Responsibility Accounting Research Articles

Multiple accounting of carbon emission responsibility in the construction sector under different principles: A study from China

The construction sector is a key actor in fighting climate change. A clear and comprehensive accounting of its carbon emission responsibility is the basis for effective emission mitigation actions. The intersectoral and interregional trade of the construction sector complicates emission responsibility allocation. Neglecting such trade flows or measuring them from a single perspective may cause the sector's emission status to be misinterpreted. Hence, based on the environmentally extended multiregional input-output model, this paper establishes the construction sector's multiprinciple emission responsibility accounting framework and conducts multiple accounting for China's construction sector. The emission distribution and transfer across regions and sectors are systematically revealed, and various accounting principles, regional clusters, and corresponding policy implications are compared and discussed. The results show significant differences in the emission responsibilities of the construction sector under different principles, indicating that the choice of principles will greatly affect the determination of responsibility and corresponding policy priorities, which requires careful consideration. The emission responsibilities in different regions also have notable heterogeneity under each principle and are further clustered into three main emission patterns, suggesting that classified and targeted emission mitigation strategies should be adopted. The emission transfer analysis demonstrates that the construction sector is a typical end-of-chain sector with high emission-pulling effects on upstream industries and tiny emission-pushing effects on downstream industries, resulting in varied incentive impacts under each principle. Overall, this study contributes extensive insights into the emission responsibility of the construction sector, supporting common but differentiated emission reduction targets and policy settings.

Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Pusat Biaya:

The purpose of this study is to assess and investigate how accounting systems might improve management performance evaluation. The focus of this investigation is Hasanah Cafe. is a company involved in the trade of goods related to food and drink. Qualitative methods were employed in the inquiry. To characterize objects precisely as they are, researchers employ a descriptive analysis methodology. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. The discussion's findings demonstrate that when the budget is created using the accountability accounting approach, the responsibility center manager is only expected to be accountable for costs that can be managed. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards.

Responsibility Accounting and Corporate Sustainability Growth: Evidence from Listed Deposit Money Banks in Nigeria

This study examined the relationship between responsibility accounting and corporate sustainability growth using listed deposit money banks as a reference point. Responsibility accounting was measured using Operating Expenses (OE), Net Income (NI), Interest Expense (IE) and Return on Investment (ROI) while corporate sustainability growth was measured using corporate sustainability growth rate (CSGR). Ex post facto design was adopted and data for this study was collected from the annual accounts and reports of all listed deposit money banks on the Nigerian Exchange Group (NGX) for the period ended; 2016-2022. The analysis was carried out using panel least squares regression model and the results of the study show a significant and positive association between operating expenses, net income, interest expense, return on investment and sustainability growth of banks in Nigeria at 1% to 5% level of significance. The study therefore comes to the conclusion that responsibility accounting ensures sustainability growth in the banking sector. The study recommends that managers should increase their asset base, as it has been observed that banks with large asset base control their operating and interest expense which significantly ensures banks sustainability. In addition, the managers of listed deposit money banks should use return on investment and net income as a metric to evaluate and assess the sustainability of their stewardship.

Analisis Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai Alat Pengendalian Biaya Pada Pintar Asia Swalayan Maumere

This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.

Evaluation Study on the Level of Social Responsibility Accounting Disclosure of Huaxi Biologicals

Enterprises in the development process should not only be committed to the development of business activities, but also must take up the huge impact on the social economy and nature produced with the development and growth of the company, and assume responsibility for society. This paper takes Huaxi Biological as the research object, analyzes the form and content of the disclosure of corporate social responsibility information in the medical industry based on the table of corporate social responsibility information scoring system of the medical industry, and finds that there are problems such as the lack of indicators, unbalanced disclosure, and incompleteness of Huaxi Biological's CSR report, etc. Finally, this paper puts forward suggestions from the three levels of the disclosure system, indicators, and regulation with the aim of promoting China's medical industry social responsibility disclosure's overall sustainable development.

PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PERJALANAN DINAS OLEH AUDITAMA KEUANGAN NEGARA V KANTOR PUSAT BADAN PEMERIKSA KEUANGAN RI

This research was conducted to find out whether Auditama Keuangan Negara V (AKN V) at the Central Office of the State Audit Board of the Republic of Indonesia has implemented accountability accounting for controlling official travel expenses. Expenses for official travel, which is one of the costs examined by BPK RI, which is a part of routine state spending. One of the tools used to control business travel expenses within the AKN V environment is accountability accounting. This study aims to determine whether the State Finance Auditors V (AKN V) at the BPK RI has implemented the requirements of the responsibility accounting system. This research was carried out at AKN V, one of the BPK implementers from July to September 2021. Data were collected by interview and observation, then the data that was obtained was analyzed by comparing the requirements of the responsibility accounting system according to theory with its implementation at AKN V. The results of the study can be concluded that State Finance Auditors V (AKN V) at the Central Office of the State Audit Board of the Republic of Indonesia has implemented accountability accounting for controlling business travel expenses

Strawson’s Account of Morality and its Implications for Central Themes in ‘Freedom and Resentment’

Abstract We argue that P. F. Strawson's hugely influential account of moral responsibility in ‘Freedom and Resentment’ (FR) is inextricably bound up with his barely known account of morality in ‘Social Morality and Individual Ideal’ (SMII). Reading FR through the lens of SMII has at least three far-reaching implications. First, the ethics–morality distinction in SMII gives content to Strawson's famous distinction between personal and moral reactive attitudes, which has often been thought to be a merely formal distinction. Second, the ethics–morality distinction sheds light on the scope of moral responsibility in FR, which is narrower than commentators think. Third, Strawson's discussion of morality shows that he was not insensitive to issues of power, as several critics have claimed. The link between morality and power helps to make clear that Strawson allows for criticism of our moral responsibility practices.

Public Accountant's Responsibility for Violations of Financial Statements of PT Asuransi Jiwa Adisarana Wanaartaha

This study aims to analyze the responsibility of public accountants in presenting financial reports for the 2014-2019 financial year of PT Asuransi Jiwa Adisarana Waanaartha. The research method used is normative legal research, which focuses on the analysis of legal documents, regulations and guidelines relating to the responsibilities of public accountants. This study examines the responsibilities of public accountants related to the presentation of financial statements of life insurance companies. In the context of PT Asuransi Jiwa Adisarana Wanaartha, public accountants have a responsibility to ensure that the financial statements presented comply with applicable accounting standards and accurately represent the company's financial position. The results of the study show that public accountants have an obligation to carry out professional and independent audit work. They must follow applicable accounting guidelines and standards, such as Financial Accounting Standards (SAK) and Public Accountant Professional Standards (SPAP). This research also highlights the importance of transparency and accountability in the presentation of financial reports. This assists stakeholders, including investors, governments, and the general public, in making informed, data-based decisions. In conclusion, this study emphasizes the importance of the responsibility of public accountants in presenting the financial statements for the 2014-2019 financial year of PT Asuransi Jiwa Adisarana Wanaartaha accurately, transparently, and in accordance with applicable accounting standards. This research contributes to understanding legal and normative aspects related to the duties and responsibilities of public accountants in the context of the life insurance industry.

Factors Affecting Responsibility Accounting: Evidence from Vietnamese Manufacturing Enterprises

Purpose: This study aims to examine (i) the number of product lines and steps in the manufacturing process affect the responsibility cost center in a responsibility accounting system (ii) the level of technology application, the qualification of managers at all levels affect the budgetary control system integrated to the responsibility accounting system in Vietnamese manufacturing enterprises. Theoretical framework: The research identifies and examined the impacts of the number of product lines, the number of steps in the manufacturing process on the number of responsibility cost centers, and the impacts of the level of technology application, the qualification of managers at all levels on the budgetary control system to contribute the responsibility accounting system theory. Design/methodology/approach: A quantitative approach was applied with a sample of 108 Vietnamese manufacturing enterprises that is listed on the Vietnamese financial securities markets in 2020. OLS regression is applied to give a further analysis. Findings: The regression findings support the significant positive impacts of the number of product lines and the number of steps in the manufacturing process on the number of cost centers as well as the significant positive correlation between the level of technology application and the effective budgetary control system, however, the effect of the qualification of managers at all levels is insignificant. Research, Practical & Social implications: This study provides factors impacting the number of cost centers and the budgetary control system. The results of this study support the contingency theory. Originality/value: These findings can be useful for Vietnamese manufacturing enterprises to take measures to strengthen cost control through the responsibility accounting system, thereby improving business efficiency.

The reality of social responsibility accounting in commercial banks listed on the Amman Stock Exchange

The modern concept of social responsibility states that in the due course of business, enterprises should pay due attention to social interests of stakeholders as a whole as most of the decisions taken by a company affect all the stakeholders. Through these means, companies are now focusing on informing their stakeholders about their contribution to social responsibility through disclosures made in annual reports. In this direction, this study is being conducted with the aim of examining the social responsibility accounting disclosures (SRA) of the banks listed on the Amman stock market. The study analyzed data from 14 Amman Stock Exchange banks for ten years from 2012 to 2021. Data for the study were gathered from Amman Stock’s official website. The results of the study confirm that the extent of disclosures on SRA has been decreasing over the study period, and such a trend has been seen in all the four sub-dimensions (community, environment, employees, and stakeholders) of SRA. The results of the study confirm that social responsibility accounting disclosures differ significantly across the set of business characteristics like firm size, firm age, and equity ratio. The results also confirm a significant negative relationship between bank size and equity ratio with SRA and a significant positive relationship between age and profitability with SRA. The study results suggest that SRA disclosures should be increased both in terms of volume and pattern.

The Neglected Focus on Managerial Aspect of Transfer Pricing Policy in Multidivisional Companies—Case of Serbia

Prices applied to internal transactions between the business segments or divisions of a company in transactions between related entities within a group (transfer pricing) can have a significant impact on a company’s competitive advantage. Transfer pricing policy influences the profits of operating segments, resource allocation and the need for segment reporting. The two main approaches to transfer pricing are the tax and managerial approaches. The aim of this research was to test whether multidivisional companies operating in Serbia give more importance to the tax or the managerial aspect of transfer pricing policy. Another research aim was to determine whether segment reporting is more developed in companies in Serbia that have the legal obligation to prepare consolidated financial statements. Both research hypotheses were confirmed using the questionnaire method on a final sample of 52 large and medium-sized companies (out of 1912 large and medium-sized companies operating in Serbia). First, our findings show that tax compliance is more dominant in transfer pricing than the managerial perspective in the Serbian companies analyzed. Second, we found that mandatory consolidated financial reporting and related segment reporting can influence the managerial approach to transfer pricing in Serbian multidivisional companies and groups. Other factors (production orientation of companies, developed responsibility accounting and managers’ bonuses, for example) also encourage this approach.

Do corporate anti-bribery and corruption commitments enhance environmental management performance? The moderating role of corporate social responsibility accountability and executive compensation governance

This study aims to examine the potential impact (substantive or symbolic) of firms' anti-bribery and corruption commitments (ABCC) on environmental management performance (ENVS). We also seek to explore whether this link is contingent on corporate social responsibility (CSR) accountability and executive compensation governance. To achieve these aims, we use a sample of 2151 firm-year observations representing 214 FTSE 350 non-financial companies from 2002 to 2016. Our findings support a positive association between firms’ ABCC and ENVS. In addition, our evidence shows that CSR accountability and executive compensation governance are significant substitutes for ABCC to engender enhanced ENVS. Our study highlights practical implications for organisations, regulators and policymakers, and suggests several avenues for future environmental management research. Overall, our findings are unsensitive to alternative measures of ENVS, different types of multivariate regression methods, namely ordinary least squares (OLS) and two-step generalized method of moments (GMM) regressions, and controlling for industry environmental risk and the implementation of the UK Bribery Act 2010.

The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory

The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Interprise Theory (SET) index. Using the research objects of Islamic commercial banks in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the shariah enterprise theory index. The results of the study proved that 8 BUS in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Interprise Theory (SET). Especially in accountability to nature, it is still far from the component of Shariah Interprise Theory (SET).

PENGARUH PARTISIPASI ANGGARAN, MOTIVASI KERJA DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL PADA BUMN DI KOTA BANDA ACEH

This study investigates the effects of budget participation, work motivation, and responsibility accounting on managerial performance both partially and simultaneously. The population of this study was top-level managers and middle-level managers at state-owned companies in Banda Aceh. A total of 39 respondents were selected as samples from 13 companies using a simple random sampling technique. This study uses primary data collected through questionnaires distributed to respondents to collect data. Statistical tests were performed using multiple linear regression analysis with the help of SPSS software. The results of the study prove that budget participation (X1), work motivation (X2), and responsibility accounting (X3) have a partial and simultaneous effect on managerial performance (Y).

Responsibility Accounting and Profitability of Listed Companies in Pakistan Stock Exchange

Business operations requires well-structured activities into firm different departments and best utilization of capitals in small or large size firms was sole objective to meet the expectation of profit and preference of investors. To meet these expectations of investors was a challenge for firm managers as shown by many early studies. The objective of this study was to analyses the impact of responsibility accounting on firm profitability measurement proxies of listed firms the in the Pakistan stock exchange. Ex-post facto design of research was take on. Study utilized the cost of sale, operating cost, quick ratio, cash conversion cycle as a responsibility accounting variables using firm size as control and proxies used for profitability were earnings per share, profit before tax, return on assets and return on equity. To test the study hypothesis, all listed firms in the PSX till 30th June 2021 was considered for population of the study. Study used a sample of all 38 sectors top listed companies using purposive and stratified sampling technique using data from the period 2011 to 2021. Study data were taken out from listed firms annual reports published on their website and also taken from PSX website after auditor’s scrutiny reports. Descriptive and inferential statistics were used to test the study data. Study used panel least square techniques fixed or random effect model. Study results of Hausman test favours of random effect model. So study reports the result of random effect model. Findings of the study shows that responsibility accounting (RA) variables affect significantly on profit before tax as P value is less than 0.05 of the listed firm in PSX during the period. Study also revealed that cash conversion cycle and firm size has insignificant association with PBT. Results also shows that F-Stat=3.469, AdjR2=.0.145, p=0.000. Study results with earnings per share and return on assets shows that a non-significant behavior with and without control variable. There is a significant difference in the result of EPS as well as return on assets with and without the control variable of firm size. Findings of the study of responsibility accounting have significant association on return on equity while non-significant effect on return using firm size as control variable. Results of the study also shows the behavior of cost of sale, operating costs, firm quick ratio, cash conversion cycle and firm size has either positive or negative relationship with profitability measurement proxies of listed firm. depends on different conclusion of the study shows that profitability proxies has affected by responsibility accounting of listed firm in Pakistan stock exchange in Pakistan. Based on the findings and conclusion, managers of the listed firm must focus more on measuring the profitability in such a way complete understanding of responsibility accounting. They must make sure to assign proper task handing over with clear objective, proper process of appraisal, proper budgeting of the achievable investment, develop team cross functional tasks as well as system of proper reward which create profit for the firm to achieve goal of owners.

Freedom & Responsibility in Context, by Ann Whittle

When there is seemingly irresolvable and faultless disagreement in philosophy, it is often natural to resort to contextualism: perhaps we are all speaking the truth, but talking past each other in some way. We might get, as Ann Whittle puts it, ‘the sense that both sides were right, at least some of the time, but neither position managed to capture it all’ (p.ix). In epistemology, this is by now a well-rehearsed and popular move: to accommodate both the philosophically persuasive arguments for scepticism and the immense plausibility of ordinary knowledge ascriptions, it is argued that we speak in different contexts, and the sceptical conclusion is true in some philosophical, but false in all or most ordinary, contexts. In the literature on free will, this kind of move seems to suggest itself with equal plausibility: to accommodate both the philosophically persuasive arguments for incompatibilism and the immense plausibility, irrespective of the question of determinism, of our ordinary ascriptions of freedom and responsibility, we might argue that we speak in different contexts, and the incompatibilist conclusion is true in some philosophical, but false in all or most ordinary, contexts. However, in the literature on free will and responsibility, this line of argument has been conspicuously near-absent. In her rich and tightly argued book, Ann Whittle fills this gap and proposes a contextualist account of freedom, control, and responsibility.

The role of social responsibility accounting in mitigating the economic impacts of the COVID-19 pandemic in Jordan

The purpose of this research was to determine whether or not social responsibility accounting plays a part in reducing the negative effects of the COVID-19 epidemic on Jordan’s economy. The study’s secondary objective was to investigate the COVID-19 pandemic that broke out in Jordan. It is vital to find adequate remedies, just as it is necessary in other nations, in order to avert the damage that this pandemic might cause to society, individuals, and the economy. The methodology of the study centered on utilizing both descriptive and inferential techniques to data collection and analysis. Participants in the survey were 861 branch managers working for Jordanian and international banks that were licensed to do business in the country. Each participant utilized the Purposive Sample Approach while completing one of the 500 questionnaires that were handed out. The research identified a number of conclusions, including the fact that there is a statistically significant role for social responsibility accounting (economic and social) in reducing the negative effects of the COVID-19 epidemic on Jordan’s economy. According to the findings of the study, economic and social responsibility accounting both play a part in reducing the impact of adverse economic conditions such as unemployment, budget deficits, and the risk of consumer credit. This study is one of the most important studies in terms of its scientific contribution at the level of Jordan as a Middle Eastern country, as well as for all countries around the world in the process of developing solutions and strategies to mitigate the economic and social consequences of the coronavirus pandemic, as well as the possibility of many future crises, whether as a result of wars or the emergence of new viruses. This study makes a contribution to the formation of research frameworks that researchers from all over the world can use to search for solutions to reduce the effects of the coronavirus pandemic on the global economy as well as the spread of poverty and unemployment as a direct result of the pandemic. This research, which is also a scientific supplement, is intended for companies in all nations throughout the world in order to assist in mitigating the consequences of the coronavirus pandemic.

Libertarian Control and Ultimate Responsibility

Abstract I raise three new objections against Robert Kane’s account of ultimate responsibility based on what he calls self-forming actions (sfa s). First, the ultimate responsibility that we have for our character is very limited, since, according to Kane’s model of character development, our character is shaped by sfa s for which we are only minimally responsible. Second, it is not desirable to rely on sfa s to shape our character. There are much better alternatives. Third, given what typically motivates our sfa s, we only rarely satisfy the conditions on responsibility for the changes in character that our sfa s give rise to.

Ayushman Bharat: An Account of Roles and Responsibilities of Stakeholders toward Universal Health Coverage

Abstract Ayushman Bharat Program was started by the Government of India as an ambitious scheme to provide financial protection to families across the country. The program also envisions to upgrade the existing grassroots level health system and converting the existing subhealth centers into health and wellness centers which would cater to a range of services based on the principle of comprehensive primary healthcare. The program is believed to bring in changes in the country however the same is not devoid of criticism owing to several of the reasons built into it. Thus, there are applauses in some parts and by certain sections of the society and there is criticism as well. The program can be made successful with the involvement of several stakeholders with their pertinent contributions and participation. The program is also said to bring in positive changes in the much-awaited universal health coverage arena however there are still some criticism on this. As the program is rightly said as the National Health Protection Mission thus it is expected that the insurance sector can contribute positively by risk pooling among the beneficiaries. The health system, both public and private, are the key pillars in the program as they would render critical health services to the masses who would otherwise access the health services at their doorstep. The nongovernmental organizations and the civil society organizations, being the proximate part of the society, can disseminate the message and bring about positive changes in their concerned communities. The state government has a pivotal role to play on many fronts, be it implementation or financial contribution. The political parties, both in power and in opposition as well, should come in one tune to make the program successful. The health-care providers and the pharmaceutical industry also play an important role as they are directly involved in the service provision. Most importantly the common citizen should also act proactively and be aware of the benefits of such schemes which would ultimately bring about fruition in the program. This opinion paper takes into account the roles and responsibilities of all these stakeholders in implementing such a grand program in the country with a focus on universal health coverage.

Formative encounters with the other: examining the structural differences between Bonhoeffer and Levinas

ABSTRACT In this paper, I offer an account of the structural differences, neglected in the literature, between Dietrich Bonhoeffer and Emmanuel Levinas, showing how Bonhoeffer’s account of persons and responsibility is differentiated through creation, fall, and redemption, whereas Levinas’s account of ethical selfhood offers itself as a kind of transcendental account of persons in which the self is structured by its encounter with the other which commands responsibility. This difference (situationally differentiated vs. transcendental) plays out in two ways – the role of the will in ethical selfhood and the identity of the primal governing agent in the encounter with others. Bonhoeffer’s account, through its differentiation into different modes of existence, allows for the possibility of different stages and modes of the encounter with the other, and thus allows for the incorporation of one model of encounter at one stage, and another model at a different stage. As a consequence, Bonhoeffer’s account includes and develops upon the kind of demand-based account Levinas offers. This can serve as an advantage over Levinas’s model insofar as it provides a ‘multi-modal’ framework to absorb other views into one’s own in a way that a transcendentally conceived framework of selfhood does not.