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Service provision for Afridev handpumps through community management in Malawi is a notable challenge. Essential preventative maintenance is often neglected, and repairs are undertaken on a reactive basis. The costs of major repairs are not recognized at community level and are typically neglected across the lifecycle of infrastructure or left to external stakeholders. The aim of this study was to investigate preventative maintenance and capital maintenance expenditure over the 15-year design lifecycle of 21,997 Afridev handpumps in Malawi, and how costs change based on different local tariff collection scenarios. A total of four tariff collection scenarios were investigated, for assets both subject and not subject to rehabilitation. The findings highlight poor initial capacity building into appropriate cost recovery and maintenance approaches. Major repair costs increase over the pump lifecycle when service consists of the replacement of low-cost, fast-wearing parts. Rehabilitation/major repair costs increase as a result but tend to be focused on simple longer-life components, such as pump rods. In both cases, a reliance on external support was highlighted, as larger costs are primarily covered by donors and Non-Governmental Organisations (NGOs). Proactive tariff scenarios may provide a greater capability of replacement throughout the lifecycle of major items when compared to reactive tariff scenarios. It is recommended that policy and practitioners should focus on capacity building of sustainable maintenance models that consider the full lifecycle costs of assets.
Jonathan Truslove; Andrea Coulson; Emma Mbalame; Robert Kalin. Behaviors and Trends toward Routine Maintenance and Major Repairs of Afridev Handpumps in Rural Malawi. Water 2021, 13, 1666 .
AMA StyleJonathan Truslove, Andrea Coulson, Emma Mbalame, Robert Kalin. Behaviors and Trends toward Routine Maintenance and Major Repairs of Afridev Handpumps in Rural Malawi. Water. 2021; 13 (12):1666.
Chicago/Turabian StyleJonathan Truslove; Andrea Coulson; Emma Mbalame; Robert Kalin. 2021. "Behaviors and Trends toward Routine Maintenance and Major Repairs of Afridev Handpumps in Rural Malawi." Water 13, no. 12: 1666.
Empirical insights were made into the challenges of supplying water to communities within low-income areas of peri-urban Blantyre, Malawi. A networked public water supply is provided to those without a domestic tap via communal water kiosks managed by community-based Water User Associations (WUAs) under a government mandate. There has been considerable debate surrounding the tariff charged for water supplied to such vulnerable communities. However, research has largely failed to consider the costs of WUAs operating the kiosks and the impact on the kiosk tariff. The determination of kiosk tariffs is critical to ensuring lifeline access to a sustainable water supply under Sustainable Development Goal 6. We provide evidence of this from our experience in the field in Blantyre. In particular, we argue that sustainable kiosk running costs cannot be born solely by the end user. A number of reforms are needed to help reduce the kiosk tariff. To reduce WUA costs and the kiosk tariffs, WUAs need more training in financial record keeping and cost management, WUAs should not inherit outstanding kiosk debt upon taking over their operations, and water boards should build kiosk costs over which they have fiscal responsibility into integrated block tariff calculations and subsidize them accordingly.
Andrea Coulson; Michael Rivett; Robert Kalin; Sergio Fernández; Jonathan Truslove; Muthi Nhlema; Joseph Maygoya. The Cost of a Sustainable Water Supply at Network Kiosks in Peri-Urban Blantyre, Malawi. Sustainability 2021, 13, 4685 .
AMA StyleAndrea Coulson, Michael Rivett, Robert Kalin, Sergio Fernández, Jonathan Truslove, Muthi Nhlema, Joseph Maygoya. The Cost of a Sustainable Water Supply at Network Kiosks in Peri-Urban Blantyre, Malawi. Sustainability. 2021; 13 (9):4685.
Chicago/Turabian StyleAndrea Coulson; Michael Rivett; Robert Kalin; Sergio Fernández; Jonathan Truslove; Muthi Nhlema; Joseph Maygoya. 2021. "The Cost of a Sustainable Water Supply at Network Kiosks in Peri-Urban Blantyre, Malawi." Sustainability 13, no. 9: 4685.
This paper highlights the seminal contribution of Rob Gray to the Greening of Accountancy on the criticality of capital maintenance and careful consideration of our resources. Today we are facing the extreme challenge of saving our planet and climate adaptation. Issues of intergenerational equity and resilience highlighted by Rob three decades ago remain today as paramount as they did in 1990 and his words remind us, we have far surpassed nature’s tolerance.
Andrea B. Coulson. Rob Gray, Forever Inspiring The Greening of Accountancy. Social and Environmental Accountability Journal 2020, 40, 166 -170.
AMA StyleAndrea B. Coulson. Rob Gray, Forever Inspiring The Greening of Accountancy. Social and Environmental Accountability Journal. 2020; 40 (3):166-170.
Chicago/Turabian StyleAndrea B. Coulson. 2020. "Rob Gray, Forever Inspiring The Greening of Accountancy." Social and Environmental Accountability Journal 40, no. 3: 166-170.
Life-cycle assessment model and regression analysis identifies drivers that negatively impact the lifecycle of community Afridev handpumps under various tariff scenarios for rural community water supply.
Jonathan Peter Truslove; Andrea B. Coulson; Emma Mbalame; Robert M. Kalin. Barriers to handpump serviceability in Malawi: life-cycle costing for sustainable service delivery. Environmental Science: Water Research & Technology 2020, 6, 2138 -2152.
AMA StyleJonathan Peter Truslove, Andrea B. Coulson, Emma Mbalame, Robert M. Kalin. Barriers to handpump serviceability in Malawi: life-cycle costing for sustainable service delivery. Environmental Science: Water Research & Technology. 2020; 6 (8):2138-2152.
Chicago/Turabian StyleJonathan Peter Truslove; Andrea B. Coulson; Emma Mbalame; Robert M. Kalin. 2020. "Barriers to handpump serviceability in Malawi: life-cycle costing for sustainable service delivery." Environmental Science: Water Research & Technology 6, no. 8: 2138-2152.
Local tariffs in the form of household contributions are the primary financial mechanism to fund the maintenance of rural water supplies in Malawi. An investigation was conducted into the tariffs set by rural service providers to sustain drilled boreholes equipped with Afridev handpumps. A binary logistic regression analysis identified significant explanatory variables for the most common identified considerations when setting tariffs, ‘affordability’ and ‘operations and maintenance (O&M) costs’. The results demonstrate tariffs collected less frequently and usage above the design limit of the Afridev (300 users) had lower odds of considering affordability and higher odds of considering O&M costs, than those collected per month and within the design limit. The results further suggest a recognition by service providers of an increased maintenance challenge. High usage, acquiring spare parts, and the collection of tariffs when repairs are required indicate an increased likelihood of considering O&M costs, conversely to considering affordability. The balance of affordability and sustainable maintenance is a perpetual challenge under decentralised service delivery. Investment into ongoing support and supply chains is required for the financial and operational requirements of water supply, to ensure payments for services does not prevent access to clean water at the local level and to achieve the 2030 agenda.
Jonathan Truslove; Andrea Coulson; Muthi Nhlema; Emma Mbalame; Robert Kalin. Reflecting SDG 6.1 in Rural Water Supply Tariffs: Considering ‘Affordability’ Versus ‘Operations and Maintenance Costs’ in Malawi. Sustainability 2020, 12, 744 .
AMA StyleJonathan Truslove, Andrea Coulson, Muthi Nhlema, Emma Mbalame, Robert Kalin. Reflecting SDG 6.1 in Rural Water Supply Tariffs: Considering ‘Affordability’ Versus ‘Operations and Maintenance Costs’ in Malawi. Sustainability. 2020; 12 (2):744.
Chicago/Turabian StyleJonathan Truslove; Andrea Coulson; Muthi Nhlema; Emma Mbalame; Robert Kalin. 2020. "Reflecting SDG 6.1 in Rural Water Supply Tariffs: Considering ‘Affordability’ Versus ‘Operations and Maintenance Costs’ in Malawi." Sustainability 12, no. 2: 744.
The concept of Stranded Assets has been used for nearly 50 years across many sectors, most recently it has been a focus of investment portfolios in light of the possible impacts of climate change. However, to date there has been no in-depth determination of the impact of Stranded Assets for rural water supply, despite international development targets from Rio, through Millennium Development Goals (MDGs), and now the Sustainable Development Goals (SDGs). The limiting factor for carrying out such an assessment is the requirement of a full and detailed asset register recording all rural water supplies in a country. The Scottish Government Climate Justice Fund Water Futures Programme, in collaboration with the Government of Malawi, is undertaking a comprehensive asset audit across Malawi, and this paper introduces the concept of Stranded Assets for the rural water supply sector using Malawi as an exemplar. Here, we demonstrate how significant change in the implementation strategy for SDGs compared to the MDGs is needed to reduce the potential for Stranded Assets and meet its ultimate aim.
Robert M. Kalin; Joseph Mwanamveka; Andrea B. Coulson; Donald J. C. Robertson; Holly Clark; Jon Rathjen; Michael O. Rivett. Stranded Assets as a Key Concept to Guide Investment Strategies for Sustainable Development Goal 6. Water 2019, 11, 702 .
AMA StyleRobert M. Kalin, Joseph Mwanamveka, Andrea B. Coulson, Donald J. C. Robertson, Holly Clark, Jon Rathjen, Michael O. Rivett. Stranded Assets as a Key Concept to Guide Investment Strategies for Sustainable Development Goal 6. Water. 2019; 11 (4):702.
Chicago/Turabian StyleRobert M. Kalin; Joseph Mwanamveka; Andrea B. Coulson; Donald J. C. Robertson; Holly Clark; Jon Rathjen; Michael O. Rivett. 2019. "Stranded Assets as a Key Concept to Guide Investment Strategies for Sustainable Development Goal 6." Water 11, no. 4: 702.
The sustainability of rural groundwater supply infrastructure, primarily boreholes fitted with hand pumps, remains a challenge. This study evaluates whether coverage targets set out within the Millennium Development Goals (MDG) inadvertently increased the challenge to sustainably manage water supply infrastructure. Furthermore, the drive towards decentralised service delivery contributes to the financial burden of water supply assets. A sample size of 14,943 Afridev hand pump boreholes was extracted from a comprehensive live data set of 68,984 water points across Malawi to investigate the sustainability burden as emphasis shifts to the 2030 agenda. The results demonstrate that the push for coverage within the MDG era has impacted the sustainability of assets. A lack of proactive approaches towards major repairs and sub-standard borehole construction alongside aging infrastructure contributes to reduced functionality of decentralised supplies. Furthermore, costly rehabilitation is required to bring assets to operational standards, in which external support is commonly relied upon. Acceleration towards the coverage targets has contributed towards unsustainable infrastructure that has further implications moving forward. These findings support the need for Sustainable Development Goals (SDG) investment planning to move from a focus on coverage targets to a focus on quality infrastructure and proactive monitoring approaches to reduce the future burden placed on communities.
Jonathan P. Truslove; Alexandra V. M. Miller; Nicholas Mannix; Muthi Nhlema; Michael O. Rivett; Andrea B. Coulson; Prince Mleta; Robert M. Kalin. Understanding the Functionality and Burden on Decentralised Rural Water Supply: Influence of Millennium Development Goal 7c Coverage Targets. Water 2019, 11, 494 .
AMA StyleJonathan P. Truslove, Alexandra V. M. Miller, Nicholas Mannix, Muthi Nhlema, Michael O. Rivett, Andrea B. Coulson, Prince Mleta, Robert M. Kalin. Understanding the Functionality and Burden on Decentralised Rural Water Supply: Influence of Millennium Development Goal 7c Coverage Targets. Water. 2019; 11 (3):494.
Chicago/Turabian StyleJonathan P. Truslove; Alexandra V. M. Miller; Nicholas Mannix; Muthi Nhlema; Michael O. Rivett; Andrea B. Coulson; Prince Mleta; Robert M. Kalin. 2019. "Understanding the Functionality and Burden on Decentralised Rural Water Supply: Influence of Millennium Development Goal 7c Coverage Targets." Water 11, no. 3: 494.
Communication of health risk events is a complex and challenging task. The advent of information and communication technology along with the following popularisation and widespread uptake of social media are reshaping the field of risk communication. Guided by key tenets of the Social Amplification of Risk Framework, this study developed a causal loop diagram, capturing the perceptions of professionals in health organisations regarding the role of Twitter during risk events. The aim of this paper is to explore the use of the causal loop diagram and its role with rationalising the use of Twitter in risk communication strategies. A key finding of the model is the central role of trust and its interrelationship with other factors during a risk event. A contribution is made to operational research through the novel use of soft system dynamics in risk communication, to risk communication through the investigation of the new medium Twitter and also to research on the Social Amplification of Risk Framework by providing a means through which to operationalise the framework.
E.L. Comrie; Calvin Burns; Andrea Coulson; J. Quigley; K.F. Quigley. Rationalising the use of Twitter by official organisations during risk events: Operationalising the Social Amplification of Risk Framework through causal loop diagrams. European Journal of Operational Research 2018, 272, 792 -801.
AMA StyleE.L. Comrie, Calvin Burns, Andrea Coulson, J. Quigley, K.F. Quigley. Rationalising the use of Twitter by official organisations during risk events: Operationalising the Social Amplification of Risk Framework through causal loop diagrams. European Journal of Operational Research. 2018; 272 (2):792-801.
Chicago/Turabian StyleE.L. Comrie; Calvin Burns; Andrea Coulson; J. Quigley; K.F. Quigley. 2018. "Rationalising the use of Twitter by official organisations during risk events: Operationalising the Social Amplification of Risk Framework through causal loop diagrams." European Journal of Operational Research 272, no. 2: 792-801.
Purpose The purpose of this paper is to constructively critique KPMG’s “True Value methodology” which seeks to quantify in financial terms the value companies create or reduce for society. Design/methodology/approach This paper is based on a review of documents produced by KPMG detailing its methodology and corporate reports in the public domain of the True Value methodology applied in practice. The critique is divided into two sections. The first section reviews KPMGs methodological view of a bounded economic reality and offers potential starting points and limitations for a conceptual framing of the “methodology”. Practical insights on applying the methodology are offered in the second section. Findings The True Value methodology helps its producers understand the potential risk to future earnings posed by current externalities being internalised. KPMG’s socio-economic framing of future scenarios and financial valuation of environmental and social impacts is limited to a standardised commercial viewpoint. Potential opportunities exist for producers to involve stakeholders in the application of the methodology to form a more inclusive and pluralist conception of risk and values for social and environmental impacts. Practical implications This paper offers timely insights for companies using and considering the use of the “True Value” methodology and stakeholders considering their engagement in the application process and/or use of its findings. Originality/value The study is a constructive critique of this contemporary, financial practice of accounting for externalities developed by KMPG.
Andrea B. Coulson. KPMG’s True Value methodology. Sustainability Accounting, Management and Policy Journal 2016, 7, 517 -530.
AMA StyleAndrea B. Coulson. KPMG’s True Value methodology. Sustainability Accounting, Management and Policy Journal. 2016; 7 (4):517-530.
Chicago/Turabian StyleAndrea B. Coulson. 2016. "KPMG’s True Value methodology." Sustainability Accounting, Management and Policy Journal 7, no. 4: 517-530.
Purpose – The purpose of this paper is to explore the potential of the metaphor of capital, and to chart the development of the multiple capitals concept in the International < IR > Framework and consider how it might develop and be used. In doing so, the paper discusses the implications of the contributions to this special issue in the further development of the capitals concept. Design/methodology/approach – The authors draw on documents of the International Integrated Reporting Council (IIRC) and review the literature on capitals to consider the formation of the metaphor of multiple capitals. This is reflected upon while recognising the varied involvement of the authors with the IIRC capitals conception. The challenges of conceiving a multiple capitals framework are critiqued with reference to empirical and theoretical contributions drawn from recognition of planetary boundaries, gendered capitals, power and intersection of capitals and important practical and conceptual insights raised by papers in this special issue. Findings – The authors find that the agenda of the IIRC is a shift from a “financial capital market system” to an “inclusive capital market system” through recognition of multiple capitals and integrated reporting and thinking. It is emphasised that their vision is not intended as a call for the measurement of these various capitals in monetary terms alone. Through insights from research on planetary boundaries and gendered capitals, the authors critique the potential communsurability of capitals and make visible potential tensions between them. Some of the challenges and opportunities when reporting on multiple capitals are recognised. These include: use of the capitals terminology; analysing connectivity between the capitals; the extent to which value created (and depleted) by each capital should be monetised and highlight possibilities for future research. Practical implications – Reflecting on the vision of the IIRC, the authors use the critical potential of the metaphor to highlight the IIRC’s vision and understand the role of multiple capitals and potential tensions between them. The authors provide normative insights into the need for engagement on the philosophies of integrated thinking and symbolism of capital and multiple capitals as the way forward. Originality/value – It is through discussions around multiple capitals – what is in, what is out, how capital is valued – that metaphors will be (re)created. By considering the notion of capital in < IR > and critiquing this with reference to research insights, the authors seek to open up debate on the framing of multiple capitals.
Andrea B. Coulson; Carol A. Adams; Michael N. Nugent; Kathryn Haynes. Exploring metaphors of capitals and the framing of multiple capitals. Sustainability Accounting, Management and Policy Journal 2015, 6, 290 -314.
AMA StyleAndrea B. Coulson, Carol A. Adams, Michael N. Nugent, Kathryn Haynes. Exploring metaphors of capitals and the framing of multiple capitals. Sustainability Accounting, Management and Policy Journal. 2015; 6 (3):290-314.
Chicago/Turabian StyleAndrea B. Coulson; Carol A. Adams; Michael N. Nugent; Kathryn Haynes. 2015. "Exploring metaphors of capitals and the framing of multiple capitals." Sustainability Accounting, Management and Policy Journal 6, no. 3: 290-314.
Andrea Coulson; Andrew MacLaren; Stewart McKenzie; Kevin D. O'Gorman. Hospitality codes and Social Exchange Theory: The Pashtunwali and tourism in Afghanistan. Tourism Management 2014, 45, 134 -141.
AMA StyleAndrea Coulson, Andrew MacLaren, Stewart McKenzie, Kevin D. O'Gorman. Hospitality codes and Social Exchange Theory: The Pashtunwali and tourism in Afghanistan. Tourism Management. 2014; 45 ():134-141.
Chicago/Turabian StyleAndrea Coulson; Andrew MacLaren; Stewart McKenzie; Kevin D. O'Gorman. 2014. "Hospitality codes and Social Exchange Theory: The Pashtunwali and tourism in Afghanistan." Tourism Management 45, no. : 134-141.
The aim of this paper is to reflect upon the practice of accounting academics as 'collective intellectuals' - inspired by the actions and conception of Pierre Bourdieu. While accounting researchers have drawn upon Bourdieu's theoretical contributions on habitus, field and capital, little attention has been paid to his later, more critical ideas and practice of intervention post 1995. As a result, accounting research has yet to discover Bourdieu's work on the 'collective intellectual' and, thus, consider its contribution to our understanding of how accounting academics can participate in a form of activism against neoliberalism that would not be in contradiction with professional norms of rigorous research. Rather, activism could enhance academic research. Central to this paper is a reflection on a case of intervention involving a diverse collective of academics and activists who came together to launch a coordinated response to a large-scale industrial disaster in Scotland in 2004. The collective in question took various interventionary steps to campaign for a Public Inquiry into the disaster and seek justice and accountability for workers past and present. These steps are analysed with respect to the methods adopted and the work and practice of Bourdieu's Collective Intellectual
Christine Cooper; Andrea Coulson. Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case. Critical Perspectives on Accounting 2014, 25, 237 -254.
AMA StyleChristine Cooper, Andrea Coulson. Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case. Critical Perspectives on Accounting. 2014; 25 (3):237-254.
Chicago/Turabian StyleChristine Cooper; Andrea Coulson. 2014. "Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case." Critical Perspectives on Accounting 25, no. 3: 237-254.
Anja Schaefer; Andrew Coulson; Ken Green; Steve New; Jim Skea; Frans Berkhout; Melissa Leach; Ian Scoones. Sustainable business organizations? Negotiating Environmental Change 2013, 1 .
AMA StyleAnja Schaefer, Andrew Coulson, Ken Green, Steve New, Jim Skea, Frans Berkhout, Melissa Leach, Ian Scoones. Sustainable business organizations? Negotiating Environmental Change. 2013; ():1.
Chicago/Turabian StyleAnja Schaefer; Andrew Coulson; Ken Green; Steve New; Jim Skea; Frans Berkhout; Melissa Leach; Ian Scoones. 2013. "Sustainable business organizations?" Negotiating Environmental Change , no. : 1.
This paper is concerned with a specific human right - the right to work in a safe environment. It sets out a case for developing a new form of account of health and safety in any organisational setting. It draws upon the theoretical insights of Pierre Bourdieu taking inspiration from his assertion that in order to understand the 'logic' of the worlds we live in we need to immerse ourselves into the particularity of an empirical reality. In this case the paper, analyses a preventable industrial disaster which occurred in Glasgow, Scotland which killed nine people and injured 33 others. From this special case of what is possible, the paper unearths the underlying structures of symbolic violence of the UK State, the Health and Safety Executive and capital with respect to health and safety at work. While dealing with one specific country (Scotland), the analysis can be used to question health and safety regimes and other forms of symbolic violence across the globe
Christine Cooper; Andrea Coulson; Phil Taylor. Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL. Critical Perspectives on Accounting 2011, 22, 738 -758.
AMA StyleChristine Cooper, Andrea Coulson, Phil Taylor. Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL. Critical Perspectives on Accounting. 2011; 22 (8):738-758.
Chicago/Turabian StyleChristine Cooper; Andrea Coulson; Phil Taylor. 2011. "Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL." Critical Perspectives on Accounting 22, no. 8: 738-758.
Over the last two decades, banks have been developing environmental credit risk assessment policies and procedures. Today, even NGOs who had been at the forefront of campaigns naming and shaming bad practices acknowledge banks are taking environmental risk management seriously. Nonetheless, they now challenge banks to go further, advocating a no harm approach based on a so-called veto of investments. The author draws a post-structuralist position on risk perception to argue a characterization of environmental governance in terms of action and veto may mislead debate. Instead, the author proposes the starting point for debate on the part banks can play in governing the environment lies in mutual agreement on precautionary action
Andrea B. Coulson. How should banks govern the environment? Challenging the construction of action versus veto. Business Strategy and the Environment 2009, 18, 149 -161.
AMA StyleAndrea B. Coulson. How should banks govern the environment? Challenging the construction of action versus veto. Business Strategy and the Environment. 2009; 18 (3):149-161.
Chicago/Turabian StyleAndrea B. Coulson. 2009. "How should banks govern the environment? Challenging the construction of action versus veto." Business Strategy and the Environment 18, no. 3: 149-161.
The purpose of this paper is to reflect on how the social-theoretical work of Pierre Bourdieu (1931-2001) could contribute to knowledge production on accountability. The paper draws on Bourdieu's conceptualisation of social practice in terms of a field/habitus relation, and uses this relation as a framing mechanism to explore the possibilities of accountability in corporate-stakeholder relations
Mark Shenkin; Andrea Coulson. Accountability through activism: learning from Bourdieu. Accounting, Auditing & Accountability Journal 2007, 20, 297 -317.
AMA StyleMark Shenkin, Andrea Coulson. Accountability through activism: learning from Bourdieu. Accounting, Auditing & Accountability Journal. 2007; 20 (2):297-317.
Chicago/Turabian StyleMark Shenkin; Andrea Coulson. 2007. "Accountability through activism: learning from Bourdieu." Accounting, Auditing & Accountability Journal 20, no. 2: 297-317.
This paper documents the dialogic design of an honours level undergraduate degree course, Accounting and Sustainability. The course was designed as part of our individual commitment, supported by the wider department, to introduce elements of dialogic education (Freire, 1970, Pedagogy of the Oppressed, London: Penguin) into the accounting curriculum and make praxis an integral part of the students' learning experience (Thomson and Bebbington, 2004, It doesn't matter what you teach? Critical Perspectives on Accounting, 15(4–5), pp. 609–628). The main component of the course was a large group collaborative project to produce a shadow account (see for example Dey, 2003, Corporate ‘silent’ and ‘shadow’ social accounting, Social and Environmental Accounting Journal, 23(2), pp. 6–10; Gray, 1997 Gray, R. 1997. “The silent practice of social accounting and corporate social reporting in companies”. In Building Corporate Accountability: Emerging Practices in Social and Ethical Accounting, Auditing and Reporting, Edited by: Zadek, S. London: Earthscan. [Google Scholar], The silent practice of social accounting and corporate social reporting in companies, in: S. Zadek et al. (Eds) Building Corporate Accountability: Emerging Practices in Social and Ethical Accounting, Auditing and Reporting, London: Earthscan) on a major UK company, Sainsbury plc. The paper details the range of learning activities, delivery mechanisms and assessment processes developed to encourage a more dialogic educative experience in this course. Recounting our experiences and describing student outcomes may prove useful to others in designing courses in this specific subject area or more generally in other accounting courses. With this in mind a number of key issues associated with moving towards a dialogic approach are presented in the concluding section.
Andrea B Coulson; Ian H. Thomson. Accounting and sustainability, encouraging a dialogical approach; integrating learning activities, delivery mechanisms and assessment strategies. Accounting Education 2006, 15, 261 -273.
AMA StyleAndrea B Coulson, Ian H. Thomson. Accounting and sustainability, encouraging a dialogical approach; integrating learning activities, delivery mechanisms and assessment strategies. Accounting Education. 2006; 15 (3):261-273.
Chicago/Turabian StyleAndrea B Coulson; Ian H. Thomson. 2006. "Accounting and sustainability, encouraging a dialogical approach; integrating learning activities, delivery mechanisms and assessment strategies." Accounting Education 15, no. 3: 261-273.
Marcel Jeucken has been heralded as the first to provide a comprehensive and accessible book on the subject of sustainable finance and banking. As a practitioner in Rabobank and a doctoral researcher at Erasmus University, Jeucken is able to draw on personal experience to provide an accessible yet intellectually challenging book. The stated target audience of the book is banking practitioners and policy makers followed by academics. For an academic audience it offers for debate both empirical insight and conceptual thoughts on shifts in the traditional economic foundations of banking. The book is set out in three parts. Each part and subsequent chapter is very well sign-posted. Part 1 (Sustainability: a general introduction) is likely to be of most interest to the Futures readership. It includes a comprehensive review of recent environmental policy developments and environmental consciousness as a basis for outlining Jeucken's vision of the future role of banks in pursuing sustainable (economic) development. In Part 2 (Banking and Sustainability) he illustrates examples of bank products and operations currently applied in pursuit of sustainable development as a basis for moving forward. Part 3 (In reflections) add to this insight with the results of a survey of sustainable banking drawn from public disclosures made by 34 international banks. The book ends with some thoughts on the future of banking. In this respect, the author's stated aim is not to provide definitive answers but to stimulate thinking and bridge the gap between philosophical and practical solutions. To this ambition he is true
A.B. Coulson. Sustainable Banking and Finance: People—the Financial Sector and the Future of the Planet: Marcel Jeucken; Earthscan, London, 2001, pp. 256, $39.95. Futures 2003, 35, 894 -895.
AMA StyleA.B. Coulson. Sustainable Banking and Finance: People—the Financial Sector and the Future of the Planet: Marcel Jeucken; Earthscan, London, 2001, pp. 256, $39.95. Futures. 2003; 35 (8):894-895.
Chicago/Turabian StyleA.B. Coulson. 2003. "Sustainable Banking and Finance: People—the Financial Sector and the Future of the Planet: Marcel Jeucken; Earthscan, London, 2001, pp. 256, $39.95." Futures 35, no. 8: 894-895.
Andrea B. Coulson. Financial sector environment forum. Social and Environmental Accountability Journal 1999, 19, 18 -20.
AMA StyleAndrea B. Coulson. Financial sector environment forum. Social and Environmental Accountability Journal. 1999; 19 (1):18-20.
Chicago/Turabian StyleAndrea B. Coulson. 1999. "Financial sector environment forum." Social and Environmental Accountability Journal 19, no. 1: 18-20.
Environmental risk and management strategy: the implications for financial institutions
Andrea B. Coulson; Rob Dixon. Environmental risk and management strategy. International Journal of Bank Marketing 1995, 13, 22 -29.
AMA StyleAndrea B. Coulson, Rob Dixon. Environmental risk and management strategy. International Journal of Bank Marketing. 1995; 13 (2):22-29.
Chicago/Turabian StyleAndrea B. Coulson; Rob Dixon. 1995. "Environmental risk and management strategy." International Journal of Bank Marketing 13, no. 2: 22-29.