Accounting for sustainable development practices in ‎banks operating in the UK

The main objective of this thesis is to explore how accounting tools and practices could be used to ‎develop accounting for sustainable development (hereafter ASD) data recording and reporting ‎practices. These practices aim to address the social and environmental aspects of the main operations ‎of banking activities and services. The researcher used stakeholder, legitimacy and institutional ‎theories to understand the ASD data recording and reporting practices. So, the main argument here ‎is that ASD practices could be developed in banks in order to manage social and environmental ‎aspects of banking activities. Therefore, the empirical findings of this thesis explore the ASD data ‎recording and reporting practices that could be used to manage these issues. This exploration could ‎be used to assess and measure the organisational progress toward the achievement of the main ‎imperatives of sustainable development. In addition, this thesis explores the main motivations, ‎challenges and impediments of applying the ASD data recording and reporting practices in the ‎selected banks.‎<br/><br/>In order to achieve the main objective of this research, this thesis was designed in four parts. Part ‎One discusses the theoretical framing of ASD practices. This part includes chapter Two and Chapter ‎Three. Chapter Two involves ASD theoretical emergence and development. Chapter Three involves ‎the institutionalisation of ASD practices. Part two involves Chapter Four and Chapter Four. This ‎part reviews the ASD literature and contemporary issues of ASD and rethinking capital. The ‎purpose of this part of the thesis is to review and summarise the current literature in order to ‎understand the theoretical framework of ASD practices and different forms of capital to explore the ‎rationale of ASD practices in banks. Chapter Four discusses the main features of ASD and ‎conventional accounting. Chapter Five discusses the contemporary issues on ASD practices and re-‎thinking capitals.‎<br/><br/>Part three comprises the research methodology and methods Chapter (Six). This chapter discusses ‎the methodological issues associated with the adopted research methods together with the research ‎tools used for the data collection and analysis. It outlines the collected empirical data and the ‎interviewees’ voices in order to links these voices with the current literature to create a coherent ‎account of interpretation of ASD practices in these banks. Part Four comprises three empirical ‎Chapters (Seven, Eight and Nine). They focus on detailing the main research findings that have ‎been used to answer the main research questions. The last Chapter (Ten) includes some concluding ‎thoughts and recommendations. The empirical research findings of this thesis show that there are ‎institutional attempts in the sampled banks to develop organisational accounts of ASD data ‎recording and reporting practices. Some of these attempts were formed and associated with the ‎institutional sustainability entrepreneurs’ initiatives such as FORGE (2002) Guidelines on ‎Environmental Management and Reporting for the Financial Services Sector, Global Reporting ‎Initiative, The Equator Principles and UNEP FI. This thesis contributes to the body of ASD ‎literature. It provides empirical investigation of how accounting tools and practices could be used to ‎manage the social and environmental activities of the banking activities.

Name dc:type.qualificationname

Doctor of Philosophy

Level dc:type.qualificationlevel

Doctoral Thesis

Grantor dc:publisher.institution

University of Dundee

Year dc:date.issued

2017

Author dc:creator

• Saeudy, Mohamed Hanafy Mahmoud Mohamed

Advisors dc:contributor.advisor

• Klaes, Matthias
• Collison, David
• Dunne, Theresa

Language dc:language

eng

Identifier

oai:discovery.dundee.ac.uk:studenttheses/eb3d5311-5ee4-41db-97e2-a118d25e125d

OAI identifier oai:identifier

oai:discovery.dundee.ac.uk:studenttheses/eb3d5311-5ee4-41db-97e2-a118d25e125d