Now showing items 1-14 of 14

    • Accounting and sustainable development : reflections and propositions 

      Bebbington, Jan; Russell, Shona; Thomson, Ian (2017-10) - Journal article
      This paper emerges from an invitation to reflect upon the achievements of social and environmental accounting as well as to identify the challenges that lie ahead as the field continues its engagement with the goal of ...
    • Accounts of nature and the nature of accounts : Critical reflections on environmental accounting and propositions for ecologically informed accounting 

      Russell, Shona Louise; Milne, Markus; Dey, Colin (2017-09-18) - Journal article
      This paper reviews and synthesises academic research in environmental accounting and demonstrates its shortcomings. It provokes scholars to rethink their conceptions of ‘accounts’ and ‘nature’, and alongside others in this ...
    • Activism, arenas and accounts in conflicts over tobacco control 

      Thomson, Ian; Dey, Colin; Russell, Shona Louise (2015) - Journal article
      Purpose - The purpose of this paper is to provide theoretical and empirical insights into the effective use of external accounts by social activists in conflict arenas in order to bring about change. Design/methodology/approach ...
    • Contemporary issues in banking 

      Molyneux, Phil; Wilson, John O. S. (2017-03) - Journal item
    • Creating numbers : carbon and capital investment 

      Vesty, Gillian; Telgenkamp, Abby; Roscoe, Philip John (2015) - Journal article
      Purpose - This case study seeks to illustrate the way in which carbon emissions are given calculative agency. We contribute to sociology of quantification with a specific focus on the performativity of the carbon number ...
    • The development of accounting in UK universities : an oral history 

      Stevenson, Lorna; Power, David; Ferguson, John; Collison, David (2018-02-01) - Journal article
      This article reports on the development of the accounting discipline in universities in England and Scotland from the 1960s. Drawing on the oral history narratives of six distinguished accounting scholars who played a ...
    • The effects of corporate and country sustainability characteristics on the cost of debt : an international investigation 

      Hoepner, Andreas; Oikonomou, Ioannis; Scholtens, Bert; Schröder, Michael (2016-02) - Journal article
      We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based in 28 different countries across ...
    • Employee voice through open-book accounting : the benefits of informational transparency 

      Timming, Andrew Richard; Brown, Ross Crawford (2015) - Journal article
      This paper explores the concept of open-book accounting. It illustrates the benefits of open-book reporting policies in terms of their potential ability to correct informational asymmetries, and it sets out some ideas for ...
    • ESG integration and the investment management process : fundamental investing reinvented 

      van Duuren, E.; Plantinga, A.; Scholtens, B. (2015-03-19) - Journal article
      We investigate how conventional asset managers account for environmental, social, and governance (ESG) factors in their investment process. We do so on the basis of an international survey among fund managers. We find that ...
    • Higher tax for top earners 

      FitzRoy, Felix; Jin, Jim (University of St Andrews, 2017-02) - Working or discussion paper
      The literature can justify increasing and decreasing marginal taxes (IMT & DMT) on top income under different social objectives and income distributions. Even if DMT are optimal, they are often politically infeasible. Then ...
    • Lower tax for minimum wage earners 

      FitzRoy, Felix; Jin, Jim (University of St Andrews, 2017-02) - Working or discussion paper
      We show that minimum wage earners should pay a lower tax than high earners. Though intuitive, this idea is not supported by the existing literature. The optimal maximin tax curve and two-band taxes are usually decreasing. ...
    • Measuring Tax Complexity 

      Ulph, David Tregear (Kluwer Law International, 2015-08-10) - Book item
    • The past, the present and the future of accounting for human rights 

      McPhail, Ken; Ferguson, John (2016) - Journal item
      Purpose – This paper discusses a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN ...
    • Should the International Accounting Standards Board have responsibility for human rights? 

      McPhail, Ken; Macdonald, Kate; Ferguson, John (2016-05) - Journal article
      Purpose – In this paper begin to explore the basis for, and ramifications of, applying relevant human rights norms—such as the United Nations Guiding Principles on Business and Human Rights—to the International Accounting ...