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Yr Athro Jill Atkins
Athro Cyfrifeg
- AtkinsJ10@caerdydd.ac.uk
- +44 29225 14116
- Adeilad Aberconwy, Ystafell Ystafell T41, Rhodfa Colum, Cathays, Caerdydd, CF10 3EU
- Ar gael fel goruchwyliwr ôl-raddedig
Trosolwyg
Ar hyn o bryd rwy'n Ddirprwy Bennaeth Adran (Arloesedd Effaith Ymchwil) (DHSRII). Rwy'n academydd mewn cyfrifeg a chyllid, gyda fy ymchwil yn croesi ffiniau rhyngddisgyblaethol ac yn llywio ymarfer. Fy mhrif ffocws yw cyfrifeg a chyllid cynaliadwy, gyda fy niddordebau ymchwil cyfredol gan gynnwys cyfrifo difodiant, llywodraethu difodiant, cyllid difodiant, cyfrifeg ESG (cymdeithasol a llywodraethu amgylcheddol) a buddsoddiad ESG. Mae gen i ddiddordeb hefyd mewn archwilio gwreiddiau hanesyddol cyfrifeg amgylcheddol ac ecolegol. Mae cyfrifo am fioamrywiaeth a mecanweithiau ariannol ar gyfer diogelu bioamrywiaeth a rhywogaethau yn thema hollbwysig ar draws fy holl brosiectau cyfredol.
Cyhoeddiad
2023
- McBride, K., Atkins, J. and Atkins, B. 2023. The picturesque roots of impression management: Framing, Claude Glass and ‘rose’-tinted lens?. Accounting, Auditing & Accountability Journal (10.1108/AAAJ-08-2022-6004)
- Atkins, J. F., Doni, F., McBride, K. and Napier, C. 2023. Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness. Accounting, Auditing & Accountability Journal 36(6), pp. 1473-1502. (10.1108/AAAJ-03-2023-6354)
- Atkins, J., Doni, F., Artuso, S., La Torre, L. and Sorrentino, L. 2023. Exploring the effectiveness of sustainability measurement: which esg metrics will survive covid-19?. Journal of Business Ethics 185, pp. 629-646. (10.1007/s10551-022-05183-1)
- Atkins, J. F., Atkins, B., Maroun, W., Barone, E. and Gozman, D. 2023. Conservation through conversation? Therapeutic engagement on biodiversity and extinction between NGOs and companies. Business Strategy and the Environment 32(5), pp. 2631-2647. (10.1002/bse.3144)
- Okwuosa, I. and Atkins, J. 2023. Exploring the meaningfulness of integrated reporting: a framing perspective. Journal of Applied Accounting Research 24, pp. 508-522. (10.1108/JAAR-03-2022-0075)
2022
- Atkins, J. and McBride, K. 2022. “fumifugium: or the inconvenience of the aer and smoake of London dissipated”: emancipatory social accounting in 17th century London. Accounting, Auditing and Accountability Journal 35(5), pp. 1262-1286. (10.1108/AAAJ-01-2021-5108)
- Saeudy, M., Atkins, J. and Barone, E. A. 2022. Interpreting banks’ sustainability initiatives as reputational risk management and mechanisms for coping, re-embedding and rebuilding societal trust. Qualitative Research in Financial Markets 14(1), pp. 169-188. (10.1108/QRFM-02-2021-0024)
- Atkins, J. 2022. Reflecting on how ESG investing, accounting and governance have evolved over time. In: Lehman, M., Macpherson, M. and Ung, D. eds. ESG Investing and Analysis: A Practitioner's Guide. How to Incorporate ESG Considerations in the Investment Process. London, UK: Risk Books, pp. 407-419.
2021
- Maroun, W. and Atkins, J. 2021. A practical application of accounting for biodiversity: the case of soil health. Social and Environmental Accountability Journal 41(1-2), pp. 37-65. (10.1080/0969160X.2020.1819360)
- Zhao, L. and Atkins, J. 2021. Assessing the emancipatory nature of Chinese extinction accounting. Social and Environmental Accountability Journal 41(1-2), pp. 8-36. (10.1080/0969160X.2021.1889386)
2020
- Atkins, J. and Maroun, W. 2020. The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting. Accounting, Auditing and Accountability Journal 33(8), pp. 1835-1870. (10.1108/AAAJ-03-2016-2450)
- Hassan, A. M., Roberts, L. and Atkins, J. 2020. Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?. Business Strategy and the Environment 29(3), pp. 1419-1436. (10.1002/bse.2442)
2019
- Atkins, J. and Macpherson, M. 2019. Developing a Species Protection Action Plan – An integrated approach for taxonomies, reporting and engagement for the financial services sector. [Online]. SSRN: Elsevier. (10.2139/ssrn.3398308) Available at: http://dx.doi.org/10.2139/ssrn.3398308
- Uche, C. O. and Atkins, J. 2019. Accounting for rituals and ritualization: The case of shareholders' associations. Accounting Forum 39(1), pp. 34-50. (10.1016/j.accfor.2014.10.006)
- Khalid, S. M., Atkins, J. and Barone, E. 2019. Sartrean bad-faith? Site-specific social, ethical and environmental disclosures by multinational mining companies. Accounting, Auditing and Accountability Journal 32(1), pp. 55-74. (10.1108/AAAJ-03-2016-2473)
2018
- Maroun, W. and Atkins, J. 2018. The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Accounting Forum 42(1), pp. 102-118. (10.1016/j.accfor.2017.12.001)
- Atkins, J. and Maroun, W. 2018. Integrated extinction accounting and accountability: building an ark. Accounting, Auditing and Accountability Journal 31(3), pp. 750-786. (10.1108/AAAJ-06-2017-2957)
- Atkins, J., Maroun, W., Atkins, B. C. and Barone, E. 2018. From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros. Accounting, Auditing and Accountability Journal 31(2), pp. 674-702. (10.1108/AAAJ-12-2015-2320)
2017
- Atkins, J. 2017. Bee decline: An integrated approach. In: Atkins, J. and Atkins, B. eds. The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility. Abingdon and New York: Routledge, pp. 2-18., (10.4324/9781351283922)
- Atkins, J. 2017. The historic, cultural and philosophical context of bee decline. In: Atkins, J. and Atkins, B. eds. The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility. Routledge, pp. 19-42., (10.4324/9781351283922)
- Atkins, J. and Atkins, B. 2017. An integrated approach to bee decline: Making a bee line for the future?. In: Atkins, J. and Atkins, B. eds. The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility. Abingdon and New York: Routledge, pp. 331-346., (10.4324/9781351283922)
- Atkins, J., Barone, E., Maroun, W. and Atkins, B. 2017. Bee accounting and accountability in the UK. In: Atkins, J. and Atkins, B. eds. The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility. Abingdon and New York: Routledge, pp. 198-211., (10.4324/9781351283922)
2016
- Atkins, J. and Atkins, B. eds. 2016. The business of bees: An integrated approach to bee decline and corporate responsibility.
2015
- Biehl, C. and Atkins, J. 2015. Responsible investment in the United Kingdom. In: Hebb, T. et al. eds. The Routledge Handbook of Responsible Investment. Routledge, pp. 355-363.
- Atkins, J. and Maroun, W. 2015. Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors. Meditari Accountancy Research 23(2), pp. 197-221. (10.1108/MEDAR-07-2014-0047)
- Atkins, J., Atkins, B. C., Thomson, I. and Maroun, W. 2015. “Good” news from nowhere: Imagining utopian sustainable accounting. Accounting, Auditing & Accountability Journal 28(5), pp. 651-670. (10.1108/AAAJ-09-2013-1485)
2014
- Maroun, W. and Atkins, J. 2014. Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?. British Accounting Review 46(3), pp. 248-263. (10.1016/j.bar.2014.02.001)
- Maroun, W. and Atkins, J. 2014. Whistle-blowing by external auditors in South Africa: Enclosure, efficient bodies and disciplinary power. Accounting, Auditing and Accountability Journal 27(5), pp. 834-862. (10.1108/AAAJ-11-2012-1154)
- Atkins, J., Gräbsch, C. and Jones, M. 2014. Corporate biodiversity reporting: Exploring its anthropocentric nature. In: Jones, M. ed. Accounting for Biodiversity. Routledge, pp. 215-244.
- Thomson, I. and Atkins, J. 2014. Accounting for biodiversity in nineteenth century Britain: William Morris and the defence of the fairness of the earth. In: Jones, M. ed. Accounting for Biodiversity. Earthscan, pp. 267-286., (10.4324/9780203097472-25)
- Maroun, W. and Solomon, J. 2014. Whistle-blowing by external auditors: Seeking legitimacy for the South African audit profession?. Accounting Forum 38(2), pp. 109-121. (10.1016/j.accfor.2013.04.007)
2013
- Jones, M. J. and Solomon, J. F. 2013. Problematising accounting for biodiversity. Accounting, Auditing and Accountability Journal 26(5), pp. 668-687. (10.1108/AAAJ-03-2013-1255)
- Barone, E., Ranamagar, N. and Atkins, J. F. 2013. A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting. Accounting Forum 37(3), pp. 163-181. (10.1016/j.accfor.2012.12.001)
2010
- Jones, M. J. and Atkins, J. F. 2010. Social and environmental report assurance: Some interview evidence. Accounting Forum 34(1), pp. 20-31. (10.1016/j.accfor.2009.11.002)
2008
- Brennan, N. and Solomon, J. 2008. Corporate governance, accountability and mechanisms of accountability: An overview. Accounting, Auditing and Accountability Journal 21(7), pp. 885-906. (10.1108/09513570810907401)
- Atkins, J. 2008. Corporate governance: South Korea. In: Tarantino, A. ed. Governance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices. John Wiley & Sons, pp. 867-874., (10.1002/9781118269213.ch62)
2007
- Krambia-Kapardis, M., Psaros, J. and Atkins, J. F. 2007. Corporate governance: Rating of the EU member states guidelines. Corporate Ownership and Control 4(3 B), pp. 160-172. (10.22495/cocv4i3c1p1)
2003
- Demirag, I. S. and Solomon, J. F. 2003. Guest Editorial: Developments in international corporate governance and the impact of recent events. Corporate Governance: An International Review 11(1), pp. 1-7. (10.1111/1467-8683.00297)
2002
- Solomon, J., Solomon, A. and Park, C. 2002. The evolving role of institutional investors in South Korean corporate governance: Some empirical evidence. Corporate Governance 10(3), pp. 211-224. (10.1111/1467-8683.00285)
2000
- Norton, S. and Solomon, J. 2000. Future policy directions for doimoi in Vietnam. Global Economic Review 29(2), pp. 117-133. (10.1080/12265080008449791)
1999
- Solomon, A. and Solomon, J. 1999. Empirical evidence of long-termism and shareholder activism in UK unit trusts. Corporate Governance 7(3), pp. 288-300. (10.1111/1467-8683.00159)
- Solomon, J. F. 1999. Do institutional investors in the UK adopt a dual strategy for managing foreign exchange risk?. The British Accounting Review 31(2), pp. 205-224. (10.1006/bare.1999.0094)
1998
- Hemmings, D. B. and Solomon, J. F. 1998. Corporate governance and stock market duration for South Korea and the USA. Global Economic Review 27(3), pp. 76-92. (10.1080/12265089808449742)
0
- Solomon, J. F. and Thomson, I. . Satanic Mills? An illustration of Victorian external environmental accounting. Accounting Forum 33(1), pp. 74-87.
Articles
- McBride, K., Atkins, J. and Atkins, B. 2023. The picturesque roots of impression management: Framing, Claude Glass and ‘rose’-tinted lens?. Accounting, Auditing & Accountability Journal (10.1108/AAAJ-08-2022-6004)
- Atkins, J. F., Doni, F., McBride, K. and Napier, C. 2023. Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness. Accounting, Auditing & Accountability Journal 36(6), pp. 1473-1502. (10.1108/AAAJ-03-2023-6354)
- Atkins, J., Doni, F., Artuso, S., La Torre, L. and Sorrentino, L. 2023. Exploring the effectiveness of sustainability measurement: which esg metrics will survive covid-19?. Journal of Business Ethics 185, pp. 629-646. (10.1007/s10551-022-05183-1)
- Atkins, J. F., Atkins, B., Maroun, W., Barone, E. and Gozman, D. 2023. Conservation through conversation? Therapeutic engagement on biodiversity and extinction between NGOs and companies. Business Strategy and the Environment 32(5), pp. 2631-2647. (10.1002/bse.3144)
- Okwuosa, I. and Atkins, J. 2023. Exploring the meaningfulness of integrated reporting: a framing perspective. Journal of Applied Accounting Research 24, pp. 508-522. (10.1108/JAAR-03-2022-0075)
- Atkins, J. and McBride, K. 2022. “fumifugium: or the inconvenience of the aer and smoake of London dissipated”: emancipatory social accounting in 17th century London. Accounting, Auditing and Accountability Journal 35(5), pp. 1262-1286. (10.1108/AAAJ-01-2021-5108)
- Saeudy, M., Atkins, J. and Barone, E. A. 2022. Interpreting banks’ sustainability initiatives as reputational risk management and mechanisms for coping, re-embedding and rebuilding societal trust. Qualitative Research in Financial Markets 14(1), pp. 169-188. (10.1108/QRFM-02-2021-0024)
- Maroun, W. and Atkins, J. 2021. A practical application of accounting for biodiversity: the case of soil health. Social and Environmental Accountability Journal 41(1-2), pp. 37-65. (10.1080/0969160X.2020.1819360)
- Zhao, L. and Atkins, J. 2021. Assessing the emancipatory nature of Chinese extinction accounting. Social and Environmental Accountability Journal 41(1-2), pp. 8-36. (10.1080/0969160X.2021.1889386)
- Atkins, J. and Maroun, W. 2020. The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting. Accounting, Auditing and Accountability Journal 33(8), pp. 1835-1870. (10.1108/AAAJ-03-2016-2450)
- Hassan, A. M., Roberts, L. and Atkins, J. 2020. Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?. Business Strategy and the Environment 29(3), pp. 1419-1436. (10.1002/bse.2442)
- Uche, C. O. and Atkins, J. 2019. Accounting for rituals and ritualization: The case of shareholders' associations. Accounting Forum 39(1), pp. 34-50. (10.1016/j.accfor.2014.10.006)
- Khalid, S. M., Atkins, J. and Barone, E. 2019. Sartrean bad-faith? Site-specific social, ethical and environmental disclosures by multinational mining companies. Accounting, Auditing and Accountability Journal 32(1), pp. 55-74. (10.1108/AAAJ-03-2016-2473)
- Maroun, W. and Atkins, J. 2018. The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Accounting Forum 42(1), pp. 102-118. (10.1016/j.accfor.2017.12.001)
- Atkins, J. and Maroun, W. 2018. Integrated extinction accounting and accountability: building an ark. Accounting, Auditing and Accountability Journal 31(3), pp. 750-786. (10.1108/AAAJ-06-2017-2957)
- Atkins, J., Maroun, W., Atkins, B. C. and Barone, E. 2018. From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros. Accounting, Auditing and Accountability Journal 31(2), pp. 674-702. (10.1108/AAAJ-12-2015-2320)
- Atkins, J. and Maroun, W. 2015. Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors. Meditari Accountancy Research 23(2), pp. 197-221. (10.1108/MEDAR-07-2014-0047)
- Atkins, J., Atkins, B. C., Thomson, I. and Maroun, W. 2015. “Good” news from nowhere: Imagining utopian sustainable accounting. Accounting, Auditing & Accountability Journal 28(5), pp. 651-670. (10.1108/AAAJ-09-2013-1485)
- Maroun, W. and Atkins, J. 2014. Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?. British Accounting Review 46(3), pp. 248-263. (10.1016/j.bar.2014.02.001)
- Maroun, W. and Atkins, J. 2014. Whistle-blowing by external auditors in South Africa: Enclosure, efficient bodies and disciplinary power. Accounting, Auditing and Accountability Journal 27(5), pp. 834-862. (10.1108/AAAJ-11-2012-1154)
- Maroun, W. and Solomon, J. 2014. Whistle-blowing by external auditors: Seeking legitimacy for the South African audit profession?. Accounting Forum 38(2), pp. 109-121. (10.1016/j.accfor.2013.04.007)
- Jones, M. J. and Solomon, J. F. 2013. Problematising accounting for biodiversity. Accounting, Auditing and Accountability Journal 26(5), pp. 668-687. (10.1108/AAAJ-03-2013-1255)
- Barone, E., Ranamagar, N. and Atkins, J. F. 2013. A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting. Accounting Forum 37(3), pp. 163-181. (10.1016/j.accfor.2012.12.001)
- Jones, M. J. and Atkins, J. F. 2010. Social and environmental report assurance: Some interview evidence. Accounting Forum 34(1), pp. 20-31. (10.1016/j.accfor.2009.11.002)
- Brennan, N. and Solomon, J. 2008. Corporate governance, accountability and mechanisms of accountability: An overview. Accounting, Auditing and Accountability Journal 21(7), pp. 885-906. (10.1108/09513570810907401)
- Krambia-Kapardis, M., Psaros, J. and Atkins, J. F. 2007. Corporate governance: Rating of the EU member states guidelines. Corporate Ownership and Control 4(3 B), pp. 160-172. (10.22495/cocv4i3c1p1)
- Demirag, I. S. and Solomon, J. F. 2003. Guest Editorial: Developments in international corporate governance and the impact of recent events. Corporate Governance: An International Review 11(1), pp. 1-7. (10.1111/1467-8683.00297)
- Solomon, J., Solomon, A. and Park, C. 2002. The evolving role of institutional investors in South Korean corporate governance: Some empirical evidence. Corporate Governance 10(3), pp. 211-224. (10.1111/1467-8683.00285)
- Norton, S. and Solomon, J. 2000. Future policy directions for doimoi in Vietnam. Global Economic Review 29(2), pp. 117-133. (10.1080/12265080008449791)
- Solomon, A. and Solomon, J. 1999. Empirical evidence of long-termism and shareholder activism in UK unit trusts. Corporate Governance 7(3), pp. 288-300. (10.1111/1467-8683.00159)
- Solomon, J. F. 1999. Do institutional investors in the UK adopt a dual strategy for managing foreign exchange risk?. The British Accounting Review 31(2), pp. 205-224. (10.1006/bare.1999.0094)
- Hemmings, D. B. and Solomon, J. F. 1998. Corporate governance and stock market duration for South Korea and the USA. Global Economic Review 27(3), pp. 76-92. (10.1080/12265089808449742)
- Solomon, J. F. and Thomson, I. . Satanic Mills? An illustration of Victorian external environmental accounting. Accounting Forum 33(1), pp. 74-87.
Book sections
- Atkins, J. 2022. Reflecting on how ESG investing, accounting and governance have evolved over time. In: Lehman, M., Macpherson, M. and Ung, D. eds. ESG Investing and Analysis: A Practitioner's Guide. How to Incorporate ESG Considerations in the Investment Process. London, UK: Risk Books, pp. 407-419.
- Atkins, J. 2017. Bee decline: An integrated approach. In: Atkins, J. and Atkins, B. eds. The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility. Abingdon and New York: Routledge, pp. 2-18., (10.4324/9781351283922)
- Atkins, J. 2017. The historic, cultural and philosophical context of bee decline. In: Atkins, J. and Atkins, B. eds. The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility. Routledge, pp. 19-42., (10.4324/9781351283922)
- Atkins, J. and Atkins, B. 2017. An integrated approach to bee decline: Making a bee line for the future?. In: Atkins, J. and Atkins, B. eds. The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility. Abingdon and New York: Routledge, pp. 331-346., (10.4324/9781351283922)
- Atkins, J., Barone, E., Maroun, W. and Atkins, B. 2017. Bee accounting and accountability in the UK. In: Atkins, J. and Atkins, B. eds. The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility. Abingdon and New York: Routledge, pp. 198-211., (10.4324/9781351283922)
- Biehl, C. and Atkins, J. 2015. Responsible investment in the United Kingdom. In: Hebb, T. et al. eds. The Routledge Handbook of Responsible Investment. Routledge, pp. 355-363.
- Atkins, J., Gräbsch, C. and Jones, M. 2014. Corporate biodiversity reporting: Exploring its anthropocentric nature. In: Jones, M. ed. Accounting for Biodiversity. Routledge, pp. 215-244.
- Thomson, I. and Atkins, J. 2014. Accounting for biodiversity in nineteenth century Britain: William Morris and the defence of the fairness of the earth. In: Jones, M. ed. Accounting for Biodiversity. Earthscan, pp. 267-286., (10.4324/9780203097472-25)
- Atkins, J. 2008. Corporate governance: South Korea. In: Tarantino, A. ed. Governance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices. John Wiley & Sons, pp. 867-874., (10.1002/9781118269213.ch62)
Books
- Atkins, J. and Atkins, B. eds. 2016. The business of bees: An integrated approach to bee decline and corporate responsibility.
Websites
- Atkins, J. and Macpherson, M. 2019. Developing a Species Protection Action Plan – An integrated approach for taxonomies, reporting and engagement for the financial services sector. [Online]. SSRN: Elsevier. (10.2139/ssrn.3398308) Available at: http://dx.doi.org/10.2139/ssrn.3398308
Ymchwil
Mae fy ymchwil academaidd yn rhychwantu cyfrifeg a chyllid er fy mod yn canolbwyntio ar gyhoeddi mewn cyfnodolion cyfrifeg academaidd rhagorol rhyngwladol, gyda dros 50 o gyhoeddiadau cyfnodolion, yn ogystal ag ysgrifennu llyfrau, penodau llyfrau ac adroddiadau proffesiynol, ymarferwyr.
Mae tri maes lle credaf fy mod wedi gwneud y cyfraniad mwyaf sylweddol at y llenyddiaeth cyfrifeg cynaliadwyedd, yn benodol yn: adroddiadau cymdeithasol ac amgylcheddol preifat (SER); difodiant cyfrifo, ac; archwilio gwreiddiau hanesyddol cyfrifeg amgylcheddol, ecolegol a difodiant.
Adroddiadau Cymdeithasol ac Amgylcheddol Preifat: Buddsoddi Cynaliadwy
Mewn prosiect a ariannwyd gan Sefydliad Nuffield, gwnaethom ymchwilio i broses SER preifat trwy gyfweld ag aelodau o'r gymuned fuddsoddi sefydliadol. Fe wnaethom nodi cynnwys SER preifat yn ogystal ag elfennau o reoli argraffiadau mewn cyfarfodydd un-i-un rhwng buddsoddwyr sefydliadol a'u cwmnïau buddsoddai. Arweiniodd y gwaith hwn ataf i ganfod trawsnewidiad mewn SER preifat o broses a oedd yn ei hanfod ar wahân i adroddiadau ariannol preifat i 'adrodd integredig preifat', gan fod prosesau ymgysylltu buddsoddwyr sefydliadol yn integreiddio materion cymdeithasol, amgylcheddol ac ariannol fwyfwy yn y broses adrodd ariannol breifat prif ffrwd. Yn ddiweddar, rwyf wedi bod yn ehangu'r ymchwil hwn i ddatblygu fframweithiau ar gyfer 'ymgysylltu â difodiant', lle mae adroddiadau preifat yn ymgorffori ymgysylltiad ar ddiogelu rhywogaethau a bioamrywiaeth.
Cyfrifeg Difodiant
Rwy'n teimlo fy mod wedi cyfrannu'n sylweddol at lenyddiaeth ymchwil cyfrifeg cynaliadwyedd drwy ddatblygu'r cysyniad o 'ddifodiant cyfrifo'. Arweiniodd fy ymchwil i gyfrifo am fioamrywiaeth dros y degawd diwethaf i mi ganfod newid yn yr adrodd ond hefyd i nodi angen archwilio a datblygu ffurfiau newydd o gyfrifeg, o ystyried brys a chyflymu difodiant rhywogaethau. Datblygais a chyhoeddais fframwaith cyfrifo difodiant. Arweiniodd yr ymchwil hon at lyfr yn nodi materoliaeth ariannol peillwyr, The Business of Bees, sydd wedi dylanwadu ar ddatblygiad strategaethau ymgysylltu â pheillwyr gan sefydliadau buddsoddi blaenllaw, ac a amlygwyd yn ddiweddar mewn stori Reuters ar-lein (gweler y ddolen isod). Mae'r fframwaith cyfrifo difodiant wedi ysbrydoli ymchwil academaidd ryngwladol helaeth i arferion cyfrifo difodiant ar draws gwahanol sectorau. Golygais rhifyn arbennig o Accounting , Auditing & Accountability Journal on 'Extinction Accounting and Accountability', a gyhoeddwyd yn 2018. Rwyf wedi datblygu'r gwaith hwn ymhellach trwy adeiladu model llywodraethu difodiant sy'n dod â chyfrifo difodiant ynghyd ac ystod eang o fecanweithiau llywodraethu gyda'r nod o atal difodiant rhywogaethau a cholli bioamrywiaeth. Mae datblygu cyfrifo difodiant hefyd yn integreiddio cysyniadau o gyfrifeg emancipatory o'r llenyddiaeth gyfrifyddu beirniadol, fel un o'r ffyrdd y gellir gwahaniaethu cyfrifo difodiant o gyfrifo am fioamrywiaeth, yn ei fwriadrwydd i ennyn newid rhyddfreiniol, h.y. atal difodiant rhywogaethau. Mae'r model llywodraethu difodiant hwn yn rhan o lyfr diweddar, ' Extinction Governance: Implementing a Species Protection Action Plan for the Financial Markets'. Mae'r llyfr yn cynnwys naw cyfraniad pennod gan academyddion rhyngwladol mewn cyfrifeg cynaliadwyedd, a 13 o ymarferwyr blaenllaw mewn buddsoddiad cyfrifol, graddfeydd cynaliadwyedd, dadansoddwyr ariannol, a darparwyr fframwaith adrodd, gan gynnwys y Capitals Coalition, Moody's, Vigeo Eiris, AXA, Ossiam Investors, ShareAction, Hermes EOS, Business for Nature, WWF a'r Endangered Wildlife Trust. Y nod yw dangos arfer blaengar sy'n integreiddio bioamrywiaeth ac atal difodiant i bob agwedd ar y marchnadoedd ariannol a'r fframweithiau cyfrifyddu.
Archwilio Gwreiddiau Hanesyddol Cyfrifeg Amgylcheddol ac Ecolegol
Ers tua 15 mlynedd, rwyf wedi canolbwyntio ar ddatblygu maes arall o ymchwil cyfrifeg cynaliadwyedd, gan archwilio gwreiddiau hanesyddol cyfrifeg amgylcheddol, cyfrif am fioamrywiaeth a chyfrifo difodiant. Mae'r corff hwn o ymchwil yn dwyn ynghyd feysydd ymchwil hanes cyfrifeg ac ymchwil cyfrifeg cynaliadwyedd. Mae hefyd yn cysylltu â'r maes ymchwil cyfrifeg amgen, yn ogystal ag ymchwil ryngddisgyblaethol i gelf a chyfrifeg. Fel rhan o'r prosiect hirdymor hwn, rwyf wedi cyhoeddi cyfres o bapurau mewn cyfnodolion cyfrifeg o fri rhyngwladol sy'n archwilio mathau cynnar o gyfrifeg amgylcheddol o wahanol gyfnodau, gan gynnwys cyfrifeg llygredd dŵr allanol Oes Fictoria, dylanwad gwaith William Morris ar esblygiad atebolrwydd amgylcheddol, a chyfrifeg o'r 18fed ganrif am fioamrywiaeth a difodiant mewn dyddiaduron natur. Ar hyn o bryd, rwy'n gweithio ar bapurau pellach sy'n archwilio cyfrifon rhyddfreiniol o lygredd aer yn Llundain yn yr 17eg ganrif ac yn dehongli dyddiaduron teithio'r 18fed ganrif fel adroddiadau cynnar o lygredd diwydiannol sy'n datgelu dechreuadau rheoli argraffiadau, yn fy marn i. Ar hyn o bryd rwy'n cyd-olygu rhifyn arbennig o Gyfrifeg , Archwilio ac Atebolrwydd Journal, o'r enw, "Archwilio Gwreiddiau Hanesyddol Cyfrifeg Amgylcheddol ac Ecolegol". Dylai'r rhifyn arbennig hwn ysbrydoli ymchwilwyr cyfrifyddu ledled y byd i archwilio ymhellach ddatblygiad hanesyddol cyfrifeg cynaliadwyedd, mewn amrywiaeth eang o gyd-destunau daearyddol, diwylliannol a disgyblaethol, gan arwain at dwf sylweddol yn y maes ymchwil hwn.
Gweler: https://uk.reuters.com/article/uk-climate-change-accounting-insight/putting-the-green-in-greenback-esg-investors-target-corporate-accounts-idUKKBN28S0LR
Addysgu
Fy mhrif faes addysgu a darlithio yw Llywodraethu Corfforaethol
Dros y blynyddoedd rwyf wedi ysgrifennu gwerslyfr rhyngwladol blaenllaw ar gyfer israddedigion, ôl-raddedigion ac ymchwilwyr yn y maes llywodraethu corfforaethol, 'Llywodraethu Corfforaethol ac Atebolrwydd' sydd ar hyn o bryd yn ei 5ed rhifyn. Mae'r testun yn ymdrin â theori ac ymarfer, yn crynhoi'r llenyddiaeth llywodraethu academaidd ac yn darparu astudiaethau achos cyfoes.
Bywgraffiad
Mae'r Athro Atkins yn Athro mewn Cyfrifeg yn Ysgol Busnes Caerdydd ac mae hefyd yn Athro Gwadd ym Mhrifysgol y Witwatersrand, De Affrica. Mae ei hymchwil yn canolbwyntio ar lywodraethu corfforaethol, buddsoddiad cyfrifol, cynaliadwyedd, adrodd integredig a chyfrifo difodiant. Hi yw Golygydd Cyfres Astudiaethau de Gruyter mewn Llywodraethu Corfforaethol, ac mae'n ymwneud yn uniongyrchol â chomisiynu a golygu'r llawysgrifau ar gyfer y gyfres hon. Golygodd The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility sy'n deillio o brosiect hirdymor sy'n ymchwilio i rôl cyfrifeg a buddsoddiad cyfrifol mewn cadw bioamrywiaeth. Ysgrifennodd a golygodd hefyd, Around the World in 80 Species: Exploring the Business Case for Extinction Prevention, a gyhoeddwyd gan Routledge yn 2019 yn ogystal â ' Extinction Governance, Accounting and Finance', a gyd-olygwyd gyda Martina Macpherson. Cyd-awdur yr Athro Atkins Prif Swyddog Gwerth: Accountants Can Save the Planet. Mae ei gwerslyfr blaenllaw, Llywodraethu Corfforaethol ac Atebolrwydd, bellach yn ei 5ed argraffiad. Mae cymwysterau academaidd yr Athro Atkins yn cynnwys BA Anrh (Dosbarth Cyntaf) mewn Economeg Ewropeaidd gyda Thrwydded ès Sciences Economiques o Brifysgol Nantes, MSc mewn Cyllid Corfforaethol a Rhyngwladol o Brifysgol Durham, a PhD mewn Cyllid o Brifysgol Manceinion. Mae'r Athro Atkins yn adnabyddus ledled diwydiant buddsoddi a maes llywodraethu ESG fel arweinydd meddwl ac fe'i gwahoddir yn rheolaidd i roi nodiadau allweddol mewn ymarferwr rhyngwladol a digwyddiadau academaidd ar gyfrifeg, cyllid a llywodraethu cynaliadwyedd.
Meysydd goruchwyliaeth
Mae gen i ddiddordeb yn bennaf mewn goruchwylio ymgeiswyr doethurol yn y meysydd canlynol:
Cyfrifeg Difodiant
Llywodraethu Difodiant
Buddsoddiad ESG (Amgylcheddol, Cymdeithasol a Llywodraethu)
Cyfrifeg am Fioamrywiaeth
Llywodraethu Corfforaethol (ymchwil ansoddol)