Annotated Bibliography Essay - Part 12

Annotated Bibliography

Herbohn, Kathleen, 2005, ‘A Full Cost Environmental Accounting Experiment’, Accounting, Organization and Society, vol - Annotated Bibliography Essay introduction. 30, pp.519-536.

We will write a custom essay sample on
Annotated Bibliography Essay
or any similar topic specifically for you
Do Not Waste
Your Time

By clicking "SEND", you agree to our terms of service and privacy policy. We'll occasionally send you account related and promo emails.

More Essay Examples on Literature Rubric

In this article Kathleen Herbohn provides reviews full cost environmental accounting experiment. The theme is very important as lack of proper measurement techniques significantly constrain accounting experimentation. The author draws the case study from the Australian public forest sector and then provides evaluation and criticism of reporting system. The author presents evidence and official statistics to support all the arguments in the article. The author focuses on the two main issues: applicability of valuation techniques as little is done in this sphere, and on economic rationalist reformation meaning that accountants are provided with excellent opportunity to contribute the ecological debate. The author’s purpose is to challenge perceptions of reporting systems and to prove that new offered reporting systems provide more benefits. Full-cost reporting systems are necessary for reforming current accounting practice and for allowing economic number to incorporate all potential benefits and costs.

The author supports his claims with statistics from the Australian Government Department. The experiment is based on the damage cost reporting system. The article is useful to my research topic as Herbohn suggest that valuation techniques offer excellent opportunities to expand knowledge of corporate social responsibility reporting. The main limitation is that survey is restricted to understanding only by professionals and specialists in this sphere, whereas people who are simply interested in this topic will find it difficult for comprehension. The author concludes that full cost environmental reporting system may have certain benefits within non-corporate and natural resource management sector. This article will be useful supplementary information.

Beaver, W.H., 2002, ‘Perspectives on Recent Capital Market Research’, The Accounting Review, vol.77, no.2, pp.453-474.

In this article William H. Beaver discusses one perspective on major areas of capital market research. The author focuses on the following issues: efficiency, Feltham-Ohlson modeling, value-relevance research, research on analysts’ behavior, and research on discretionary accruals. Market efficiency is argued to be important field for research and study. If the market appears to be inefficient, then financial disclosure and reporting are not effective. In efficient markets the prices are relied on as they reflect a rich set of financial statement information. Market efficiency and marker models are of particular interest for researchers as researchers are provided with excellent opportunity to draw potentially more powerful set of interferences. Capital markets are inefficient in regards to contextual accounting issues, post-earnings announcement drift and market-to-book ratios. Therefore, the purpose of the article is to challenge the perceptions of understanding of accounting numbers and to provide new perspective on capital market. Instead of using survey, the author selected five research areas and illustrates that all these areas are interconnected. The author incorporates analytical and description methods. To support key claims the author uses marketing and economic statistics offered by public and private companies. The article is useful to my research topic as William Beaver underlines the importance of all those issues for market research. The main limitation of the article is that the author doesn’t offer illustrations and other data to support his position. The author concludes that controversy is natural consequence of conducting important research. This article will be useful supplementary information.

Coupland, Christine, 2006, ‘Corporate Social and Environmental Responsibility in Web-Based Reports: Currency in the Banking Sector?’, Critical Perspectives on Accounting, vol.17, pp. 865-881.

In this article Christine Coupland discusses web-based forms of the reports and socially responsibility documents of five banking groups. When analyzing responsibility the author focuses on the five main groups: Loyds/TSB, HSBC, The Royal Bank of Scotland, the Co-operative Bank and Barclays. Moreover, the author focuses on three main issues: on examination of how organization is presented, on five banking groups, on the language as the site of action. The author argues that CSR considerations are becoming more and more important in business world as they serve to peripheralize the information. Social and environmental reporting is claimed to be a broad concern, and it is a real problem. Separation of CSE issues will indicate the allocation of particular status. The central argument is that organizations are socially constructed and emergent. The author uses discourse/textual analytic approach and the central argument is that corporate social reporting is to simplistic. Moreover, the author draws on media analysis techniques, and analysis of argument and rhetoric. The author uses evidence to support his arguments and to defend his position. The purpose of the paper is to challenge the perceptions of social and environmental responsibility for organizations and web-based reporting. The article is useful to my research topic as Coupland suggests that organization is the only voice of apart from legitimizing bodies. The main limitation of the article is that little attention is paid to social and environmental reporting. Thus, the author concludes that social and environmental responsibility should be of top priority.  This article will be useful supplementary information.

Cook, Allan, 2008, ‘Emission Rights: From Costless Activity to Market Operations’, Accounting, Organization and Society.

In this article Allan Cook examines the problems appeared around the aborted attempt to regulate the accounting for new Emissions Trading Scheme under the Kyoto protocol. The trading scheme is presented as attractive for the government, but it has created a number of difficulties for accountants as they fail to respond to existing standards. The author focuses on the two key instruments for controlling emissions – ‘base line and credit’ and ‘cap and trade’. The research also sheds light on whether the IASB (the International Accounting Standards Board) is faithful to its emission. Base line and credit is the system under which a government allocates allowances. Cap and trade is the system under which the government mitigates the cost for entities by allocating tradable allowances for the given period. Finally, emission reduction costs are developed for giving a cost for costless activity. The author’s purpose is to challenge the perceptions of the Emission Rights affair and to discuss whether it is worthy of studying and analyzing. The author supports all the arguments posted with statistics from the International Accounting Standards Board. The article is useful to my research topic as Cook suggests that IASB was urged to develop mandatory guidance for financial reporting of the Emission Rights. The main limitation of the article is that research issue is restricted to understanding by limited circle of professionals and specialists. The author concludes that assets can be used independently in market transactions. This article will be useful supplementary information.

Haven’t Found A Paper?

Let us create the best one for you! What is your topic?

By clicking "SEND", you agree to our terms of service and privacy policy. We'll occasionally send you account related and promo emails.

Haven't found the Essay You Want?

Get your custom essay sample

For Only $13.90/page

Eric from Graduateway Hi there, would you like to get an essay? What is your topic? Let me help you