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dc.contributor.authorGunarathne, Nuwan
dc.contributor.authorSamudrage, Dileepa
dc.contributor.authorWijesinghe, Dinushi Nisansala
dc.contributor.authorLee, Ki-Hoon
dc.date.accessioned2018-09-06T01:51:03Z
dc.date.available2018-09-06T01:51:03Z
dc.date.issued2016
dc.identifier.issn1030-9616
dc.identifier.doi10.1108/ARJ-04-2015-0062
dc.identifier.urihttp://hdl.handle.net/10072/123684
dc.description.abstractPurpose This paper aims to identify the usefulness of safety controls and accounting in corporate social sustainability management in response to various stakeholders’ demands and expectations in the mining sector. Design/methodology/approach The case study approach is followed in this study as it provides in-depth understanding of complex social phenomena. Data collection is mainly based on semi-structured interviews, on-site assessments and documentation reviews. Visits were repeated and cross-checked to ensure the validity of data collection and analysis. Findings The study identifies a reciprocal relationship between stakeholder management strategies and the safety control system that encapsulates a mix of leading and lagging key safety performance indicators (KSPIs). A safety control system with the right mix of KSPIs drives corporate value-creation by instigating internal organizational changes. Yet, the stakeholders’ expectations and pressures are dependent on national, historical, cultural and social settings and institutions that will impact on the safety controls and safety accounting in a substantial way. Originality/value The paper demonstrates the usefulness of safety controls and accounting in corporate stakeholder management in the mining sector in Sri Lanka. The paper, by addressing how safety control systems and accounting meet various stakeholder demands and expectations, provides new insights into corporate social sustainability performance in mining companies and the role and implications of sustainability (management) accounting.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherEmerald Group Publishing
dc.relation.ispartofpagefrom179
dc.relation.ispartofpageto197
dc.relation.ispartofissue2
dc.relation.ispartofjournalAccounting Research Journal
dc.relation.ispartofvolume29
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchManagement accounting
dc.subject.fieldofresearchBanking, finance and investment
dc.subject.fieldofresearchcode3501
dc.subject.fieldofresearchcode350105
dc.subject.fieldofresearchcode3502
dc.titleFostering social sustainability management through safety controls and accounting
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.hasfulltextNo Full Text
gro.griffith.authorLee, Ki-Hoon


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