Accounting Articles

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Accounting Articles

Article 1

The article A Broader Perspective on Corporate Social Responsibility Research in Accounting was written by Donald V. Moser and Patrick R. Martin. The article was published in Accounting Review, in the year 2012. In this article the writers suggest that CSR research in accounting could benefit significantly if accounting researchers were more open to (1) the possibility that CSR activities and related disclosures are driven by both shareholders and non-shareholder constituents, and (2) the use of experiments to answer important CSR questions that are difficult to answer with currently available archival data. Writers believe that adopting these suggestions will help accounting researchers obtain a more complete understanding of the motivations for corporate investments in CSR and the increasing prevalence of related disclosures.

These two suggestions are closely related. Viewing CSR more broadly as being motivated by both shareholders and a broader group of stakeholders raises new and important questions that are unlikely to be studied by accounting researchers who maintain the traditional perspective that firms only engage in CSR activities that maximize shareholder value. As discussed in the article, one example is that if CSR activities actually respond to the needs or demands of a broader set of stakeholders, it is more likely that some CSR investments are made at the expense of shareholders. Data limitations make it very difficult to address this and related issues in archival studies. In contrast, such issues can be addressed directly and effectively in experiments. Consequently, writers believe that CSR research is an area in which integrating the findings from archival and experimental studies can be especially fruitful. The combination of findings from such studies is likely to provide a more complete understanding of the drivers and consequences of CSR activities and related disclosures. Providing such insights will help accounting researchers become more prominent players in CSR research.

Article 2

The article Regulation of Accounting Firms: Evidence from Fiji was written by Shiro Shivani Devi, Rashika Saroshma Kumar, and Sherlin Krishna Raju of the University of the South pacific in the year 2012. The article was published in Global Journal of Business Research. The point of this exploration was to confirm how and who ought to direct the bookkeeping calling in Fiji. The stakeholders talked with incorporated delegates of the trade requisition, the SPSE, the FIS, and the confederates of top four ca firms in Fiji. The late bookkeeping emergencies of the FNPF and the equipment industry as a single unit with the NBF emergency of 1995 had spurred the literary composers to increase promote understanding on regulation of the ca firms and the bookkeeping calling in Fiji.

The interviewees from the non-bookkeeping figures accepted that there is lacking regulation of the bookkeeping calling in Fiji and that there was an earnest should secure a free oversight form. They proposed that such form might as well comprise of parts from the FIA, the educated community and the trade industry. Conversely, the points of view gave by the FIA delegate and the CA mates were ...