The paper provides an analysis and critique of the extent of engagement research in the field of sustainability accounting and accountability. It draws on the fields of management, management accounting and critical accounting to present a case for further research engagement with sustainability accounting and accountability practice. The paper finds that the extant literature in the field of sustainability accounting and reporting, in contrast to the fields of management accounting and management, has largely ignored practice within organisations. The paper argues that further research engaging with organisations is needed in order to identify how accounting and management systems might reduce their negative sustainability impacts.
South African categorization of Cultural and Creative Industries …………. Characteristics of a Cohesive and Unified Society ……………………………… 37 Figure 2: Cultural and Creative Industries Cycle of Activities …………………………. Example of the structure of a National Institution …………………………….
We believe that arts, culture and heritage play a pivotal role in the economic empowerment and skills development of a people. The vision has emerged and is informed by various intensive consultative processes and meetings with role-players involved in ACH and the Cultural and Creative Industries from late to date.
Role-players from the ACH sector also participated in consultative sessions, and provided verbal and written input, on draft versions of the White Paper. In building up to revising the White Paper, the DAC, guided by the political and strategic leadership of its Minister and Deputy Minister, held two 2 significant national consultative processes; i.
The attendance of representatives of the ACH sector and the Cultural and Creative Industries exceeded expectations and collectively a minimum of sector representatives participated in charting the way forward for ACH and the Creative and Cultural Industries to successfully perform its dual socio-economic development role.
The policy related contributions of representatives at both national consultative conferences form the substance of this revised White Paper.
Similarly, policy contributions from specific ACH sub-sectors communicated in meetings held with the Minister and Deputy Minister have been incorporated, as well as policy content reflected within various reports of engagements with the sector and policy review reports — some of which date back to Some of these were policy specific, some focused on implementation and others drilled down to specific sub-sectors of ACH.
Implementation focused proposals have been incorporated into the implementation plan of the White Paper and the sector-specific information will be included in sector specific strategies to be developed after the adoption of this White Paper which will provide the policy framework for all strategies.
Part 1 of the White Paper provides the context for the Revision. It includes chapters that provide a background and historical overview of ACH; describes the current status quo of ACH and the Cultural and Creative Industries in the country; and lists the existing policies and legislation that inform the White Paper.
Arts, Culture and Heritage as a human right and a key element of socio-economic development are reflected in Part 2, and the Purpose, Scope and Key Principles of the revised White Paper is contained in Part 3.
Part 4 reflects the Vision and Outcomes. The Strategic Approach that will be applied to advancing ACH and the Cultural and Creative Industries, and the Strategic Levers that will be used to drive this is contained in Parts 5 and 6 respectively.
Revised White Paper on Arts, Culture and Heritage Final Version October 11 P a g e Part 7 highlights the main roles and responsibilities of various role-players from all sectors of society.
Monitoring and evaluating the implementation of this revised White Paper is addressed in Part 8. Annexure A is a high level implementation Plan that gives effect to this White Paper.
These divides appear to be rooted in differences in opinion rather than as fundamentally opposed paradigms; and more often than not the various definitions for a single term overlaps and fuses.
Despite these definitional difficulties inherent in the ACH landscape this revised White Paper attempts to be as exhaustive as possible in terms of stating policy positions on all elements that impact on ACH and the Cultural and Creative Industries, the development of the sector and their ability to play the socio-economic role contained herein.
The definitional placement of a specific area of work in this revised White Paper does not pretend or claim to be absolute in its placement but rather errs on the side of ensuring inclusivity.
It serves as means of individual and collective creativity and expression and can be conveyed through performance, execution, presentation, exhibition, transmission and study. It includes arts and heritage, as well as modes of life, ideas, worldviews, fundamental rights of human beings, value systems, traditions and beliefs.
It finds expression in the behavior, relationships and other forms of social, political and economic interaction of individuals and social groups. Culture is developed over time and subject to change. Some of the sub-sectors of Culture are drama, dance, language and indigenous art. It is an expression of the traditions, customs, rituals, practices, beliefs and legacies that is practiced by and transferred from generation to generation.
Sometimes a distinction is made between the creative and the cultural industries; at other times the two terms are used interchangeably. According to the afore-mentioned Report: For example, the United Kingdom UK uses both terms, i.
Nor is the term being introduced for the first time in this revised White Paper. Skewed allocation of financial resources; infrastructure and skills development between white and black South Africans beset the sector resulting in the promotion and development of some cultures over others.
Artistic expressions, the culture and the heritage of the vast majority of black South Africans was distorted at best and suppressed at worst. The then Department of National Education funded cultural institutions that supposedly served audiences across the racial divide. However, these institutions were inevitably located in white areas and thus primarily served white audiences.
Most Arts, Culture and Heritage institutions were, and remain located in major cities. Prior to democracy, the laws of apartheid such as the Group Areas Act, relegated most of those who were referred to as non-white communities, to living spaces at long distances from the cities, rendering their access to ACH opportunities and activities almost impossible.
The education system of blacks did not offer arts education and there were limited job opportunities in the Cultural and Creative Industries for black people. Revised White Paper on Arts, Culture and Heritage Final Version October 16 P a g e Very importantly, the general social and class differences between black and white South Africans resulted in white dominance and monopoly of the Cultural and Creative Industries value chain of activities.
Put simply, the effect of apartheid policies on ACH and the Cultural and Creative Industries is that the majority of the institutions operating within the ACH value chain was, and continues to be, white dominated at ownership, management and operational levels. Post-apartheid South Africa has seen tangible and quantitative increases in the participation of previously disadvantage groups in the Creation element of the ACH Value Chain.
However, for reasons ranging from skewed skill development practices of the apartheid era to a narrow understanding of the role of the Cultural and Creative Industries sincethe active and sustainable involvement of previously disadvantaged individuals at all institutional levels and in all activities of the ACH value chain i.Patient participation, as it pertains to the formation of health policy, is a process that involves patients as stakeholders, advisors and shared decision heartoftexashop.com practice of engaging patients in health policy originated from the consumer advocacy movement, which prioritized consumer safety, access to information and public participation in public health programs.
* Category includes ratification, accession, or succession to the treaty. Constitutional Framework. The Constitution of Uganda was promulgated in It’s time that beliefs and theories about business catch up with the way great companies operate and how they see their role in the world today.
The Galician Society for Freedom and Democracy, GALIDEM, is the Galician liberal think-tank. GALIDEM is the concretion of an old idea of a group of young liberal economists, who nowadays have academic positions at the Galician Universities.
– The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. An amount that has to be paid or given up in order to get something..
In business, cost is usually a monetary valuation of (1) effort, (2) material, (3) resources, (4) time and utilities consumed, (5) risks incurred, and (6) opportunity forgone in production and delivery of a good or service. All expenses are costs, but not all costs (such as those incurred in acquisition of an income.