ethical corporate communication. Journal of Business Ethics, 102, 15.CrossRef
43.
Passetti, E., Cinquin, L., Marelli, A., & Tenucci, A. (2014). Sustainability accounting in action: Lights and shadows in the Italian context. The British Accounting Review, 46, 295–308.CrossRef
44.
Lamberton, G. (2005). Sustainability accounting—A brief history and conceptual framework. Accounting Forum, 7, 13–14.
45.
Ferens, A. (2015). Best information system in achieving social responsibility strategy of the company. Economy & Business Journal, 9(1), 799–809.
46.
Petcharat, N., & Mula J. M. (2009). Identifying system characteristics for development of a sustainability management accounting information system: Towards a conceptual design for the manufacturing industry. IEEE, 56–64.
47.
IFAC. (2005). Environmental management accounting: International guidance.
48.
The Sigma Project. (2003). Sustainability accounting guide. London: The UK, & Department of Trade And Industry (DTI).
49.
Brooks, S., Seidel, S., & Recker, J. (2012). Unpacking green IS: A review of the existing literature and directions for the future. In J. vom Brocke (Ed.), Green business process management (pp. 15–37). Berlin: Springer.
50.
Atkinson, G. (2000). Measuring corporate sustainability. Journal of Environmental Planning and Management, 43(2), 235–252.CrossRef
51.
Rabbani, A., Zamani, M., Yazdani-Chamzini, A., & Zavadskas, E. K. (2014). Proposing a New Integrated Model Based on Sustainability Balanced Scorecard (SBSC) and MCDM approaches by using linguistic variables for the performance evaluation of oil producing companies. Expert Systems with Applications, 41(16), 7316–7327.CrossRef
52.
Chen, F.-H., Hsu, T.-S., & Tzeng, G.-H. (2011). A balanced scorecard approach to establish a performance evaluation and relationship model for hot spring hotels based on a hybrid MCDM model combining DEMATEL and ANP. International Journal of Hospitality Management, 30(4), 908–932.CrossRef
53.
Chai, N. (2009). Sustainability performance evaluation system in government: A balanced scorecard approach towards sustainable development. Springer Science & Business Media.
54.
Johanson, H., Skoog, M., Backlund, A., & Almqvist, R. (2006). Balancing dilemmas of the balanced scorecard. Accounting, Auditing & Accountability Journal, 19(6), 842–857.CrossRef
55.
Schaltegger, S., & Dyllick, T. (2002). Nachhaltig managen mit der Balanced Scorecard. Konzept und Fallstudien Sustainability Management with the Balanced Scorecard – Concept and Cases. Wiesbaden: Gabler.
56.
Birch, C. (2000). Future success. Melbourne: Prentice Hall.
57.
Lipe, M. G., & Salterio, S. E. (2000). The balanced scorecard; Judgmental effects of common and unique performance measures. The Accounting Review, 3, 289–298.
58.
Martinsons, M., Davison, R., & Tse, D. (1999). The balanced scorecard: A foundation for the strategic management of information systems. Decision Support Systems, 25(1), 71–88.CrossRef
59.
Johanson, H., Skoog, M., Backlund, A., & Almqvist, R. (2006). Balancing dilemmas of the balanced scorecard. Accounting, Auditing & Accountability Journal, 19(6), 842–857.CrossRef
60.
Kaplan, R. S., & Norton, D. P. (2004). Strategy maps: Converting Intangible assets into tangible outcomes (1st ed., Fourth Impression). Boston: Harvard Business Review Press.
61.
Kaplan, R. S., & Norton, D. P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part I.
62.
Kaplan, R. S., & Norton, D. P. (2001). The strategy-focused organization: How balanced scorecard companies Thrive in the new business environment. Brighton: Harvard Business Press.
63.
Kaplan, R. S. (2008). conceptual foundations of the balanced scorecard. Handbooks of Management Accounting Research, 3, 1253–1269.CrossRef
64.
Simons, R. (1994). How New top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15, 169–189.CrossRef
65.
Epstein, M. J., & Manzoni, J. F. (1997). The balanced scorecard and Tableau de Bord: Translating strategy into action. Management Accounting (US), 79(2), 28–36.
66.
The Sigma Project (2003, september) The Sigma Guidelines toolkit—Sustainability scorecard.
67.
Figgie, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard—Linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269–284.CrossRef
68.
Figgie, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard—Theory and application of a tool for value-based sustainability management. Presented at Greening of Industry Network Conference, Göteborg, Sweden.
69.
Schaltegger, S. (2004). Sustainability balanced scorecard. Controlling, 16(8–9), 511–516.CrossRef
70.
Herzberg, F., Mausner, B., & Snyderman, B. B. (1993). The motivation to work. Piscataway: Transaction Publishers.
71.
Butler, C. J., Henderson, S. C., & Raiborn, C. (2011). Sustainability and the balanced scorecard. Management Accounting Quarterly. Management Accounting Quarterly, 12(2), 1–10.
72.
Elijido-Ten, E. (2010). Sustainability and balanced scorecard reporting: What determines public disclosure decision? Presented at Proceedings of the 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010). Sydney, Australia.
73.
Govindan, K., Khodaverdi, R., & Jafarian, A. (2013). A fuzzy multi criteria approach for measuring sustainability performance of a supplier based on triple bottom line approach. Journal of Cleaner Production, 47, 345–354.CrossRef
74.
Rosano, M., & Schianetz, K. (2014). Measuring sustainability performance in industrial parks: A case study of the Kwinana industrial area. International Journal of Sustainable Development, 17(3), 261.CrossRef
75.
Länsiluoto, A., & Järvenpää, M. (2008). Environmental and performance management forces: Integrating «greenness» into balanced scorecard. Qualitative Research in Accounting & Management, 5(3), 184–206.CrossRef
76.
Nikolaou, I. E., & Tsalis, T. A. (2013). Development of a sustainable balanced scorecard framework. Ecological Indicators, 34, 76–86.CrossRef
77.
Crawford, D., & Scaletta, R. (2006). The balanced scorecard and corporate social responsibility: Aligning values for profit. FMI Journal, 17(3), 39–45.
78.
Savalia, J. D. (2016). Social and environmental performance indicators: Dimensions of integrated reporting and benefits for responsible management and sustainability. International Journal of Trend in Research and Development, 3(2), 257–259.
79.
Caraiani, C. (2012). Social and environmental performance indicators: Dimensions of integrated reporting and benefits for responsible management and sustainability. African Journal of Business Management, 6(14), 4990–4997.
80.
Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management Accounting Research, 19, 287–300.CrossRef
81.
Simons, R. (2000). Performance measurement and control systems for implementing strategies. Upper Saddle River: Prentice Hall.
82.
Gond, J.-P., Grubnic, S., Herzig, C., & Moon, J. (2012). Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research, 23, 205–223.CrossRef
83.
Gond, J. P., & Herrbach, O. (2006). Social reporting as an organizational learning tool? A theoretical framework. Journal of Business Ethics, 65, 359–371.CrossRef
84.
Eisenhardt, K. M. (1989). Building theories from case study research. The Academy of Management Review, 14(4), 532–550.
85.
Yin, R. K. (2013). Case study research: Design and methods. Thousand Oaks, CA: Sage.
86.
Ryan, B., Scapens, R. W., Theobald, M. (2002) Research method and methodology in finance and accounting. London: Thomson.
87.
Tsalis, T. A., Nikolaou, I. E., Grigoroudis, E., & Tsagarakis, K. P. (2013). A framework development to evaluate the needs of SMEs in order to adopt a sustainability-balanced scorecard. Journal of Integrative Environmental Sciences, 10(3–4), 179–197.CrossRef
Metadaten
Titel
Exploring the Effects of Sustainability on Accounting Information Systems: The Role of SBSC
verfasst von
Katia Corsi
Brunella Arru
Copyright-Jahr
2018
Buch
Network, Smart and Open

Print ISBN: 978-3-319-62635-2

Electronic ISBN: 978-3-319-62636-9

Copyright-Jahr: 2018

DOI
https://doi.org/10.1007/978-3-319-62636-9_16

Premium Partner

    Bildnachweise