24 INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH

24TH INTERNATIONAL CONGRESS ON
SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH
PROGRAMME 3rd ² 5th September 2012,
Gateway Building, University of St Andrews
Welcome to the 24th Annual International Congress on Social and Environmental Accounting Research, often referred to
historically as the `CSEAR Summer School¶
(i)
The Conference opens with a plenary introduction followed by a half-day of Research Methods and Master Classes.
Further details follow in the programme but please note that these sessions will vary in their informality and that most require
some pre-thinking about the issues. Five sessions are available before coffee with the same five repeated after coffee
so that delegates can attend any two sessions.
Each Master Class will consist of a maximum of 15/20 people. Sign up sheets will be available at the Conference
Registration Desk, run on a first come first served basis. Please sign up for the sessions you are interested in attending.
(ii)
The Conference will then continue with smaller parallel paper sessions and parallel workshop sessions. Presentations of
papers and work in progress will be made in this less formal setting. The papers presented vary from those which are fairly
well developed to fledgling pieces of work. Given this, the sessions are intended to provide interaction between the paper
presenter and the group participants. Formal papers will not be available in every instance, however abstracts have been
sent to you ahead of the conference, and are available on the CSEAR website. These will be displayed at the conference,
and authors may be contacted later. (Authors of papers who are attending the conference are shown. Due to space, other
co-authors are not included in the programme).
(iii)
This year we are delighted that Professor Jan Bebbington from University of St Andrews and Professor Carlos
Larrinaga from the Universidad de Burgos are our academic plenary speakers, who will be presenting ³Accounting for
sustainable development: an emerging field´RQ:HGQHVGD\PRUQLQJDWDP.
(iv)
As you will all know 2012 is the UN International Year of the Co-operatives and we are most pleased to welcome Ed
Mayo (Co-op UK) and Hugh Donnelly (Co-operative Education Trust Scotland) as our plenary speakers for a
Practitioners Workshop. This session will be held on Tuesday afternoon.
(v)
In addition there will also be a meeting of the SEAJ Executive Editorial Board on Monday pm starting at 5pm in SR6 and
the CSEAR Executive Council will be held on Tuesday pm at 7.00pm at the Scores Hotel, St Andrews. Attendance is
restricted to Board/Council members and International Associates only. If this applies to you, you should have received a
personal notice inviting you to attend ± if in doubt please ask Rob, Jan, Sue or Lynn.
(vi)
On Wednesday afternoon, we are pleased to be hosting the first International Meeting of the Sustainability Context Group
with a half day workshop event which will be held in the Boardroom of the Gateway Building from 1.30pm ± 4.30pm. The
meeting is focusing on a submission to the Global Reporting Initiative (GRI). The half day has been organized as another
HOHPHQWRI&6($5¶VHQJDJHPHQWDQGSUDFWLtioner initiative and CSEAR is grateful to Mark McElroy, Martin Thomas and Bill
Baue for this opportunity.
CONTACT INFORMATION
The Centre for Social and Environmental Accounting Research
School of Management, The Gateway, The North Haugh,
The University of St. Andrews
St. Andrews, Fife KY16 9RJ, Scotland
Tel: +44(0) 1334 462805 Fax: +44 (0) 1334 462812
Email: [email protected]
URL: www.st-andrews.ac.uk/management/csear
THE GATEWAY: The University Of St Andrews
For Registration and All Conference Sessions
Address
The Gateway, North Haugh, University of St Andrews, St Andrews, Fife KY16 9RJ
Telephone (Gateway Reception)
+44 (0)1334 467400
Telephone University Switchboard
+44 (0)1334 476161
Fax: School of Management
+44 (0)1334 462812
URL: School of Management
www.st-andrews.ac.uk/management
How To Find the Gateway + University Map
http://www.st-andrews.ac.uk/management/contactus/howtofindus/
THE GATEWAY: The University of St Andrews Refreshments During Conference
Early arrival refreshments
From 9.00am
Mid-morning refreshments
10.45 - 11.15am
Buffet Lunch
12.30 - 1.45pm
Afternoon refreshments
3.15 - 3.45pm
CONFERENCE DINNERS
Sunday 2nd September
Informal Dinner at The Scores Hotel, St Andrews 7.00pm. (Pre-booked by delegates)
http://www.bw-scoreshotel.co.uk/
Monday 3rd September
Conference Dinner at University of St Andrews, Lower College Hall 7.30pm. (Pre booked by delegates)
http://www.st-andrews.ac.uk/visiting/Virtualtours/LowerCollegeHall/
Tuesday 4th September
Personal choice in the town.
PROGRAMME 3rd ± 5th September 2012
Monday, 3rd
9.30 ± 12.30: Research Methods and Master Classes Workshop
1.55 ± 2.00: Welcome Plenary: LR4
2.00 ± 3.15: Parallel Sessions
3.45 ± 5.00: Workshop Parallel Sessions
5.00: SEAJ Executive Editorial Board Meeting: Room SR6
7.30: Conference Dinner, University of St Andrews, Lower College Hall
Tuesday, 4th
9.30 ± 10.45: Parallel Sessions
11.15 ± 12.30: Parallel Sessions
1.45 ± 2.00: Mark McElroy: SCG event introduction to be held on 5th September at 2.00.
2.00 ± 5.00: 3UDFWLWLRQHUV¶)RUXP81,QWHUQDWLRQDO<HDURI&R-operatives.
Plenary speakers Ed Mayo ± Co-op UK and Hugh Donnelly Co-operative Education Trust Scotland
7.00: Meeting of the CSEAR Council: Scores Hotel St Andrews
Wednesday, 5th
9.30 ± 10.45:Plenary Speakers: Jan Bebbington and Carlos Larrinaga: LR4:
³Accounting for sustainable development: an emerging field´
11.15 ± 12.30: Parallel Sessions
12.30 ± 1.30: Buffet Lunch
1.30 ± 4.30: Sustainability in Context Group Event:
Plenary speakers Mark McElroy and Bill Baue
RESEARCH METHODS AND MASTER CLASSES SESSIONS
NOTE: ALL SESSIONS RUN TWICE BEFORE AND AFTER COFFEE. SESSIONS VARY IN THEIR INFORMALITY.
ALL BENEFIT FROM PRE-‐THINKING AND PREPARING YOUR SPECIFIC QUESTIONS
ROOM
LR4
SESSION AREA
9.30 ± 10.00 Welcome:
Introduction
CONVENOR(S)
Rob Gray
AREAS OF DISCUSSION
LR2
Publishing and academic
career matters:
Nola Buhr and Jan Bebbington
Getting Published; First steps on publication - targeting journals
Publishing in International Journals; Writing for publication;
How to approach an R&R;
Researching SEA and how to develop a quality research paper
LR3
Quantitative methods:
Den Patten and Charles Cho
Research Methods; Research methods in Social accounting
Quantitative research on legitimacy theory
How to combine a qualitative and quantitative research in one paper.
Researching SEA and how to develop a quality research paper
LR4
Qualitative research matters:
Colin Dey and Kathryn Haynes
SR4/5
Theories and methods:
John Ferguson and Matias Laine
Qualitative methodological issues and processes:
Ontology, methodology and epistemology
Qualitative research methods
Managing data and analysis in qualitative research
Theory and method in SEA research:
Popular approaches - legitimacy, stakeholder, institutional
Other approaches - critical realism, actor-network-theory, critical theory
and discourse analysis
SR6
Writing for practice and
Practitioner issues:
Rob Gray and Martin Thomas
Engagement Research Approaches
CSEAR Practitioner Group; Workshop on context based sustainability
Context Based sustainability
NOTICE FOR CONTRIBUTORS + CHAIRS
Parallel sessions are 1 hour 15 minutes long, which means each paper, has 35 minutes.
Presenters should aim to present for 20 minutes only ² and thus leave a reasonable amount of time for discussion.
Workshop parallel sessions are also 1 hour 15 minutes long, with three speakers each presenting for 10 minutes ² again
leaving time for discussion.
All presenters should provide 10 paper copies of their presentation slides + one copy of the main paper if it is available.
All delegates will KDYHHYHU\RQH·VHPDLODGGUHVVDQGZHHQFRXUDJHSHRSOHWRPDNHGLUHFWFRQWDFWZLWKDXWKRUV
Chairs will be advised to try and keep presenters to this time.
For less experienced presenters, you are advised to use as few PowerPoint slides as possible - 5 or 6 at most - and to seek to
IRFXVWKHDXGLHQFH·VDWWHQWLRQRQWKHFHQWUDONH\LVVXHVWKDWyou wish to be discussed.
Be disciplined but enjoy yourself ² and help the audience enjoy it also!
Monday 3rd September 2012
Parallel Sessions
Time 2.00
3.15 LR4 Chair: Kathryn Haynes LR3 Chair: Cynthia Jeffrey S6 Chair: Matias Laine S4/5 Chair: Eija Vinnari S3 Chair: Delphine Gibassier Akintola Owolabi
Making Sense of A
Sustainability Agenda in the
Nigerian Banking Industry - A
Case of Access Bank of
Nigeria
Oana Apostol
In the name of societal
interest? A social account of
the effects of privatising a
Romanian oil and gas
company
Bill Baue
The accountability web: how
interactive technologies can
enhance corporate
sustainability
Shona Russell
Fluid practices: examining
governance and
accountability for Scotland's
rivers'.
Lies Bouten
Exploring the interface
between environmental
reporting and management
accounting
Tony Tinker
Environmental issues,
Accounting and Corporate
Responsibilities: A study into
the Nigerian oil exploitations
Michelle Rodrigue and
Charles Cho
Quantitative silent and
shadow accounts in the
Canadian forest industry
Martin Thomas
Context-based sustainability
(CBS) norms applied to
economic capital
Edward Tello-Melendez
Management of Groundwater
Resources in Australia:
Accountability
Rebecca Maughan
Where is the accounting?
The
role
of
internal
accounting
and
external
reporting in an emerging
sustainability process
Monday 3rd September 2012 Workshop Parallel Sessions Time 3.45
5.00 Time 3.45
5.00 LR4: Robin Roberts/ Michelle Rodrigue LR3: Massimo Contrafatto /Nola Buhr LR2: Jesse Dillard/ Giovanna Michelon Kirsty Abrahams
The Usefulness of environmental reporting- An
Environmental Non-Government Organisations
viewpoint (ENGO)
Eleonora Lisi
Exploring the integration of Management Control
Systems for CSR: a strategic orientation approach
Jonathan Maurice
Are mandatory environmental provisions reliable?
The case of the French listed companies
Osamuyimen Egbon
Corporate-community accountability relations in
the Nigerian oil industry: a managerial conception
Norsyahida Mokhtrar
The Implementation of Environmental
Management Accounting (EMA) System and
Environmental Reporting (ER) Practices: A Social
Issue Life Cycle Perspective
Sartini Wardiwiyono
Corporate Social Responsibility and its Disclosure:
A Tawhidic Approach
Mohamed El-Maghrabi
Determinants of adoption of integrated reporting:
an exploration of institutional factors
Clémence Rannou
Towards a more critical understanding of
management accounting and the environment:
the case of capital budgeting
Dalilawati Zainal
Corporate Ownership Structure, Boards of
Directors, Reporting Regulation and Corporate
Social Responsibility Reporting in Malaysia
S6: Charles Cho/ Alan Murray S4/5: Carmen Correa Ruiz /Den Patten Abukari Salifu Atchulo
Social and Environmental Investment Appraisal; Why Reinvent the
Wheel? A look at the Milton Keynes Electric Light Vehicle
Infrastructure `Elvis' Project
Julia Janfeshar Nobari
Insider action research and social accounting
Mohamed Saeudy
Green and ethical banking: analytical review
Maryam Sadeghi
Environmental and Social Disclosure: Comparison between large and medium
companies in UK
Norfaiezah Sawandi
Voluntary Financial Education Initiatives and Downward
Accountability: A case study of Malaysia Unit Trust Industry
Henry Zhang
Exploring the complexity of sustainability reporting practices of British universities
Tuesday 4th September 2012
Parallel Sessions
Time 9.30
±
10.45 LR4 Chair: Yuki Tanaka LR3 Chair: Rebecca Maughan S6 Chair: Martin Thomas S4/5 Chair: Leonardo Rinaldi S3 Chair: Patricia Everaert Jon Perkins and
Cynthia Jeffrey
Cultural Influences on
Voluntary Carbon
Disclosures
Jesse Dillard
Designing Heteroglossic
Social and Environmental
Accounting Information
Systems
Amanda Tan-Sonnerfeldt
Defining and redefining
materiality in the context of
setting sustainability
assurance standards - who
decides in the end?
Diane-Laure Arjaliès
How firms use management
control systems to formulate
and implement CSR strategy:
A levers of control
perspective
John Byrd
Let's Talk: An Analysis of the
"Vote vs. Negotiated
Withdrawal" Decision for
Social Activist Environmental
Health Shareholder
Resolutions
Lorna Stevenson and
Jan Bebbington
Global climate change and
fossil fuel reserves reporting
Delphine Gibassier
From Ecobilan to LCA: the
French elite's capture of
environmental management
accounting tools'
institutionalisation process in
France
Carlos Larrinaga
Sustainability reporting,
boundary work and
organizational stability: a
research engagement
Nathalie Crutzen
Sustainability, Strategy and
Management Control: A
review of the literature
Giovanna Michelon
CEO incentives and
corporate social
performance: Paid well for
doing good?
Tuesday 4th September 2012
Parallel Sessions
Time 11.15
±
12.30 LR4 Chair: Tony Tinker LR3 Chair: Shona Russell S6 Chair: Pamela Anderson S4/5 Chair: Jon Perkins S3 Chair: Lies Bouten Jack Christian
Self in nature
Matias Laine and
Eija Vinnari
For the sake of impression?
Benchmarking of social and
environmental performance
in Finnish municipal water
utilities
Carmen Correa Ruiz and
Esther Albelda
Organizational discourse and
managers' discourses around
sustainability: performativity
and contradiction in a
confrontational setting
Charles Cho, Giovanna
Michelon, Den Patten and
Robin Roberts
The market valuation of
social and environmental
disclosures
Cheng-Han Leung and
Rob Gray
Social Responsibility
Disclosure in the
International Gambling
Industry: A research note
Alan Murray and
Kathryn Haynes
Cycling in Pangea:
Theorising what might be a
Circular Economy
Leonardo Rinaldi
Governing by engaging:
stakeholder dialogue,
accounting and
governmentality
Sepideh Parsa
Corporate Social
Responsibility or Harmonious
Corporations?: An interviewbased study of senior
managers of leading listed
Chinese companies
Yuki Tanaka
Costs of Capital and "Timerelated Value up" of
Environmental Disclosure
Petros Vourvachis
A content analysis of the
content analysis literature in
corporate social reporting
research
Tuesday 4th September 2012
Time 2.00 -­‐‑ 5.00 Lecture Room 4: Chair: Jan Bebbington
PLENARY: 3UDFWLWLRQHUV·)RUXP81,Qternational Year of Co-operatives.
Plenary speakers Ed Mayo, Co-op UK and Hugh Donnelly, Co-operative Education Trust Scotland
REFRESHMENT BREAK 3.15 ² 3.45
Wednesday 5th September 2012
Time 9.30 Ȯ 10.45 Lecture Room 4:
PLENARY: Plenary Speakers: Jan Bebbington and Carlos Larrinaga:
´Accounting for sustainable development: an emerging fieldµ
Wednesday 5th September 2012
Parallel Sessions
Time 11.15
±
12.30 LR3 Chair: Jack Christian S6 Chair: Amanda Tan-­‐‑Sommerfeldt S4/5: Chair: Edward Tello-­‐‑Melendez Pamela Anderson
Accounting for Nutrition
Massimo Contrafatto
A Scottish Odyssey: Reflections on
Accounting and Stewardship
Cynthia Jeffrey and
Jon Perkins
The Relationship Between Business
Spending on Greenhouse Gas
Mitigation Initiatives and Energy
Taxes
Michele Andreaus
Some ideas for an integrated
accountability
Kathyrn Haynes and
Alan Murray
Gender Equality and Sustainable
Development: Towards an agenda
for accounting research
Carmen Correa Ruiz
The dark side of CSR reporting in
financial institutions: a look at the
perspectives of civil society
organisations
Den Patten
Corporate Social Responsibility
Reporting and the Informativeness of
Future Earnings: U.S. Evidence on
the Role of Quality
Patricia Everaert and Lies Bouton
Waste management disclosure on
websites of polluters
BUFFET LUNCH: 12.30 ² 1.30
Wednesday 5th September 2012
Time 1.30 Ȯ 4.30 S3 Chair: Oana Apostol The Board Room, The Gateway Building:
Sustainability in Context Group Event:
Plenary speakers Mark McElroy and Bill Baue