Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry: What Evaluation Approach and what Accounting Scheme?

Jean Christian Ewane Missomba () and Osée Hanko ()
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Jean Christian Ewane Missomba: CIREP - Centre d'Innovation et de Recherche Pluridisciplinaire - IUCSJD - Institut Universitaire Catholique Saint-Jérôme de Douala
Osée Hanko: University of Buéa

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Abstract: The question remains whether societal reporting integrates the field of financial reporting. This old debate is repeated to scrutinize the case of African companies with strong cultural roots, which do not publish alternative societal documents to traditional financial reports. Through stakeholder theory (Jones and Wicks, 1999), this study aims to analyze the phenomenon, by describing the process of accounting recordings for social and environmental information (SEI) identified by the ISO 26 000 standard in an oil Company operating within OHADA Jurisdiction. The results indicate the presence of mandatory SEIs in the financial statements, which visibility depends on the pressure exerted by the State and the accounting regulations in force. Voluntary SEIs are not visible.

Keywords: ISO 26000; Stakeholder Theory; financial reporting; Social and Environmental Information (SEI) (search for similar items in EconPapers)
Date: 2018
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03133630
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Published in Research Journal of Finance and Accounting, 2018, 9 (2), pp.25-36

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-03133630

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