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Accounting, Finance and Economics
Oxford Brookes Business School
+44 (0) 1865 483827
CLC 2.33, Headington
The BSc Applied Accounting offers ACCA students the opportunity to obtain a university degree whilst studying for their ACCA qualification. By continuing their studies with both the ACCA and Oxford Brookes University, students can then obtain an MSc Applied Accounting.
Purpose. The aim of this paper is to use a multidisciplinary theoretical understanding of boundary settingto develop a quadripartite model in which sustainability reporting boundaries are classified as ‘Reputation Management’, ‘Ownership and Control’, ‘Accountability; and, ‘Stakeholder Engagement’. Content analysis is then used to empirically test the model. Design/approach. Using impression management theory, rationalism, systems and contingency theory, and network theory a model is created which classifies sustainability reporting boundaries. Content analysis is used to empirically test boundaries across the disclosure of 49 GRItopics by the FTSE100. Findings. Sustainability reporting fails to discharge accountability due to adoption of narrow ‘Reputation Management’ boundaries. Boundaries are significantly (p<0.0001) narrower than previous research suggests. Findings support Impression Management Theory as the strongest theory to predict reporting content. An Ownership and Control boundary, although widely criticised, represents the boundary of progressive reporters, lending marginal support for economic theories. Accountability boundaries are scarce. No evidence was found for Stakeholder Engagement boundaries. Practical Implications. The determination of boundary is critical to the discharge of accountability. A critical consideration of boundary setting is required, including authentic stakeholder engagement in determining boundaries and transparency of boundary adopted. The results are ranked to enable benchmarking of the FTSE100. Boundaries can be widened through regulation or ‘name and shame campaigns’. Originality/value. This paper provides a theory-informed advancement in thinking on sustainability reporting boundary setting and the importance of this for advancing sustainability reporting quality.
Purpose – The main aim of this paper is to introduce the articles of this issue.
Design/methodology/approach – A critical content analysis of the papers selected for the issue was undertaken.
Findings – The final articles for this issue examine a range of responsible business practices within hospitality and tourism businesses in diverse country settings. In addition, each article is followed by a commentary from an industry representative who reflects on the key message and/or value of the article for industry practice.
Research limitations/implications – Although only one article examined the role of education specifically, collectively the articles in this special theme edition point to the critical role of education in implementing responsible business practices in the near future, as well as for ensuring the sustainability of these practices in the years to come. Additionally, these articles highlight the need for greater cooperation between different hospitality and tourism stakeholders in the development and implementation of responsible business practices.
Originality/value – The current theme issue explores emerging issues in the implementation of responsible business practice in the context of hospitality and tourism industries in different country contexts.