26 INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY... EMERGING SCHOLARS

26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Welcome to the 26th Annual International Congress on Social and Environmental Accounting Research, and Emerging Scholars Colloquium.
(i)
For the first time the Conference will be preceded by an Emerging Scholars Colloquium on the 26th August. This day has been organised by Carmen Correa
and Carlos Larrinaga. The aim of the colloquium is to provide an opportunity for emerging scholars in social and environmental accounting to present and
discuss their research projects alongside a cohort of distinguished international faculty. The colloquium will be relatively informal to enable intensive
intellectual debate.
(ii)
The Conference opens with a plenary introduction followed by a day of Parallel Sessions (for both Full and Working papers). 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 Ken McPhail from LaTrobe Business School (Australia) is our academic plenary speaker. He will be presenting
CSR in a Post-Sovereign World on Thursday afternoon at 2.00pm.
(iv)
Our other 2 plenary sessions are on the Practitioners. These will be held on Friday at 9.30 and 11.30.
(v)
In addition there will also be an open meeting of the CSEAR Council, in the form of an AGM on Thursday morning starting at 11.30pm in LR4.
We gratefully acknowledge the support of CIMA’s General Charitable Trust through their sponsorship of this conference
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
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
Address
Telephone (Gateway Reception)
Telephone University Switchboard
Fax: School of Management
URL: School of Management
How To Find the Gateway + University Map
Address
Telephone
Monday 25th August
Tuesday 26th August
Wednesday 27th August
Thursday 28th August
THE GATEWAY: The University Of St Andrews
For Registration and All Conference Sessions
The Gateway, North Haugh, University of St Andrews, St Andrews, Fife KY16 9RJ
+44 (0)1334 467400
+44 (0)1334 476161
+44 (0)1334 462812
www.st-andrews.ac.uk/management
http://www.st-andrews.ac.uk/management/contactus/howtofindus/
CONFERENCE ACCOMMODATION
Agnes Blackadder Hall, North Haugh, St Andrews, Fife, KY16 9XW
+44 (0)1334 467000
CONFERENCE DINNERS
Personal choice in town
Personal choice in town
Dinner is available at Agnes Blackadder Hall for residential and day delegates
Conference Dinner at University of St Andrews, St Salvators at 7.30pm. (Pre booked by delegates)
http://www.st-andrews.ac.uk/accommodation/ug/current/residents/wardens/stsalvatorshall/
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
PROGRAMME
Tuesday, 26th
Wednesday, 27th
9.00 – 9.30:
9.30 – 10.00:
10.00 - 12.00:
12.00 - 1.00:
1.00 - 3.00:
3.00 - 3.30:
3.30 - 5.00:
5.00 - 6.00:
EMERGING SCHOLARS COLLOQUIUM
(a detailed programme of this day has been sent to invited delegates)
Registration & Coffee
Welcome and introduction (plenary session)
Parallel sessions
Lunch
Parallel sessions
Coffee break
Closing plenary session: Faculty thoughts
Informal interaction with CSEAR scholars
9.00 – 9.30:
9.30 – 9.45:
9.45 - 11.00:
11.00 - 11.30:
11.30 - 12.45:
12.45 – 2.00:
2.00 - 3.15:
3.15 – 3.45:
3.45 – 5.00:
6.30 – 7.30:
Registration for the Conference with coffee
Welcome and introduction to the conference
Session 1 (Full Papers)
Coffee
Session 2 (Working Papers)
Lunch
Session 3 (Full Papers)
Coffee
Session 4 (Working Papers)
Dinner in Agnes Blackadder Hall
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Thursday, 28th
9.30 - 10.45:
10.45 - 11.15:
11.15 - 12.30:
12.30 – 2.00:
2.00 – 3.30:
3.30 – 3.45:
3.45 – 5.00:
7.00 for 7.30 start
Session 5 (Full Papers)
Coffee
Open CSEAR Council AGM
Lunch
Plenary Session: Professor Ken McPhail
Coffee
Session 6 (Working Papers)
Conference Dinner, St Salvator’s Hall
Friday, 29th
9.30 – 11.00:
11.00 – 11.30:
11.30 – 12.30:
12.30 – 2.00:
Practitioner Session 1
Coffee
Practitioner Session 2
Lunch and end of conference
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
NOTICE FOR CONTRIBUTORS + CHAIRS
Full Paper sessions are 1 hour 15 minutes long, which means each paper, has 35 minutes.
Presenters should aim to present for 20 minutes only – and thus leave a reasonable amount of time for discussion.
Working Paper sessions are also 1 hour 15 minutes long, with three speakers each presenting for 10 - 15 minutes – 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 have everyone’s email address and we encourage people to make direct contact with authors.
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 focus the audience’s
attention on the central, key issues that you wish to be discussed.
Be disciplined but enjoy yourself – and help the audience enjoy it also!
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Wednesday 27th August 2014
SESSION 1 FULL PAPERS
Time
9.45
11.00
Stream A
LR4
Chair: Petros Vourvachis
Stream B
LR3
Chair: Eija Vinnari
Stream C
S6
Chair: John Byrd
Jeffrey Unerman
Incorporating materiality
considerations into analyses of
sustainability reporting absence
Gregory Morris
Conflicting principles? Human rights,
companies, morality (and “tax
avoidance”)
Thomas Cuckston
Rendering ecosystems into
calculable subjects of
government
Stephen Jollands
Investigating the paradox of
sustainability reporting
Jesse Dillard
Broadening out and opening up: An
agonistic attitude toward progressive
social accounting
Jill Atkins
When bookkeepers become
beekeepers: Why bee
accountability?
Stream D
S4/5
Chair: Michelle Rodrigue
Jared Davies
Full Cost Accounting in a Higher Education
Context: An Analysis through Dialogic,
Organisational Change and Institutional
Theory Lenses
Massimo Contrafatto
SER, ceremoniality and accountability: A
“Trentinian” story
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Wednesday 27th August 2014
Time
11.30
12.45
Stream A
LR4
Chair: Jared Davies
Abby Hilson
Accounting for the Social and
Environmental impacts of
Small and Medium-Sized
Enterprises (SMEs) in SubSaharan Africa: The Case of
Ghana’s Artisanal Mining
Sector
Sharif Mahmud Khalid
Voices from the mines: The
post-colonial flames liveth?
Yang Liu
A Longitudinal Study of Carbon
Disclosure Strategy: Evidence
from Utility, Energy and
Mining Industries in the UK
SESSION 2 WORKING PAPERS
Stream B
Stream C
LR3
S6
Chair: Pieter Conradie
Chair: Francisco Ascui
Cynthia Jeffrey
An Examination of the
Determinants of Integrated
Reporting
Michelle Rodrigue
From share value to shared
value: integrating Integrated
Reporting into organizational
practices –a journey
Stream D
S4/5
Chair: Lies Bouten
Leonardo Rinaldi
The power of water. A case
study of the development and
establishment of a water
accounting and accountability
system
Jonathan Maurice
When accounting choices are
not driven by opportunistic
behaviours: the case of
environmental accrued
liabilities
Diana Eerma
Social Accounting for a
University Department
Alexandre Rambaud
The concept of “Existence
Value”: Another way to tackle
and question SocioEnvironmental Accounting
Michele Andreaus
Inter-temporal and
International comparative
institutionalism - A case study
on hydro-electric dams in the
Italian Alps and the Canadian
Coastal Mountains
Minna Suutari
Material environmental
information in co-operatives’
reporting: evolving
frameworks and practicalities
Stream E
S3
Chair: Abeer Hassan
Solange Garcia
Behavioral impacts in the
evaluation of socio-economic
and environmental
performance: Empirical
evidence from measuring
performance indicators of a
company in the electricity
sector in Brazil
Peng Song
motives and barriers of
mandatory environmental
reporting in Chinese listed
companies
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Wednesday 27th August 2014
Time
2.00 –
3.15
Stream A
LR4
Chair: Minna Suutari
Azizul Islam
Corporate disclosures on Curbing
Foreign Bribery and the UK Bribery
Act 2012: Evidence from UK
companies (submitted in 2 parts)
Luca Fornaciari
Have the regulation and the level of
disclosure influenced the value
relevance of GRI’s information on
environmental and human
resources?
SESSION 3 FULL PAPERS
Stream B
Stream C
LR3
S6
Chair: Andrea Romi
Chair: Massimo Contrafatto
Rob Gray
Plotting the Contours of an
Emerging Field: An Essay and
Research Note concerning British
Academic Social and Environmental
Accountants
Suzana Grubnic
Unpacking Management Control
Systems to Balance the ProfitSustainability Tensions: The Roles of
Integration, Distribution and Coordination
Giovanna Michelon
Does the choice of CSR performance
rating provider matter?
Asako Kimura
The effect of management controls
on inter-organisational relationships
Stream D
S64/5
Chair: Matias Laine
Eija Vinnari, & Jesse Dillard
(ANT)agonistic democratic processes:
Pluralistic politicization in, and
through, SEA research
Xiaorui Wang
Corporate Social Responsibility v.s.
basic corporate responsibility: Nonfinancial disclosure of Chinese listed
agribusinesses
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Wednesday 27th August 2014
Time
Stream A
LR4
Chair: Annelien Baele
Lies Bouten
On the role of accountants in the
sustainability assurance process
3.45
–
5.00
Jackie Brander-Brown
Accounting Propositions for
Sustainability Performance
Information Systems: Environmental
Aspects from UK Hotels
Clemence Rannou
A study on the environmental
considerations made (?) in capital
budgeting projects of Canadian
organisations
SESSION 4 WORKING PAPERS
Stream B
Stream C
LR3
S6
Chair: Jill Atkins
Chair: Julia Smith
Shamima Haque
The climate change-related disclosures
and accountability practices of
Australian NGOs
Lyton Chithambo
The Effect of Stakeholder Pressure on
Greenhouse-Gas Disclosure in the
United Kingdom
Roza Sagitova
Preliminary analysis of environmental
and carbon emissions disclosures by
Russian corporations
John Byrd
Accounting and Economic Biases in
Donations to NGO’s: Building
Better Metrics for Accountability
Mohi Uddin
Strategic responses to external
pressures for accountability: a case
study on a large development NGO
Stream D
S4/5
Chair: Jon Perkins
Dongyoung Lee
Corporate Social Responsibility and Firm
Innovation
YH Tham
Multiple Directorships and Environmental
Disclosure – An Australian Perspective
Charles Cullinan
Investor Views of CSR Activities: Evidence
from Shareholder Voting in Director Elections
and Say-on-Pay Votes
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Thursday 28th August 2014
SESSION 5 FULL PAPERS
Time
Stream A
LR4
Chair: Abby Hilson
Francisco Ascui
Power Games: The Invention and
Reporting of Electricity Grid
Emission Factors
9.30
–
10.45
Petros Vourvachis
Media pressure and social and
environmental reporting of British
Telecom: A spectacular
perspective
Stream B
LR3
Chair Leonardo Rinaldi
Stream C
S6
Chair Jeannette Vinke
Pieter Conradie
Integrated Reporting:
Foundations built on quicksand?
Annelien Baele
How do SMEs make sense of social and
environmental reporting?
Brendan O’Dwyer
The Rise of Integrated Reporting:
Understanding Attempts To
Institutionalize A New Reporting
Framework
Julia Smith
Accounting and Accountability in Small
Charities
Stream D
S4/5
Chair Cynthia Jeffrey
Abeer Hassan
The Relationships between Reporting
Format, Environmental Disclosure and
Environmental Performance: An
Empirical Study
Caterina Pesci
‘Repetition’ in social and environmental
reports: At the intersection of Hume’s
and Goffman’s concepts of impressions
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Thursday 28th August 2014
Time
11.15
–
12.30
Lecture Room 4:
Open CSEAR Council Annual General Meeting
Thursday 28th August 2014
Time
2.00
3.30
Lecture Room 4
Chair: Professor John Ferguson
PLENARY SPEAKER: Professor Ken McPhail
CSR in a Post-Sovereign World
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Thursday 28th August 2014
Time
3.45
–
5.00
Stream A
LR4
Chair: Caterina Pesci
SESSION 6 WORKING PAPERS
Stream B
Stream C
LR3
S6
Chair: Asako Kimura
Chair: Suzana Grubnic
Stream D
S4/5
Chair: Luca Fornaciari
Jeannette Vinke
The necessity of defining
Sustainability Reporting for
Disruption
Bedanand Upadhaya
Diffusion of Corporate Social
Responsibility: Evidence from a
Developing Country
Charles Cho
Management Control Systems And
Human Rights: The Case Of Paris
Saint-Germain Football Fans
Tom Schneider
Recognition and Valuation Relevance of Asset
Retirement Obligations by Canadian Natural
Resource Companies
Sara Moggi
Social and environmental reporting
in healthcare: the case of the
integrated university hospitals in
Italy
Zeeshan Mahmood
Emergence And Development Of
Corporate Sustainability Reporting In
Pakistan – The Institutional Logic
Perspective
Carlos Larrinaga
Research engagement in
accounting for sustainable
development
Jon Perkins
An Examination of the Reporting Quality of
Integrated Reports
Bertha Pérez-Rocha
The Adoption of CSR Voluntary
Initiatives: Social Responsibility or
Colouring Reputation
Emilio Passeti
Talking about water accounting
worth: A case study on a water
utility company
Andrea Romi
The Relation between Assurance Quality and
Sustainability Report Restatements
26th INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH PRECEDED BY THE 1 ST EMERGING SCHOLARS
COLLOQUIUM
26th-29th AUGUST 2014, UNIVERSITY OF ST ANDREWS
Friday 29th August 2014
Time
9.30
–
11.00
Lecture Room 4:
PLENARY SESSION 1
PRACTITIONERS
Friday 29th August 2014
Time
11.30
–
12.30
Lecture Room 4:
PLENARY SESSION 2
PRACTITIONERS