Measuring sustainability for an effective Information System audit from public organization perspective

Information System (IS) auditing is the assessment of various controls, risk, and system development within IS infrastructures. Incorporation of sustainability within the existing audit process aims to enhance the execution of the IS audit for an effective information system. Commonly, the performance of an IS service is evaluated through quantitative scales such as Likert Scale. However, such measurement does not provide an accurate value of the audit context due to lack of precision. Our work attempts to address this limitation. In particular, we propose a Sustainability-driven Information System Audit (SISA) approach that integrates Analytical Hierarchy Process (AHP) and the Fuzzy Set Theory (FST) to determine the performance of sustainability in IS focusing on the public organization. Sustainability consists of five dimensions as audit criteria, i.e., economic, environmental, resources, social and technology. These audit criteria are also contain sub-criteria such as cost, green IS...etc. In our case, the AHP is used to identify the relevance importance of the sustainability dimensions and its related attributes so that we can prioritize the relevant audit areas. The priority is then used to determine the level of the satisfactory of the IS sustainability using the FST. Finally, we provide a case study from the National Audit Department of Malaysia to demonstrate the applicability of our approach. The results show that this approach is useful for an effective audit towards sustainability, where auditors are able to produce effective justification for IS audit findings

SUSTAINABILITY IN ACCOUNTING – BASIS: A CONCEPTUAL FRAMEWORK

This paper motivation is to introduce a few guidelines of a model in search for aconceptual framework for sustainability reporting. We are presenting the levels of informationreliability witch are derived mainly from accounting conceptual frameworks, and Global ReportingInitiative (GRI) Guidelines. As the study methodology we are using an inductive approach: weanalyze the qualitative characteristics of specific environmental indicators, in order to assess thedegree of relevance and reliability of each particular provision. We will finally make an attempt toderive the objective of sustainability reporting, while evaluating the degree of usefulness of this typeof documents that closely follow the more formalized process of financial reporting. We concludethat there are a number of reasons for not reporting; most of these are related to internal datareliability. Hence, stakeholders cannot distinguish between different types of data unreliability; andthe GRI does little on this matter.Sustainability, Global Reporting Initiative (GRI) Guidelines, conceptual framework, inductiveapproach

Resources for Child Caring: An Early Childhood Intermediary?

While Minnesota's early childhood (EC) system has many assets, the existing high degree of fragmentation creates resource accessibility problems for both families and providers. Recently, there has been a growing call for a unified voice to facilitate change in Minnesota's early childhood system. This presents an opportunity for an organization like Resources for Child Caring (RCC), a well?established regional organization, to assume a prominent role in efforts to reform the EC system by becoming an intermediary organization. Becoming an intermediary would provide RCC an opportunity to grow and become a leader in efforts to improve services and outcomes for Minnesota's children.Before taking this path, RCC will need to carefully consider the benefits and consequences of such a change and whether such a move would fit the mission and vision of the organization. To help RCC assess its capacity for growth and to fulfill an intermediary role, we conducted an in?depth study of the organization's current state, as well as research on the Minnesota early childhood field and existing models of intermediary organizations. This report presents our literature review, organizational audit of current conditions, and organizational gap analysis

One way forward: non-traditional accounting disclosures in the 21st century

Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational legitimacy is a narrow view, in which information is targeted towards specific stakeholders and not to the general public. This paper considers a range of models (variously called guidelines, standards and charters) which have been put forward by different organisations to aid the development of social and environmental disclosures. In all cases verification and attestation are part of the proposed regimen. The question which the papers attempts to answer is whether any one of the models would be capable of rapid adoption as part of an expanded GAAP, should the professional accounting bodies think that this is desirable. The outcome of our deliberations is cautious support for the use of EMAS and ISO 14000 as the basis for a modified GAAP plus the further development of the GRI 2000 guidelines into a set of standards covering both social and environmental reporting

Sustainability in the boardroom: An empirical examination of Dow Jones sustainability world index leaders

In recent years, there has been a virtual explosion of interest in corporate governance. Corporate scandals and the need to protect minority shareholders' interests, for example, are some of the reasons behind the development of corporate governance codes in numerous countries and corporations. At the same time, the concepts of "sustainable development", "corporate responsibility", and "corporate citizenship" have taken root in the business world. Although an extensive body of research treats the fields of corporate governance and sustainable development separately, less attention has been paid to the interaction between both fields. This paper attempts to bridge this gap by examining how corporate governance systems are evolving in order to integrate sustainable development thinking into them. We do so by analyzing the governance systems of the 18 corporations that are leading the market sectors considered by the Dow Jones Sustainability World Index (DJSWI). We present the results of our in depth analysis of the 18 cases and propose the Sustainable Corporate Governance Model that emerges from that analysis.Corporate governance; sustainable corporate governance; sustainable enterprise; sustainable development; business in society;

Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

[Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations. The motivation for undertaking this research is driven by the current practice of activity based costing (ABC), which has not identified and allocated costs of environment and social impacts to a single production activity. This has resulted in inaccuracies in cost accounting information when preparing environmental and social performance disclosures for internal management decisions, as well as external disclosures. This study therefore develops a conceptual model for a Sustainability Management Accounting System (SMAS) to improve the identification and measurement of environmental and social impact costs. A SMAS also provides sustainable organizations with a way to enhance cost allocation and analysis efficiently, thus creating more accurate cost accounting information for management decisions and reporting disclosure purposes. This paper describes preliminary work undertaken to date. Currently, it would appear that most Australian firms fail to report on their environmental performance, however, social indicators make it increasingly important for organisations to embrace corporate social reponsibility in their financial reporting and disclosure. Further, the results of quantitative data anlaysis will be used to identify an effective management accounting of sustainable organizations while supporting the development of a SMAS conceptual model

Catalog of Approaches to Impact Measurement: Assessing Social Impact in Private Ventures

To inform action impact investors could take to measure impact in a coordinated manner, The Rockefeller Foundation commissioned the study of impact assessment approaches presented here.It is natural to hope to find a single, turnkey solution that can address all measurement needs. In this study we conducted a survey of impact investors and complemented it with seven years of experience in the field of impact investing to discover what these investors want from impact measurement, and conducted in-depth interviews with over twenty entities that have developed and implemented approaches to measuring impact. Our survey of existing approaches was thorough but surely is not comprehensive; however the approaches are a good representation of the current state of play. What we found is that there is not one single measurement answer. Instead the answer depends on what solution is most appropriate for a particular investor's "impact profile" defined as the investor's level of risk tolerance and desired financial return, the particular sector in which the investor operates, geography, and credibility level of information about impact that the investor requires

Could the Outsourcing of Incident Response Management provide a Blueprint for Managing Other Cloud Security Requirements?

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“Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future

Based upon a review of corporate performance, corporate financial performance and corporate social performance, we propose that the concept of ―triple bottom line‖ (TBL) as ―sustainable corporate performance‖ (SCP) should consist of three measurement elements, namely: (i) financial, (ii) social and (iii) environmental. TBL as SCP is proposed to be derived from the interface between them. We also propose that the content of each of these measurement elements may vary across contexts and over time. Furthermore, TBL as SCR should be interpreted to be a relative concept that is dynamic and iterative. Continuous monitoring needs to be performed, adapting the content of the measurement elements to changes that evolve across contexts and over time in the marketplace and society. TBL as SCP may be seen as a function of time and context. Keywords: triple bottom line; sustainable corporate performance; corporate social performance; financial performanc

Adaptation of domestic state governance to international governance models

The purpose of the article is to provide the evolving international trends of modern management models and authorial vision of model of state governance system in Ukraine, its subsystems, in particular, the system of provision of administrative services that is appropriate for the contemporary times. Methodology. On the basis of scientific and theoretical approaches to the definitions of terms “state governance” and “public governance”, there was an explanation of considerable difference between them and, taking into consideration, the mentality of Ukrainian society and peculiar weak side in self-organization, the authors offered to form authorial model of governance on the basis of historically traditional for Ukraine model of state governance and to add some elements of management concepts that proved their significance, efficiency and priority in practice. Results. The authors emphasized the following two prevailing modern management models in the international practice: “new state management” and “good governance”. The first concept offered for consideration served as a basis for the semantic content of state activity that reflects more the state of administrative reformation. Practical meaning. A practical introduction of management to the domestic model of governance creates the range of contradictions that do not allow implementing herein concept. Pursuant to authors, the second one allows in considerable measure to reform state governance, considering historically developed peculiarities of this model. Moreover, the involvement of concept herein into introduction of informational and communicational technologies in the process of governance eliminates the necessity of power decentralization, it allows to form real net structure and, at the same, to keep vertical power structure, to involve citizens for formation and taking of management decisions, to form electronic communicational channel of feedback, to provide citizens with electronic administrative services. All indicated advantages of the concept certify about the necessity to reform state governance exactly in this field. Meaning/ Distinction. This article raises a question about the significance of formation and sequence of state policy in Ukraine aimed at creating an information-oriented society, space, as well as informational and technological infrastructure