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Påhlsson, Birgitta
Publications (4 of 4) Show all publications
Påhlsson, B. (2016). Hållbar utveckling på Högskolan i Borås: en utvärdering. Borås: Högskolan i Borås
Open this publication in new window or tab >>Hållbar utveckling på Högskolan i Borås: en utvärdering
2016 (Swedish)Report (Other (popular science, discussion, etc.))
Place, publisher, year, edition, pages
Borås: Högskolan i Borås, 2016. p. 32
National Category
Other Social Sciences
Identifiers
urn:nbn:se:hb:diva-9878 (URN)978-91-88269-18-8 (ISBN)978-91-88269-19-5 (ISBN)
Available from: 2016-05-13 Created: 2016-05-13 Last updated: 2016-12-20Bibliographically approved
Persson, N.-K., Baghaei, B., Bashir, T., Brorström, B., Hedegård, L., Carlson Ingdahl, T., . . . Åkesson, D. (2016). Re: en ny samhällssektor spirar. Borås: Högskolan i Borås
Open this publication in new window or tab >>Re: en ny samhällssektor spirar
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2016 (Swedish)Report (Other academic)
Abstract [sv]

Resurser och hållbarhet är nära förknippade. Hållbarhet innebär att hushålla med resurser - materiella, miljömässiga och mänskliga. Och hushållning är per definition kärnan i ekonomi. Man börjar alltmer se framväxten av en hel arsenal av verktyg och förhållnings- och angreppssätt för att bygga hållbarhet. Detta förenas av ett synsätt att det som hitintills setts  om avfall och värdelöst, och rent utav besvärligt att ta hand om, nu blir en värdefull resurs. Det glömda och gömda kommer åter. Faktum är att många ord och begrepp kring detta börjar på just åter- eller re- . Internationellt talar man om Redesign, Recycling, Remake, Recycle, Recraft, Reuse, Recreate, Reclaim, Reduce, Repair, Refashion.

Vad är då allt detta? Ja, vill man dra det långt, är det inte mindre än framväxten av ett nyvunnet sätt att tänka, ja av en ny samhällssektor, en bransch och en industri,  sammanbundet av filosofin att återanvändningen, spillminskningen, vidarebruket, efterlivet anses som viktiga faktorer för ett miljömedvetet samhälle. Re: blir paraplytermen för detta. I denna antologi av forskare från skilda discipliner vid Högskolan i Borås lyfts ett antal av dessa begrepp inom Re: fram.

Place, publisher, year, edition, pages
Borås: Högskolan i Borås, 2016. p. 80
Series
Vetenskap för profession: rapport, ISSN 1654-6520 ; 37
National Category
Other Social Sciences
Identifiers
urn:nbn:se:hb:diva-10004 (URN)978-91-88269-22-5 (ISBN)978-91-88269-23-2 (ISBN)
Available from: 2016-06-09 Created: 2016-06-09 Last updated: 2018-08-20Bibliographically approved
Carlson Ingdahl, T. & Påhlsson, B. (2015). The role of accounting for sustainability. In: : . Paper presented at Research on Sustainability, Borås, December 3, 2015..
Open this publication in new window or tab >>The role of accounting for sustainability
2015 (English)Conference paper, Oral presentation with published abstract (Other academic)
Abstract [en]

The presentation will be based on a report which is to be published in the report series “Styrning, organisering och ledning” at the Faculty of Textiles, Engineering and Business. The report has been presented and discussed in a research group at the faculty. The report will form the basis for the construction of research questions and a selection of empirical settings for further research with the ambition to get 1-3 articles published in scientific journals.

In this report we address the challenges and problems but also the possibilities of accounting as a phenomena in being a part of sustainable development in society.  We describe the present practice of sustainability accounting, with a focus on external reporting, and its lack of ability to reflect sustainability or non-sustainability. We also problematize around the ability of sustainability accounting to reflect a more ethical accountability/responsibility and to identify problems in financial, environmental and social aspects.

The purpose of the report is, facing accounting practice of today, to identify challenges and possibilities in the development of a more relevant accounting that reflects material activities, ambitions and results of an organization in the three dimensions of sustainable development. An overall purpose is to identify a possible direction of accounting to become an important actor in striving for a more sustainable society.

The report focuses on the defaults of present sustainability accounting practice in reflecting the result of an organization´s sustainability actions and the lack of connection between the sustainability accounting and the organization´s strategies. Another obstacle for accounting to become an important actor for sustainability is the lack of connection to the definition of sustainable development. The framework of financial accounting in public companies and, in many aspects, a de-coupled sustainability accounting without obvious relevance for making decisions, internally and externally, could be a barrier in the development of accounting for sustainable development. For accounting to become an important part in this development a more pluralistic approach and a more ethical oriented accounting is suggested to reflect a wider/broadened accountability.

Keywords
Accounting, Sustainability, Sustainability Accounting, Sustainability Reporting, Sustainable Development
National Category
Business Administration
Research subject
Business and IT
Identifiers
urn:nbn:se:hb:diva-3846 (URN)
Conference
Research on Sustainability, Borås, December 3, 2015.
Available from: 2015-12-08 Created: 2015-12-08 Last updated: 2018-05-03Bibliographically approved
Rodgers, W., Påhlsson, B. & Söderbom, A. (2007). Do Business Schools' Theories Negatively Influence Students Ethical Positions?. In: L.A. Parrish (Ed.), Business Ethics in Focus: (pp. 259-274). Nova Publishers
Open this publication in new window or tab >>Do Business Schools' Theories Negatively Influence Students Ethical Positions?
2007 (English)In: Business Ethics in Focus / [ed] L.A. Parrish, Nova Publishers , 2007, p. 259-274Chapter in book (Other academic)
Place, publisher, year, edition, pages
Nova Publishers, 2007
Keywords
business ethics, students, ethical positions, Business Administration
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-4737 (URN)2320/2845 (Local ID)1-60021-684-6 (ISBN)2320/2845 (Archive number)2320/2845 (OAI)
Available from: 2015-12-17 Created: 2015-12-17 Last updated: 2018-02-04Bibliographically approved
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