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Sustainable Organizational Practices

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Sustainability in Geographic Science".

Deadline for manuscript submissions: closed (15 April 2021) | Viewed by 8612

Special Issue Editor


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Guest Editor
School of Business Administration, Pennsylvania State University, Middletown, PA 17057, USA
Interests: employment relations; international labor standards; strategic human resource management; ethics and corporate social responsibility; stakeholder management

Special Issue Information

Dear Colleagues,

Dr. Gro Bruntland defined sustainable development as “a development that meets the needs of the present without compromising the ability of future generations to meet their own needs.” This foundational definition of sustainable development has been the essence of environmental sustainability movement in the past few decades. It is argued that the stated definition, which urges us to look at the long-term viability of our environment, should also be applied to business organizations. The necessity for the long-term view of business organizations is quite evident if we consider that in the past two decades, we have endured seven of twelve largest corporate bankruptcies in US corporate history, the recession of 2007 that was a direct result of unsustainable banking practices focusing on short-term financial gains, and dozens of corporate scandals from diverse industries including some of the most revered companies like Volkswagen, Johnson and Johnson, and Toyota. Many of these corporate debacles could have been avoided if the management of these companies had invested in sustainable policies related to corporate governance, finance, management, and human development. Hence, there is a need to pay attention to sustainable organizational practices that ensure that corporations create shared value for their various stakeholders, i.e., employees, shareholders, consumers, suppliers, and the community.

Dr. Mohammad Ali
Guest Editor

Manuscript Submission Information

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Keywords

  • Sustainable organizational practices
  • sustainable management
  • sustainable corporate governance
  • sustainable financial practices
  • sustainable accounting
  • sustainable employee practices

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Published Papers (1 paper)

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Research

26 pages, 2473 KiB  
Article
Research Trends in Accounting Fraud Using Network Analysis
by So-Jin Yu and Jin-Sung Rha
Sustainability 2021, 13(10), 5579; https://doi.org/10.3390/su13105579 - 17 May 2021
Cited by 14 | Viewed by 7939
Abstract
Accounting fraud is a highly unethical management activity with a significant negative influence on stakeholders, which can harm a firm’s long-term sustainability prospects. Given the considerable progress in this field, a comprehensive theoretical organization of the research, along with a trend analysis, are [...] Read more.
Accounting fraud is a highly unethical management activity with a significant negative influence on stakeholders, which can harm a firm’s long-term sustainability prospects. Given the considerable progress in this field, a comprehensive theoretical organization of the research, along with a trend analysis, are needed. This study employed network text analysis to systematically analyze the research trends in accounting fraud by combining text mining techniques and network analysis. Unlike other studies on research trends that present statistical data by classifying research topics and methodologies, this study formed networks using the trait information of studies, such as “keywords” and “authors”, and conducted analyses such as centrality and cluster analyses. These exercises allowed for the identification of key research areas and groups. The results suggest that the literature on accounting fraud was developed based on six keywords: fraud detection techniques, executive compensation, assessments of fraud risks in audit processes, forensic accounting, corporate governance, and various topics related to top management. Overall, authorship analysis suggests that the key cluster contributors are Carpenter, Jones, Brazel, Zimbelman, Cohen, Cumming, Carcello, Kaplan, and Lennox. Full article
(This article belongs to the Special Issue Sustainable Organizational Practices)
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