22ND INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH

13TH EMAN CONFERENCE ON ENVIRONMENTAL AND SUSTAINABILITY MANAGEMENT ACCOUNTINGPROGRAMME 1st – 3rd September 2010,

Gateway Building and New Hall, University of St AndrewsSPONSORS: ACCA, CSEAR and EMAN

Welcome to the 22nd Annual CSEAR Research Summer School in the UK, which this year is being held in collaboration with the 13th EMAN conference on Environmental and Sustainability Management Accounting.

(i) The Conference opens with a plenary introduction from 9.30am to 10.00am followed by a half-day Research Methods and Master Classes session. Further details follow in the programme but please note that these sessions will vary in their informality and that some do require some pre-reading and pre-thinking about the issues.

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.

(ii) A further welcome plenary will be held at 1.45pm for delegates joining us at this point.

(iii) 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 of the projects will usually be provided, 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).

(iv) Streams: CSEAR has not traditionally adopted a `stream’ approach to papers (for a variety of reasons). So, notably, no attempt has been made to stream “EMAN papers” separately from “CSEAR papers”. However this year a group of colleagues have sought to encourage a stream on “Larger Sample” research. It did not prove possible to separately identify such a stream but, where possible cognate papers are grouped together throughout the programme.

(v) This year we have three plenary speakers: Professor Brendan O’Dwyer from Amsterdam Business School, The Netherlands; Professor Stefan Schaltegger from the Universität Lüneburg, Leuphana, Germany and Henning Drager, Head of ACCA sustainability and CSR projects.

(vi) We are also pleased to be showing Accounting for Biodiversity: Low Carbon Intellectual Renewal: An introduction, the film prepared by Jan Bebbington and a team of people to provide a keynote speech at the 2010 APIRA conference in Sydney in 2010. This will be shown on Wednesday evening starting at 5.15pm in SR6.

(vii) In addition there will also be a meeting of the SEAJ Executive Editorial Board on Wednesday pm at 5pm in LR3 and the CSEAR Executive Council on Thursday pm at 5.00pm in LR3 held. Attendance is restricted to Board/Council members only.

CONTACT INFORMATION

The Centre for Social and Environmental Accounting ResearchSchool of Management, The Gateway, The North Haugh,The University of St. AndrewsSt. Andrews, Fife KY16 9SS, ScotlandTel: +44(0) 1334 462805Fax: +44 (0) 1334 462812Email: csear@st-andrews.ac.ukURL: www.st-andrews.ac.uk/management/csear

THE GATEWAY: The University Of St AndrewsFor Registration and All Conference Sessions

Address The Gateway, North Haugh, University of St Andrews, St Andrews, Fife KY16 9SSTelephone (Gateway Reception) +44 (0)1334 467400Telephone University Switchboard +44 (0)1334 476161Fax: School of Management +44 (0)1334 462812URL: School of Management www.st-andrews.ac.uk/managementHow To Find the Gateway http://www.st-andrews.ac.uk/management/contactus/howtofindus/

THE GATEWAY: The University of St Andrews Refreshments During ConferenceMid-morning refreshments 10.45-11.15amBuffet Lunch 12.30 – 1.45 Wednesday and 12.30 – 1.30 ThursdayAfternoon refreshments 3.15-3.45pm

NEW HALL: The University of St AndrewsFor Accommodation, Breakfast, Lunch on Friday and Dinner*

Address New Hall, North Haugh, University of St Andrews, St Andrews Fife KY16 9XWTelephone Tel: 01334 467000Fax Fax: 01334 467001Email new.hall@st-andrews.ac.ukURL: New Hall http://www.discoverstandrews.com/view_New_Hall.aspxHow To Find New Hall http://www.discoverstandrews.com/view_New_Hall_Location.aspx

NEW HALL: The University of St AndrewsMeal Times, Breakfast, Lunch and Dinner*

Reception Desk at New Hall 7.00am-10.00pm (Night Porter access also available)Breakfast 8.00-9.00am Lunch 12.45 – 1.30pmBar (from) 11.00am-11.00pmDinner 6.30pm – 7.15pm

- Dinner is available for all delegates – residential and day delegates

PROGRAMME 1st – 3rd September 2010

Wednesday, 1std 9.30 – 12.30 Research Methods Workshop

1.45 – 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 LR3

5.15 Film: Accounting for Biodiversity: Low Carbon Intellectual Renewal: An introduction: Room SR6

Thursday, 2nd 9.30 – 10.45 Parallel Sessions

11.15 – 12.30 Parallel Sessions

1.30 – 2.00 Plenary Speaker: Henning Drager: LR4

2.00 – 3.15 Plenary Speaker: Brendan O’Dwyer: LR4

3.45 – 5.00 Parallel Sessions

5.00 CSEAR Executive Council: Room: LR3

Friday, 3rd 9.30 – 10.45 Plenary Speaker: Stefan Schaltegger: LR4

11.15 – 12.30 Parallel Sessions

12.30 End of Conference Discussion Followed by Lunch at New Hall

RESEARCH METHODS + MASTER CLASSES SESSIONS

NOTE: ALL SESSIONS run from 10.00 until 12.30. SESSIONS VARY IN THEIR INFORMALITY. SOME REQUIRE PRE-READING, ALL BENEFIT FROM PRE-THINKING

ROOM SESSION AREA CONVENOR(S) DOCUMENTATION AND/OR PRE-READING

LR4 9.30 – 10.00 Welcome: Plenary introduction Rob Gray

LR2 Close Reading, Critical Discourse Analysis John Ferguson and Matias Laine

LR3 Future Scenarios and its Implications for Accounting and CSEAR

Ian Thomson and Rob Gray attached document + www.foresight.gov.uk

LR4 A Practitioner’s Calibration of Turbulence and the Values Supporting TBL

Martin Thomas attached document

SR6 Research as Argument: Structure, evaluation and probabilistic causality

(Subtitled: Dealing with Large Samples and hypotheses)

Den Patten, Charles Cho and

Andreas Hoepner

SR4/5 Getting Started in Research: A clinic Jan Bebbington, Jeffrey Unerman and Massimo Contrafatto

SR3 Fieldwork in Finance Jill Solomon

SR2 Handling and Writing up Case Studies Nola Buhr, Carmen Correa Ruiz and Colin Dey

SR1 Qualitative Methods Anne Fearful + Carlos Larrinaga

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 – 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 – 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!

Wednesday 1st September 2010Parallel Sessions

Time

LR4Chair: Nola Buhr

LR3 Chair: Robin Roberts

LR2Chair: Brendan

O'Dwyer

S6Chair: Jeffrey Unerman

S4/5 Chair: Carlos

Larrinaga

2.00 - 3.15

Mike Jones and Jill Solomon

Biodiversity Reporting by UK and German Companies

Massimo Contrafatto and Jan Bebbington

Symbols, Meanings and Practices of Stewardship: A Scottish story

Dennis Patten

Environmental Performance, Environmental Disclosure and Perceptions of Environmental Reputation: Do actions speak louder than words?

Charles Cho and Michelle Rodrigue

The Frontstage and Backstage of Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill

Rob Gray

It Was (Nearly) 20 Years Ago Today: Sgt Pepper, AAAJ, Green Accounting and the Blue Meanies

Carmen Correa Ruiz and Matias Laine

Struggling Against Like-Minded Conformity to Enliven SEAR: A call for passion, diversity and engagement

David Collison

Legal Determinants of External Finance Revisited: The inverse relationship between investor protection and societal well-being

Niklas Kreander

Charity Ethical Investment in Norway

Christian Herzig and Suzana Grubnic

Configuring Management Control Systems: Theorising strategic orientation toward sustainability’

Yara Cintra

Sustainability and Management Control: A research on management control practices in Brazil

Wednesday 1st September 2010Workshop Parallel Sessions

Time

LR4Robin Roberts/Charles

Cho

LR3 Andreas Hoepner/ Dennis Patten

LR2Jan Bebbington/ Matias

Laine

S6 David Collison/ Stefan

Schaltegger

3.45 - 5.00

Lies Bouten Motivations Behind (Non) Disclosure of CSR Information in Belgium

Thomas Thijssens The Relation between Environmental Performance and Environmental Disclosure: The role of environmental commitment

Johanna Heiskanen In Search for Socially Sustainable Human Resource Accounting

Stephen Jollands Can the World Cope with Square Bottles?

Viktorija Bojovic The Necessity and the Potential for More Sustainable National Accounts in Serbia

Anna Young The Art of Valuation: Translating environmental, social and governance information

Aideen O'Dochartaigh Sustainability in the Organisation

Sebastian Berlin Green Logistics Target Costing

Helen Yang An Explorative Study of the Climate Change Related Disclosure by Large Listed Companies in the People’s Republic of China

Jason Chen An Examination of Tax Policy Reform under the Sustainable Development Framework and the Stakeholder Theory: A case study of the London congestion charge

Mia Kaspersen Sustainability Accounting and Performance Measurement Systems: Creating an auditable reporting environment

Delphine Gibassier The Institutionalisation of Environmental Management Accounting in France

S4/5Carmen Correa Ruiz/

Colin Dey

S3Ataur Belal/ Massimo Contrafatto

S2David Owen/ Hugh McBride

S1Ian Thomson/ Jill Solomon

Stacey McPhail Using Actor Network Theory to Map the Black-Box of Drug Pricing Decisions’

Chiara Nova Accountability in Italian Non-Profit Organisations

Nana Zhao An Investigation of Social and Environmental Reporting (SER) Practices --- In a Chinese Context

Ling WangCorporate Social Responsibility in the Chinese Banking Sector

Cheng Han LeungHow is CSR Understood in the Gambling Industry

Mohi Uddin The Social Accountability of NGOs:A case study of BRAC

Akrum Nasr Ekara Helfaya Assessing the Measurement of Quality of Corporate Environmental Reporting: UK Evidence

Ericka Costa The Role of Social Accounting in Co-operative Banks

Rodney Ndamba A Theological Perspective of Social and Environmental

Norazita Marina Abdul Aziz and Andrea CoulsonSocial Responsibility Disclosure and

David Wangombe Determinants of High Quality Corporate Environmental Reporting

Responsibility Accountability Relations: An evidence of Mercy Malaysia

in Kenya: A multi-theoretical approach

Thursday 2nd September 2010Parallel Sessions

Time

LR2Chair: Michael

Fraser

LR3Chair: Dennis

Patten

LR4Chair: Niklas

Kreander

S6Chair: Shona Russell

S4/5 Chair: Yara Cintra

S1Chair: Aracéli

Cristina de Sousa Ferreira

9.30 – 10.45

Michelle Rodrigue and Charles Cho

Astroturfing Global Warming: It isn’t always green on the other side of the fence

Nola Buhr

Filling the Hole in Environmental Impact Assessments:Mining companies, Aboriginal peoples and impact benefit agreements in Canada

John Holland

A Conceptual Framework for Changes in Fund Management and in their Accountability for ESG issues

Kentaro Azuma and Nobuyuki Miyazaki

Environmental Indicator for Investors on Capital Market Application of JEPIX to Nikkei 225 Japanese Companies

Brendan O'Dwyer and Jeffrey UnermanAn Empirical Case Study Looking at the Evolution of Risk, Opportunity and the Business Case in Embedding Connected Reporting at BT: A case study

Lino Cinquini and Alessandro MarelliStrategic cost and performance management for a sustainable competitive advantage

Leonardo Rinaldi

Embedding Sustainability in the Supply Chain: Economic control in sustainability clothing?

Esther Albelda

Accounting for Embedding Sustainability

Tobias Viere

Visualizing Inefficiencies – Benefits and limitations of material flow cost accounting

Tatsumasa Tennojiya and Katsuhiko Kokubu

Introduction of Material Flow Cost Accounting into a SME: A case study of chemical plating process

Tuula Pohjola and Michael Färdig

CSR in SMEs – Research on how small companies in European Union consider corporate social responsibility in their business

Maria-Gabriella Baldarelli and Sabrina Gigli

Exploring the Drivers of Corporate Reputation in an Integrated Perspective with Corporate Responsibility: A study of Italian SMEs

Thursday 2nd September 2010Parallel Sessions

Time

LR4Chair: Jan Bebbington

LR3Chair: Brendan

O'Dwyer

S6Chair: Jeffrey Unerman

S4/5Chair: Ian Thomson

S1Chair: David Collison

11.15 – 12.30

Dimitar Zvezdov and Stefan Schaltegger

Carbon Management Accounting Exploring Practice in Leading German Companies

Francisco Ascui

Creating Equivalence Across the Carbon Register: Problems with accounting for stored carbon

Colin Dey

Social Movements and Accounting: Shadow accounts as framing processes

Andrea Coulson

Exploring the Role of Bourdieu’s ‘Collective Intellectual’ in Shadow Accounting

Rebecca Maughan and Brendan O'Dwyer

Exploring Sustainability Practices and Reporting at Musgrave Group: A case study of an Irish private company

Christopher Kelsall

Creating an ‘Expectations Gap’ in Sustainability and Accounting…and so what?

Heli Kasurinen and T. Pohjola

Carbon Footprint of Tulikivi’s Fireplaces

Masanao Kanetoh and Akira Omori

Sustainable Accounting for Biomass: Toward a management of biomass stocks and flows within regions

Manuela Duarte and Pedro Pinheiro

The Impact of the New Portuguese Accounting Standards on Financial Reporting

Aracéli Cristina de Sousa Ferreira

Accounting for Emissions:A Brazilian perspective

Thursday 2nd September 2010Parallel Sessions

Time

LR4Chair:

Aideen O'Dochartaigh

LR3Chair:

Cheng Han Leung

S6Chair:

Ling Wang

S4/5Chair:

Norazita Marina Abdul Aziz

S1Chair:

Stacey McPhail

3.45 – 5.00

Michael Fraser

A Dialogic Evaluation of a Social Accounting Technology

Carlos Larrinaga

Dialogic Research Engagement and the Transformation of the Sustainability Report of a Non-for-profit Financial Institution

Jill Solomon and Mike Jones

Nature Diaries as Reports of Nature and Biodiversity

Jack Christian

Deep Ecology and an Alternative Environmental Management Accounting

Giovanna Michelon, Charles Cho and Den PattenImpression Management in Sustainability Reports via the Use of Graphs:An international study

Andreas Hoepner

CSR Across Industries: When can who do well by doing good

William Maguire

Stakeholder Perceptions of Sponsored Clinical Trials in a Publicly Funded New Zealand Hospital

Suzana Grubnic, Dave Owen and Ian ThomsonPublic Sector Sustainability and Accounting: Exploration of the impact of differing institutional contexts

Seakle Godschalk, Katsuhiko Kokubu and Maryna Möhr-Swart

EMA, MFCA and CP – three facets of the same diamond?

Friday 3rd September 2010Parallel Sessions

Time

LR4Chair: Colin Dey

LR3Chair: David Owen

LR2Chair: Michelle Rodrigue

S6Chair: Carmen Correa Ruiz

11.15 – 12.30

Sepideh Parsa The Sustainable Business and Human Resource Practices: What is the link?

John FergusonSocial Audit and Stakeholder Thinking: The radical ideas of George Goyder

Ataur BelalCorporate Social Responsibility (CSR) Reporting in a Multinational Subsidary in Bangladesh: A longitudinal case study

Neeve MarayeCSR Activities: Mandatory in Mauritius.

Lissa Monk and Massimo ContrafattoTeaching Sustainability and Environmental Issues in Primary School: A story from Peru

John MargerisonEnvironmental Accounting in China – The influence of accountants’ philosophical values

Shona Russell Critical and ‘Cringe’ Moments for Research and Practice: Navigating pathways for sustainability research in NZ

Martin BrighamAccountability Double-Binds and INGOs

S4/5Chair: Matias Laine

S2Chair: Andreas Hoepner

Rui Manuel Delgado Domingos and Alexandra Margarida Clemente RodriguesDisclosure of Environmental Information: Case study of Portuguese Company - Delta Cafes

Luis Miguel da Silva and Maria Manuela DuarteHow Useful for Decision Making is the Social Report? Empirical evidence from Portugal

Camelia Iuliana Lungu Analysis of Social and Environmental Reporting Inference on the Quality of Information Disclosed by European Companies

Petros Vourvachis Accounting for Stress: A comparative analysis of corporate reporting on work-related stress by UK, German and Greek companies