1. 22ND INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH
13TH EMAN CONFERENCE ON ENVIRONMENTAL AND SUSTAINABILITY MANAGEMENT ACCOUNTING
PROGRAMME 1st – 3rd September 2010,
Gateway Building and New Hall, University of St Andrews
SPONSORS: 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).
2. (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 Research
School of Management, The Gateway, The North Haugh,
The University of St. Andrews
St. Andrews, Fife KY16 9SS, Scotland
Tel: +44(0) 1334 462805
Fax: +44 (0) 1334 462812
Email: csear@st-andrews.ac.uk
URL: www.st-andrews.ac.uk/management/csear
3. 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 9SS
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 http://www.st-andrews.ac.uk/management/contactus/howtofindus/
THE GATEWAY: The University of St Andrews Refreshments During Conference
Mid-morning refreshments 10.45-11.15am
Buffet Lunch 12.30 – 1.45 Wednesday and 12.30 – 1.30 Thursday
Afternoon refreshments 3.15-3.45pm
NEW HALL: The University of St Andrews
For Accommodation, Breakfast, Lunch on Friday and Dinner*
Address New Hall, North Haugh, University of St Andrews, St Andrews Fife KY16 9XW
Telephone Tel: 01334 467000
Fax Fax: 01334 467001
Email new.hall@st-andrews.ac.uk
URL: New Hall http://www.discoverstandrews.com/view_New_Hall.aspx
How To Find New Hall http://www.discoverstandrews.com/view_New_Hall_Location.aspx
NEW HALL: The University of St Andrews
Meal 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 – 1.30pm
Bar (from) 11.00am-11.00pm
Dinner 6.30pm – 7.15pm
• - Dinner is available for all delegates – residential and day delegates
4. 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
5.
6. 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
7. 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!
8. Wednesday 1st September 2010
Parallel Sessions
Time LR4
Chair: Nola Buhr
LR3
Chair: Robin Roberts
LR2
Chair: Brendan O'Dwyer
S6
Chair: 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
9. Wednesday 1st September 2010
Workshop Parallel Sessions
Time LR4
Robin Roberts/Charles Cho
LR3
Andreas Hoepner/ Dennis Patten
LR2
Jan 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
S4/5
Carmen Correa Ruiz/ Colin Dey
S3
Ataur Belal/ Massimo Contrafatto
S2
David Owen/ Hugh McBride
S1
Ian 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 Wang
Corporate Social Responsibility in the
Chinese Banking Sector
Cheng Han Leung
How 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
Responsibility
Norazita Marina Abdul Aziz and
Andrea Coulson
Social Responsibility Disclosure and
Accountability Relations:
An evidence of Mercy Malaysia
David Wangombe
Determinants of High Quality
Corporate Environmental Reporting
in Kenya: A multi-theoretical
approach
10. Thursday 2nd September 2010
Parallel Sessions
Time LR2
Chair: Michael Fraser
LR3
Chair: Dennis Patten
LR4
Chair: Niklas Kreander
S6
Chair: Shona Russell
S4/5
Chair: Yara Cintra
S1
Chair: 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 Unerman
An 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 Marelli
Strategic 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
11. Thursday 2nd September 2010
Parallel Sessions
Time LR4
Chair: Jan Bebbington
LR3
Chair: Brendan O'Dwyer
S6
Chair: Jeffrey Unerman
S4/5
Chair: Ian Thomson
S1
Chair: 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
12. Thursday 2nd September 2010
Parallel Sessions
Time LR4
Chair:
Aideen O'Dochartaigh
LR3
Chair:
Cheng Han Leung
S6
Chair:
Ling Wang
S4/5
Chair:
Norazita Marina Abdul Aziz
S1
Chair:
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 Patten
Impression 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 Thomson
Public 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 2010
13. Parallel Sessions
Time LR4
Chair: Colin Dey
LR3
Chair: David Owen
LR2
Chair: Michelle Rodrigue
S6
Chair: Carmen Correa Ruiz
11.15
–
12.30
Sepideh Parsa
The Sustainable Business and
Human Resource Practices: What is
the link?
John Ferguson
Social Audit and Stakeholder
Thinking: The radical ideas of George
Goyder
Ataur Belal
Corporate Social Responsibility
(CSR) Reporting in a Multinational
Subsidary in Bangladesh: A
longitudinal case study
Neeve Maraye
CSR Activities: Mandatory in
Mauritius.
Lissa Monk and
Massimo Contrafatto
Teaching Sustainability and
Environmental Issues in Primary
School: A story from Peru
John Margerison
Environmental 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 Brigham
Accountability Double-Binds and
INGOs
S4/5
Chair: Matias Laine
S2
Chair: Andreas Hoepner
Rui Manuel Delgado Domingos and
Alexandra Margarida Clemente
Rodrigues
Disclosure of Environmental
Information: Case study of
Portuguese Company - Delta Cafes
Luis Miguel da Silva and
Maria Manuela Duarte
How 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