Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.709713
Title: Accounting for sustainable development practices in banks operating in the UK
Author: Saeudy, Mohamed Hanafy Mahmoud Mohamed
ISNI:       0000 0004 6059 6432
Awarding Body: University of Dundee
Current Institution: University of Dundee
Date of Award: 2017
Availability of Full Text:
Access through EThOS:
Full text unavailable from EThOS. Restricted access.
Access through Institution:
Abstract:
The main objective of this thesis is to explore how accounting tools and practices could be used to develop accounting for sustainable development (hereafter ASD) data recording and reporting practices. These practices aim to address the social and environmental aspects of the main operations of banking activities and services. The researcher used stakeholder, legitimacy and institutional theories to understand the ASD data recording and reporting practices. So, the main argument here is that ASD practices could be developed in banks in order to manage social and environmental aspects of banking activities. Therefore, the empirical findings of this thesis explore the ASD data recording and reporting practices that could be used to manage these issues. This exploration could be used to assess and measure the organisational progress toward the achievement of the main imperatives of sustainable development. In addition, this thesis explores the main motivations, challenges and impediments of applying the ASD data recording and reporting practices in the selected banks. In order to achieve the main objective of this research, this thesis was designed in four parts. Part One discusses the theoretical framing of ASD practices. This part includes chapter Two and Chapter Three. Chapter Two involves ASD theoretical emergence and development. Chapter Three involves the institutionalisation of ASD practices. Part two involves Chapter Four and Chapter Four. This part reviews the ASD literature and contemporary issues of ASD and rethinking capital. The purpose of this part of the thesis is to review and summarise the current literature in order to understand the theoretical framework of ASD practices and different forms of capital to explore the rationale of ASD practices in banks. Chapter Four discusses the main features of ASD and conventional accounting. Chapter Five discusses the contemporary issues on ASD practices and re-thinking capitals. Part three comprises the research methodology and methods Chapter (Six). This chapter discusses the methodological issues associated with the adopted research methods together with the research tools used for the data collection and analysis. It outlines the collected empirical data and the interviewees’ voices in order to links these voices with the current literature to create a coherent account of interpretation of ASD practices in these banks. Part Four comprises three empirical Chapters (Seven, Eight and Nine). They focus on detailing the main research findings that have been used to answer the main research questions. The last Chapter (Ten) includes some concluding thoughts and recommendations. The empirical research findings of this thesis show that there are institutional attempts in the sampled banks to develop organisational accounts of ASD data recording and reporting practices. Some of these attempts were formed and associated with the institutional sustainability entrepreneurs’ initiatives such as FORGE (2002) Guidelines on Environmental Management and Reporting for the Financial Services Sector, Global Reporting Initiative, The Equator Principles and UNEP FI. This thesis contributes to the body of ASD literature. It provides empirical investigation of how accounting tools and practices could be used to manage the social and environmental activities of the banking activities.
Supervisor: Klaes, Matthias ; Collison, David ; Dunne, Theresa Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.709713  DOI: Not available
Share: