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Tami Dinh
Title
Prof. Dr.
Last Name
Dinh
First name
Tami
Email
tami.dinh@unisg.ch
ORCID
Phone
+41 71 224 7424
Now showing
1 - 10 of 49
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PublicationCorporate Sustainability Reporting in Europe: A Scoping ReviewThis paper provides a scoping review of European sustainability reporting studies. Previous sustainability studies do not offer a comprehensive discussion of features key to the European setting. Despite their important role in the European economy, research on small and medium-sized enterprises (SMEs) and financial institutions (i.e., insurers and banks) is limited. Furthermore, regions in southern and particularly eastern Europe, which are critical given regulators’ objectives for European Union-wide and global sustainability standards, are neglected. Finally, studies on non-financial effects of sustainability reporting are also limited, and only a few studies differentiate between stakeholder- and shareholder-oriented countries. This is needed for a holistic view on sustainability beyond financial performance. Based on material issues identified for the European context, our study provides a research agenda based on comprehensive and rigorous scientific evidence on the state of the art of sustainability research in Europe.Type: journal articleJournal: Accounting in EuropeVolume: 20Issue: 1
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PublicationAffirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness( 2023-07-29)
;Susan O'learyThis study critically reflects on the concept of 'accountability as responsiveness' by investigating the co-responsiveness of the other within accountability relationships. The research focuses on the International Committee of the Red Cross (ICRC) and recent 'localisation' agendas in the humanitarian sector, which prioritise supporting and empowering local response efforts in crisis-affected areas. Drawing on an affirmative view of the other (Braidotti, 2006a, 2011a, 2013b, 2019, 2021), the study examines how this is manifested in specific participatory accountability practices. Two such practices within the ICRC, namely 'threats and risk assessments' and 'mapping the journey of the affected person,' are explored to demonstrate their role in the epistemic endeavour of understanding the other in a grounded, embodied, and affirmative manner. It is observed that these practices are designed to elicit specific levels and types of co-responsivity from the other. Furthermore, the study reveals how the intention to know the other in a situated and affirmative sense materialised across three main modes of knowing: the transformative experience of 'becoming' an affected person, the coping mechanisms employed, and the navigation of humanitarian crises. These findings contribute to the literature on accountability as responsiveness by providing specific insights and alternative understandings of responsiveness in accountability relationships. Additionally, the study proposes that accountability practices of this kind can generate specific types of knowledge and facilitate empowerment.Type: journal articleJournal: Accounting, Organizations and SocietyScopus© Citations 4 -
PublicationType: journal articleJournal: Expert FocusVolume: 2022/08
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PublicationType: journal articleJournal: Journal of International Accounting Auditing and TaxationVolume: 46
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PublicationType: journal article
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PublicationR&D Disclosures and Capitalization under IAS 38 - Evidence on the interplay between national institutional regulations and IFRS adoption( 2020)
;Schultze, Wolfgang ;List, ThomasZbiegly, NadineType: journal articleJournal: Journal of International Accounting ResearchVolume: 19Issue: 1 -
PublicationType: journal articleJournal: Journal of International Accounting ResearchVolume: 19Issue: 2DOI: 10.2308/jiar-18-045
Scopus© Citations 1 -
PublicationType: journal articleJournal: KoR – Zeitschrift für internationale und kapitalmarktorientierte RechnungslegungVolume: 1
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PublicationThe Effect of Bonus Deferral on Managers' Investment Decisions( 2019)
;Cheng, Mandy ;Schultze, WolfgangAssel, MariaType: journal articleJournal: Behavioral Research in AccountingVolume: 31Issue: 2