Soal Uas Seminar Akuntansi by Anggi

Nama : Adhi Pramudita
Nim : F1314001
ARTKEL 8
1. In the research Instrument and validity, the second section adressed the scope and level
sustainability reporting focusing on ...
a. Employees and comunity
b. Corporate governance
c. Environtment and safety
d. All of the answer is true
ANSWER: D
2. What is study participant asked about?
a. Age
b. Parents
c. Gender
d. School name
ANSWER: C
3.
Who is Peter Bakker?

a.
Auditor
b.
President of World Bank
c.
Stakeholder
d.
President of the World Business Council for Sustainable Development
ANSWER : D
4.
Sustainability and especially integrated reporting can be very useful to external stakeholders
such as investors and customers, but it can also be extremely beneficial to internal users by...
a.
enhancing the companys ability to effectively and efficiently achieve expected market
b.
c.
share
enhancing the companys ability to effectively and efficiently achieve short-term goals.
enhancing the companys ability to effectively and efficiently achieve preferred net
d.
income.
enhancing the companys ability to effectively and efficiently achieve long-run goals.
ANSWER : D
5.
Which research method is used in the article The Benefit Of Sustainability And Integrated
Reporting: An Investigation Of Accounting Major Perceptions?
a. Literature Review
b. Interview
c. Observe
d. Questionnaire
ANSWER : D
ARTIKEL 9
1. Below are examples of the myriad CSR performance motivators that are top -of -mind for
executives, except ...
a.
b.
c.
d.
Working with stakeholders

Cultivating green consumers
Banking of the bottom line
Make a good relation with employee
ANSWER: D
2. "How can we sustain our ability to change and improve?" is one of the answer of BSC
meassure. What is that?
a. Learning and growth
b. Financial
c. Internal busines processes
d. Customer
ANSWER: A
3.
Princeton University issued an updated sustainability report in 2009. The report used
benchmarksdeveloped in 2007 by the Princeton Sustainability Committee. The report
objectives included, excepts...
a.
b.
To report on progress toward sustainability goals

To illustrate the comprehensive nature of the Princeton University approach
c.
d.
(Princeton,2009)
To describe the evolving nature of the goals.
To report on progress toward environment goals
ANSWER : D
4.
The disadvantages of a separate sustainability dimension in balance scorecard is, except...

a.
b.
c.
Lack of possible integration of metrics

Lack of avoidance of duplication of effort
Possible weighting of the sustainability metrics with the overall metrics of the
d.
organization
Lack of conflict over boundaries
ANSWER : D
5.
ONeil and Bensimon (1999) indicated the following favorable results from the academic
scorecard implementation, except...
a. Easier approach for the university to accomplish its strategic goals.
b. A systematic and consistent way for the provosts office to evaluate performance
reports from various schools and departments.
c. The scorecard established common measures across academic units that have shared
characteristics.
d. The simplicity of the scorecard makes it easier for academic units to show how
financial peformance are linked to the metrics of excellence.
ANSWER : D
ARTIKEL 10
1. What is Weber (2008) points about positive relations can be created?
a. CSR related board of director
b. Cost earning
c. Negatif effects on company image and reputation
d. Revenue increases from higher sales and market share
ANSWER: D
2. What situation manager should deal in order to shatter glass ceiling?
a. Good situation
b. Paradoxical situation
c. Calm situation
d. Full of problem situation
ANSWER: B
3. What is the purpose of journal 10?
a. This paper aims to clarify that corporate social responsibility (CSR) has come a long way
by the prevailing business case approach, but increasingly hits a glass ceiling. The glass
ceiling metaphor refers to the inherent limitations created by a business case approach
b.
towards CSR
For all three countries, the IFRS profit was greater than that reported under previous
c.
national GAAP
This paper discusses corporate governance and its necessary change with regard to trends
d.
in society, especially in view of the concept of sustainability

All the answers is true
ANSWER :A
4. In theory there are different lines to show the business case behind CSR initiatives. For
example Weber (2008) points at five key areas where these positive relations can becreated,
except:
a. Positive effects on company image and reputation
b. Positive effects on employee motivation, retention and recruitment
c. Revenue decreases from lower sales and market share
d. CSR-related risk reduction or management
ANSWER : D
5.
Andre H.J. Nijhofs research is about:
a.
Sustainability and its Integration into Corporate Governance, Focusing on Corporate
b.
Performance Management and Reporting

benefits of sustainability andintegrated reporting: an investigation ofaccounting majors'
c.
perceptions
The glass ceiling of corporatesocial responsibility, Consequences of a business case
d.
approachtowards CSR
Sustainability reporting by organizations: an integrated approach or a separate category
within the balanced scorecard based on key drivers through a mapping strategy
ANSWER : C
ARTIKEL 11
1. Public accountability is the hallmark of ....
a. Liberalism governance
b. Authoritarian governance
c. Autocrat governance
d. Democratic governance
ANSWER: D
2. How many clasification of public accountability?
a. 5
b. 4
c. 3
d. 2
ANSWER: B
3. Accountability can be classify as follows, except?
a. Organisational Accountability
b. Politica; Accountability
c. Legal Accountability
d. Unprofesional Accountability
ANSWER : D
4. Sylvester feyi akinbulis research find that, except?
a. incidence of fraud which was appropriately dealt with was reported in about 45% of the
organization studied
b. 75% of the organizations account has not submitted their accounts to public accounts
committee for examination
c. 80% of the organization studied did not prepare and publish budget performance
evaluation report hence the determination of variance and factors inhibiting performance
becomes difficult
d. serve as a vital link between the auditor general and the national assembly
ANSWER : D
5. The second stage of accountability is enforceability. It refers to?

a. the external auditor can sanction the offending party or remedy the contravening behaviour
b. the accounting standard board can make company complies with their standard
c. the law enforcement can sanction the offending party or remedy the contravening
behaviour
d. the public or the institution responsible for accountability can sanction the offending party
or remedy the contravening behaviour
ANSWER : D
Nama : Annisa Nala P
Nim : F1314013
Kelas : S1 Akuntansi (Transfer) A
1. Profit, people and planet referred to?
a. Triple Line Value.
b. Triple P.
c. Triple Ace.
d. Triple Bottom Line.
ANS: D
2. In 1987, the World Commission on Environment and Development, formally defined
sustainability development as a...
a. development that meets the needs of the present without compromising the ability of
future generations to meet their own needs
b. development that meets the needs of the future without compromising the ability of
present generations to meet their own needs
c. an additional dimension for balance score card
d. the need to preserve natural resources for future generations
ANS: A
3. Which sample used in the article The Benefit Of Sustainability And Integrated Reporting:
An Investigation Of Accounting Major Perceptions?
a. Analist
b. General Manager
c. Investor
d. Students
ANS: D
4. The GRI guidelines continue to evolve; the fourth generation of the guidelines was recently
completed in...
a. 2012
b. 2013
c. 2011
d. 2014
ANS: B
5. The majority of companies that currently issue sustainability reports follow the guidelines
provided by...
a. the International Integrated Reporting Council (IIRC)
b. the International Accounting Standard Board (IASB)
c. the Financial Accounting Standard Board (FASB)
d. the Global Reporting Initiative (GRI)
ANS: D
6. A Statement on Management Accounting (SMA) - The evolution of accountabilitysustainability reporting for accountants, issued by..
a. IIRC
b. SEC
c. Global Reporting Initiative (GRI)
d. IMA
ANS: D
7. Kaplan and Norton (1992) suggested that organizations, while using financial measures,
should develop a comprehensive set of additional measures to use as leading indicators or
predictors of financial performance. They suggested that measures should be developed that
address four perspectives, namely, except?
a. financial perspective.
b. Internal business processes perspective.
c. Learning and growth perspective.
d. arts perspective.
ANS: D
8. The following four components are typical for a Balanced Scorecard, except ...
a. The financial perspective
b. Internal Business Perspective
c. Innovation and Learning Perspective
d. Manager Prespective
ANS: D
9. ONeil and Bensimon (1999) indicated the following favorable results from the academic
scorecard implementation, except...
a. Easier approach for the university to accomplish its strategic goals.
b. A systematic and consistent way for the provosts office to evaluate performance reports
from various schools and departments.
c. The scorecard established common measures across academic units that have shared
characteristics.
d. The simplicity of the scorecard makes it easier for academic units to show how financial
peformance are linked to the metrics of excellence.
ANS: D
10. Sustainability reporting by organizations : an itegrated approach or a separate category within
the balanced scorecard based on key drivers through a mapping strategy was written by :
a. Pinokio, charles J
b. Pepito, charles J
c. Pep, charles J
d. Pineno, charles J
ANS: D
11. The findings of The glass ceiling of corporatesocial responsibilityConsequences of a business
case approachtowards CSR paper, are illustrated with a case from?
a. the Japan National Research Program on CSR
b. the Indonesian National Research Program on CSR
c. the Australian National Research Program on CSR
d. the Dutch National Research Program on CSR
ANS: D
12. In theory there are different lines to show the business case behind CSR initiatives.For
example Weber (2008) points at five key areas where these positive relations can becreated,
except ...
c. CSR-related risk reduction or management
d. Revenue decreases from lower sales and market share
ANS: D
13. Windsor (2006) identified the three approaches to CSR, which is...
a. Based on ethical responsibility theory she identifies first approach based on goodwill.
Second, economic theory advocates an approach to CSR based on market wealth creation and
perhaps customary business ethics. Third, she identifies a corporate citizenship approach
drawing on agency theory.
b. Based on ethical responsibility theory she identifies first approach based on strong corporate
self-restraint and altruistic duties. Second, economic theory advocates an approach to CSR
based on market wealth creation and perhaps customary business ethics. Third, she identifies
a corporate citizenship approach drawing on political theory and stressing the responsibilities
of companies as citizens of the world.
c. Based on signalingtheory she identifies first approach based on value for money. Second,
economic theory advocates an approach to CSR based on market wealth creation and perhaps
customary business ethics. Third, she identifies a corporate citizenship approach drawing on
agency theory.
d. Based on ethical responsibility theory she identifies first approach based on strong corporate
self-restraint and altruistic duties. Second, legitimacy theory as an approach to CSR based on
market wealth creation and perhaps customary business ethics. Third, she identifies a
corporate citizenship approach drawing on political theory and stressing the responsibilities of
companies as citizens of the world.
ANS: B
14. The glass ceilingmetaphor refers to the inherent limitations created by ...
a. Social case approach towards CSR
b. Environment case approach towards CSR
c. Politics case approach towards CSR
d. Business case approach towards CSR
ANS:D
15. Sample inthe article Sustainability Reporting by Organizations : An Integrated Approach or
Separated Category within the Balance Scorecard Based on Key Drivers Through a Mapping
Strategy is, except ...
a. Princeton Univercity
b. University Of North Carolina
c. University Of Maryland
d. National Univercity
ANS: D
16. Adebayo (1981) defines accountability as...
a. A requirement which subjects public officers to detailed scrutiny by the legislature over
objectives, use of resources and manner of performance
b. A process whereby one renders an account of his activities to someone who has the power
to ask for it and also evaluate and reward ones performance
c. The duty to truthfully and transparently do ones duty the obligation to allow assess to
information by which the quality of such services can be evaluated and being responsible
and answerable to someone for some action
d. An requirement for creating good corporate governance in the future
ANS: A
17. The concept of accountability involves two stages:
a. ability and disability
b. open and close
c. hide and seek
d. answerability and enforceability
ANS: D
18. How many sample used in the article Evaluation of Financial Accountability in The Public
Sector: A Necessary Concept for Good Governance?
a. 40
b. 30
c. 20
d. 10
ANS: D
19. Sylvester feyi akinbulis research find that, EXCEPT:
a. 80% of the organization studied did not prepare and publish budget performance
becomes difficult
b. incidence of fraud which was appropriately dealt with was reported in about 45% of the
c. 75% of the organizations account has not submitted their accounts to public accounts
d. serve as a vital link between the auditor general and the national assembly
ANS: D
20. Which country is used as a case study in the article Evaluation of Financial Accountability in
The Public Sector: A Necessary Concept for Good Governance?
a. Lebanon
b. Syria
c. Germany
d. Nigeria
ANS: D
------- JURNAL 8 -----------1. Sustainability reporting is necessary and expected by?

a. Manager
b. Auditor
c. Creditor
d. Stakeholder
Answer: D
2. Sample inthe article Sustainability Reporting by Organizations : An Integrated Approach or
Strategy is, except ...
a. Princeton Univercity
b. University Of Maryland
c. University Of North Carolin
d. National Univercity
Answer: B
3. Sustainability and especially integrated reporting can be very useful to external stakeholders
such as investors and customers, but it can also be extremely beneficial to internal users by...
a. enhancing the companys ability to effectively and efficiently achieve expected market
share
b. enhancing the companys ability to effectively and efficiently achieve short-term goals.
c. enhancing the companys ability to effectively and efficiently achieve preferred net
income.
d. enhancing the companys ability to effectively and efficiently achieve long-run goals.
Answer: D
4. Integrated reporting will help investor and other external stakeholder to?
a. Reduce long-run reporting cost
b. Build value in efficient, effective and sustainable manner
c. Provided reliable information
d. Understand the interrelationship between a companys financial performance and its
impact on the environment and people
Answer: D
5. A trend toward integrating sustainability reporting with financial results is emerging and is
supported by:
a. Global Reporting Initiative (GRI)
b. COSO
c. SEC
d. International Integrated Reporting Councils (IIRC)
Answer: D
------- JURNAL 9 -----------6. BSC applications focus on?

a. Audit Report
b. For profit organizations
c. Sustainability report
d. Government rules
Answer: B
7. Which the true of the following four components are typical for a Balanced Scorecard:
a. Costumer perspective
b. Government perspective
c. Auditor perspective
d. Investment
Answer: A
8. Princeton University issued an updated sustainability report in 2009. The disadvantages of a
separate category include:
a.
b.
c.
d.
Lack of mandatory
Lack of standarization
Lack of Consistency
Answer: D
9. A Statement on Management Accounting (SMA) - The evolution of accountability-sustainability
reporting for accountants, issued by:
a. IIRC
b. IMA
c. SEC
d. Global Reporting Initiative (GRI)
Answer: B
10. The disadvantages of a separate sustainability dimension in balance scorecard is, except...
a. Lack of possible integration of metrics
b. Lack of avoidance of duplication of effort
c. Lack of conflict over boundaries
d. Possible weighting of the sustainability metrics with the overall metrics of the
organization
Answer: C
------- JURNAL 10 -----------11. CSR is not about doing business as usual. It is about?
a. Financial Responsibility
b. Sustainability reporting
c. Doing business responsibly in a dynamic market
d. Accounting Business
Answer: C
12. For regulators or business partners it is difficult to?
a. Understand the rules
b. Company
c. Government law
d. Evaluate whether a company is engaged in CSR based on a business case approach
or on another approach.
Answer: D
13. Their argument is that to embed CSR in an organization it is necessary to combine?
a. Transaction and Disclosure
b. Government with IASB
c. Use a social values led or a stewardship approach the CSR policy

d. Financial reporting and Auditor
Answer: C
14. The main issue is not that people want to be rewarded for ethical behaviour,
but?
a. Auditor Judgement
b. Standarization of reporting
c. They expect at least not to suffer from it
d. Investigate the financial
Answer: C
15. As a consequence, for employees and managers a business case approach tends to?
a. Make the Consumer Satisfied
b. Make the Good Profitability
c. Make the Efficient reporting
d. Make the debate about CSR seem irrelevant
Answer: C
------- JURNAL 11 -----------16. Accountability can be classify as follows, except ...

b. Politica; Accountability
Answer: D
17. The concept of accountability involve two stages:
a. Constraint and Consistency
b. Validity and Reliability
c. Materiality and Independency
d. Answerability and enforceability
Answer: D
18. The second stage of accountability isenforceability. It refers to...
a. the law enforcement can sanction the offending party or remedy the contravening
behaviour
b. the public or the institution responsible for accountability can sanction the offending
party or remedy the contravening behaviour
c. the accounting standard board can make company complies with their standard
d. the external auditor can sanction the offending party or remedy the contravening
behaviour
Answer: B

a. 80% of the organization studied did not prepare and publish budget performance
evaluation report hence the determination of variance and factors inhibiting
performance becomes difficult
b. serve as a vital link between the auditor general and the national assembly
c. incidence of fraud which was appropriately dealt with was reported in about 45% of the
d. 75% of the organizations account has not submitted their accounts to public accounts
Answer: B
20. The general public is increasingly requiring public officers to be accountable by demonstrating
effective us of public assets and funds in the delivery of services and pursuit of gobernment
objectives is statement from?
a. Turc, 1997
b. Coock, 1998
c. Onocihe, 2002
d. Obazee, 2006
Answer: D
Nama : Arlini Permatasari Putri

Kelas : S1 Akuntansi Transfer 2014/2015
NIM
: F1314017
Question And Answer Seminar Akuntansi

Soal Artikel 1
The Benefits Of Sustainability And Integrated Reporting: An Investigation Of
Accounting Majors Perceptions
1.
Why sustainability report become important for a company?

A. Companies of all sizes embrace sustainability in an effort to preserve resources for
future generations while continuing to create value for current generations.
B. The role for disclosure suitable with the Anglo-Saxon model, where there are large
numbers of management-run companies that rely on millions of public shareholder.
C. Creditors as similar to investors, both are considered to be the main users of
corporate financial statements.
D. This environment the stock exchange is characterised by a big number of listed

companies and, hence, it's act as a regulatory body.
Answer: A
2.
Whats the reason that make sustainability report must be integrated with financial
report?
A. Most companies that formally report their sustainability issue stand alone report.
B. Some report focus primarily on companys environtmental impact, most
sustainabiloty focus on social and corporate governance issues.
C. Stakeholder demand for sustainability related information, not regulatory
requirements, appears to motivated trends
D. Sustainability integrated reporting have benefit to internal users by enhancing the
companys ability to effectively and efficiently achieve long-run goals.
Answer: D
3.
Why sustainability integrated report need the involvement of professional accounting?

A. Accounting support will be necessary to assist companies in reporting useful
comparable information about their comprehensive impact on people, the
environment, as well as profit.
B. Accounting majors, many of whom have grown up in an environment that strongly
values ecologically, ethically, and socially responsible corporate behavior, represent
the future accounting professionals.
C. Accounting majors tend to support sustainability reporting of multiple performance
indicators relating to environment and safety, employees and community, and
corporate governance both in terms of current year and comparative information.
D. high-quality sustainability reporting standards, mandatory reporting, and the
adoption of an integrated reporting format will enhance annual reporting
Answer: B
Soal Artikel 2
Sustainability Reporting By Organizations: An Integrated Approach Or A Separate
Category Within The Balanced Scorecard Based On Key Drivers Through A Mapping
Strategy?
1. Whats the function of balance scorecard in the sustainability report?
A. The sustainability concept is relatively new and gaining wider acceptance especially
for non-profit organizations.
B. The concept refers to how organizations handle non- financial factors related to
environmental, social and governance issues that potentially impact the organizations
future performance, balancing the budget and value.
C. Many view the sustainability report as a companion to financial reporting. 3 proxy:
accruals quality, earnings variability, and the absolute value of abnormal accruals.
D. The Balanced Scorecard methodology demonstrated in this paper provides a format
for a possible bridge between all strategic and operative levels of an organization.
Answer: D
2. Whats benefit to use the mapping strategy?
A. Sustainability or environmental strategy is a theme of the organizations strategy that
B.
spans the existing balanced scorecard perspectives

The integrated framework approach within the expanded balanced scorecard would
start with the overall strategy based on the mission statement.

C. A comprehensive strategy would include measures or metrics including sustainability
with the five perspectives outlined.
D. The mapping strategy consists of simultaneous, complementary themes that are
incorporated in at least one of the original balanced scorecard categories.
Answer: D
3. Whats the objective from the balanced scorecard strategy map?
A. Provides a framework for the five categories to illustrate how strategy links intangible
assets to value-creating processes.
B. The inputs are transformed into outputs as a result of a defined set of related steps or
operations called a process
C. The outputs generated by the system include the service or value addition generated
by the process.
D. The outputs can be assessed using outcomes-related metrics.
Answer : A
Soal Artikel 3
The Glass Ceiling Of Corporatesocial Responsibility
1. How a manager should behave in glass ceiling situation?
a. They describe a social values-led model that has strong similarities with the ethical
responsibility
b. The business case approach is characterized by the assumption that any CSR effort
should be legitimized by instrumental arguments towards increasing
c. This will put a business at a disadvantage compared to competitors, so it is hard to

grasp how CSR can help increase corporate profits
d. They should maintain their appreciation of economic constraints and at the same time
combine this with a sincere recognition of moral values.
Answer: D
2. Weber (2008) points at five key areas where these positive relations can be created,
except
a. positive effects on company image and reputation;
b. positive effects on employee motivation, retention and recruitment;
c. CSR-related risk reduction or management.
d. have no connection with the mandatory disclosure.
Answer: D
3. Whats an objectives from researcher with introduce the metaphor of a glass ceiling?
A. Ownership structure, a projection of future sales is provided, list of debt and
receivables and market share
B. With this metaphor want to stress that companies adopting a business case approach
to CSR create their own limitations a ceiling with respect to the possible results
C. From a critical business ethics perspective some authors claim that a strictly
instrumental approach of CSR detracts attention from the imperative moral
justification of business behaviours
D. These stakeholders have the possibility to reward or punish a company and many
stakeholders will favour a broader positive impact of companies on society.
Answer : B
Soal Artikel 4
Evaluation Of Financial Accountability In The Public Sector: A Necessary Concept For
Good Governance
1. Whats recommendation that explain in the research from Evaluation Of Financial
Accountability In The Public Sector: A Necessary Concept For Good Governance ?
A. Public Accountability is the hallmark of modern democratic governance.
B. Pursue active, sometimes aggressive strategies proxy fights, takeover bids in the
past, and hedge fund activism in the past decade
C. The right of citizens to demand and know the activities of their ellected public
officers.
D. To produce an interim financial statement that includes budgetary provision for

the period together with a report of performance, variance analysis, and factors
inhibiting performance.
Answer : D
2. Whats the answerability concept?
A. A shift in the importance of "managerial ability" relative to "firm-specific human
capital" which operated to strengthen executives bargaining position by
improving their outside options.
B. A process whereby one renders an account of his activities to someone who has
power to ask for it and also evaluate and reward ones performance.
C. Suggest that the public institution responsible for accountability can sanction the
offending party or remedy the contravening behaviour.
D. Obligation of the goverment, its agencies and public officials to provide
information about their decisions and actions and to justify them to public and
those institutions of accountability tasked with providing oversight.
Answer: D
3. Whats the enforceability give suggest about?
A. A shift in the importance of "managerial ability" relative to "firm-specific human
capital" which operated to strengthen executives bargaining position by
improving their outside options.
B. A process whereby one renders an account of his activities to someone who has
power to ask for it and also evaluate and reward ones performance.
C. Suggest that the public institution responsible for accountability can sanction the
offending party or remedy the contravening behaviour.
D. Obligation of the goverment, its agencies and public officials to provide
information about their decisions and actions and to justify them to public and
those institutions of accountability tasked with providing oversight.
Answer: C
ATIKA WINDI V
F1314018
1. The majority of companies that currently issues sustainability report follow the
guidelines provided by
a. IIRC
b. GAAP
c. IFRS
d. GRI
ANS: D
2. The second section addreas the scope and level of sustainability reporting focusing on
issues relating, except...
a. Environment and safety
b. Employe and community
c. Corporate governance
d. Environment and employee
ANS: D
3. Comparability requires that companies follow uniform standart or guidelines that
a. Addres format, scope, structure, and specific information
b. Addres format, scope, setting, and specific information
c. Addres format, scope, name, and setting
d. Addres format, name, structure, and scope
ANS: A
4. For instance, many organizations have implemented sustainability related program
that are
a. Reduce waste and harmful
b. Emissions
c. Converse energy
d. A,b, and c is correctly
ANS: D
5. In fact, global investment in new clean energy rose from $50 billion in
a. 2003
b. 2004
c. 2005
d. 2006
ANS: B
6. The sustainability concept is

a. Relatively new and gaining wider acceptance especially for profit organizations.
b. Relatively new and gaining wider acceptance especially for non-profit
organizations.
c. Relatively and gaining wider acceptance especially for profit organizations.
d. a,b,c is correctly
ANS: B
7. The GRI Framework consists of a central set of sustainability reporting guidelines

(G3), except
a. Identify reporting principles
b. Disclosures
c. Performance indicators common to all organizations
d. Developed sector supplements
ANS: D
8. The intention of sustainability encompasses a broad range of corporate values and

concerns including
a. Reputation, economic impact, social impact
b. Reputation, transparency, social impact, ethical sourcing
c. Reputation, transparency, economic impact
d. Reputation, economic impact, social impact, ethical sourcing
ANS: B
9. The format of the Balanced Scorecard adapted by the faculty included the following
four perspectives, except
a. Academic management perspective
b. The internal business perspective
c. The innovation and learning perspective
d. The employees perspective
ANS: D
10. The Balanced Scorecard is

a. A customer-based planning and process improvement system aimed at focusing
b. A customer-based planning and process improvement system aimed at focusing
and driving the change process.
c. Planning and process improvement system aimed at focusing and driving the
change process.
d. Planning and process improvement system aimed at focusing and driving
ANS: B
11. In essence this problem is that CSR is
a. Increasingly stepping aside from its moral foundation, whereas this foundation is
not inherent and necessary condition of success
b. Increasingly stepping aside from its moral foundation, whereas this foundation is
an inherent and necessary condition of success when companies want to embed
CSR in the whole organization.
c. Inherent and necessary condition of success when companies want to embed CSR
in the whole organization.
d. Inherent and not necessary condition of success when companies want to embed
CSR in the whole organization.
ANS: B
12. In essence, CSR addresses the reconfiguration of the balance between those
institutions that together make up society by
a. Van Tulder and Van der Zwart
b. Freeman
c. Windsor
d. Habisch and Jonker
ANS: D
13. On a corporate level many empirical studies have sought to prove a positive
relationship between CSR and profits, by
a. Measuring the relationship between Environmental, social, and governance
b. Measuring the relationship between corporate social performance (CSP) and
corporate financial performance (CFP).
c. Measuring the relationship between CSR and corporate financial performance
(CFP).
d. Measuring the relationship between CSR and corporate social performance (CSP )
ANS: B
14. Stage model for CSR in rejection is
a. CSR claims seen as non-relevant for business
b. CSR claims seen as illegitimate for corporations
c. Focus on reducing risk
d. Focus on avoiding cost
ANS: B
15. Stage model for CSR in second wave, include
a. Rejection, non-responsiveness, compliance
b. Rejection, non-responsiveness, efficiency
c. Compliance, efficiency, strategy corporation
d. Compliance, efficiency, strategy pro-activity
ANS: D
16. The concept of accountability involves two stage are..
a. Resources and performance
b. Responsibility and sustainability
c. Sustainability and performance
d. Answearability and enforceability
ANS: D
17. This type of accountability is a situasion where superior officiers ask the subordinate
to the account for their assignment or activities is
a. Political accountability
b. Organisasional Accountability
c. Social Accountability
d. Economic Accountability
ANS: B
18. Accountability can be classify as follow, except
b. Organisasional accountability
c. Legal accountability
d. Social accountability
ANS: D
19. Public Account Committee (PAC) is
a. Committee of the National assembly Accountability for public account
b. Committee of the National Assembly responsible for public account
c. Committee of the National Assembly for public economic
d. Committee of the National Assembly for public social and economic
ANS: B
20. Public ccountability in Nigeria has not significantly improved since
a. 2004
b. 2003
c. 2002
d. 2001
ANS: D
Ceria Putri Sukaji (F1314027)
Artikel 8
1.
In the long-run, collecting and analyzing information necessary for IR may lead to?
a. Disaster
b. Dead end
c. Decreased operational effectiveness and efficiency and long-term achievement of a
company's mission and goals
d. Increased operational effectiveness and efficiency and long-term achievement of a
company's mission and goals.
ANS: D
2.
Both stand-alone and integrated sustainability reporting require

a. The involvement of accounting and managing professionals
b. The involvement of financing professionals
c. The involvement of managing professionals
d. The involvement of accounting professionals
ANS: D
3.
In 1987, the World Commission on Environment and Development, formally defined

sustainability development as
a. Development that meets the needs of the present without compromising the ability of future
generations to meet their own needs
b. Development that meets the needs of the future without compromising the ability of present
c. Development that meets the needs of the exist without compromising the ability of present
d. Development that meets the needs of the past without compromising the ability of present
ANS: A
4.
The majority of companies that currently issue sustainability reports follow the guidelines
provided by
a. The Financial Accounting Standard Board (FASB)
b. The International Integrated Reporting Council (IIRC)
c. The International Accounting Standard Board (IASB)
d. The Global Reporting Initiative (GRI)
ANS: D
5.
Sustainability and especially integrated reporting can be very useful to external stakeholders
such as investors and customers, but it can also be extremely beneficial to internal users by ...
a. Enhancing the companys ability to effectively and efficiently achieve expected market share
a. Enhancing the companys ability to effectively and efficiently achieve short-term goals
b. Enhancing the companys ability to effectively and efficiently achieve preferred net income
c. Enhancing the companys ability to effectively and efficiently achieve long-run goals
ANS: D
Artikel 9
1.
The concept of the Balanced Score Card (BSC) was first introduced by Robert S. Kaplan and
David P. Norton in 1992. They suggested that measures should be developed that address four
perspectives, except ...
a. The customer perspective. These measures should answer the question, "How should we
appear to our customers?"
b. Internal business processes perspective. Measures in this perspective should answer the
question, "What processes must we excel at?"
c. Learning and growth perspective. These measures should answer the question, "How can
we sustain our ability to change and improve?"
d. The sustainability perspective. These measures should answer the question, How can the
company makes a better future for the environment
ANS: D
2.
The advantages of a separate category sustainability dimension in balance scorecard is

a. Attention to boundaries and overlap
b. Loss of power or independence by social managers
c. Lack of a synergistic approach to the management of the organization
d. Required review of all metrics within the balanced scorecard
ANS: B
3.
The following four components are typical for a Balanced Scorecard, except ...
b.
c.
d.
e.
The financial perspective

Innovation and Learning Perspective
Internal Business Perspective
Manager Perspective
ANS: D
4.
Below are just three examples of the myriad CSR performance motivators that are top -of -mind
for executives, except ...
e. Working with stakeholders
f. Cultivating green consumers
g. Banking of the bottom line
h. Profits
ANS: D
5.
ONeil and Bensimon (1999) indicated the following favorable results from the academic
scorecard implementation is/are
a. Easier approach for the university to accomplish its strategic goals
a. A systematic and consistent way for the provosts office to evaluate performance reports from
various schools and departments
b. The scorecard established common measures across academic units that have shared
characteristics
c. A, b, and c true
ANS: D
Artikel 10
1.
What is the term of glass ceiling referring about in the business case approach towards CSR?
a. The most prestigious level of CSR implementation
b. The greenhouse effect because of industrial pollution
c. The the inherent limitations when company use the assumption that any CSR effort should
be legitimized by instrumental arguments towards increasing corporate profits
d. The advantages earned by a company when they make any CSR effort
ANS: A
2.
Why is at the first sight, a business case approach to CSR seems an oxymoron to financial
planner?
a. Because the concept of CSR never meet the needs of the company
b. The financial planner never studied about CSR
c. Because the CSR concept will never be adopted by the company
d. Solving environmental problems and dealing with societal problems will involve costs for a
business. This will put a business at a disadvantage compared to competitors, so it is hard to
grasp how CSR can help increase corporate profits
ANS: D
3.
Windsor (2006) identified the three approaches to CSR, which is...

a. Based on ethical responsibility theory she identifies first approach based on goodwill. Second,
agency theory.
a. Based on ethical responsibility theory she identifies first approach based on strong corporate self-
restraint and altruistic duties. Second, economic theory advocates an approach to CSR based on
market wealth creation and perhaps customary business ethics. Third, she identifies a corporate
citizenship approach drawing on political theory and stressing the responsibilities of companies
as citizens of the world.
b. Based on signaling theory she identifies first approach based on value for money. Second,
agency theory.
c. Based on ethical responsibility theory she identifies first approach based on strong corporate
self-restraint and altruistic duties. Second, legitimacy theory as an approach to CSR based
on market wealth creation and perhaps customary business ethics. Third, she identifies a
corporate citizenship approach drawing on political theory and stressing the responsibilities
ANS: B
4.
Despite the widespread adoption of the business case approach towards CSR, there are also some
objections of using this approach, except ...
a. A business case approach to CSR results in opportunism: business cherrypicking the social
issues agenda
a. A business case approach to CSR leaves the institutional blockades intact
b. A business case approach to CSR drives out intrinsic motivation for CSR
c. A business case approach to CSR is illegal in several country
ANS: D
5.
Below are indirect effects creating this glass ceiling in the article The Glass Ceiling of
Corporate Social Responsibility is/are
a. A business case approach to CSR results in opportunism: business cherry picking the social
issues agenda
b. a business case approach to CSR leaves the institutional blockades intact
c. a business case approach to CSR drives out intrinsic motivation for CSR
d. A, b, and c true
ANS: D
Artikel 11
1.
Adebayo (1981) defines accountability as

a. A requirement which subjects public officers to detailed scrutiny by the legislature over
objectives, use of resources and manner of performance
a. A process whereby one renders an account of his activities to someone who has the power to
ask for it and also evaluate and reward ones performance
b. The duty to truthfully and transparently do ones duty the obligation to allow assess to
information by which the quality of such services can be evaluated and being responsible
and answerable to someone for some action
c. An requirement for creating good corporate governance in the future
ANS: A
2.
Accountability can be classify as follows, except ...

a. Organizational Accountability
b. Politics; Accountability
d. Unprofessional Accountability
ANS: D
3.
The second stage of accountability is enforceability. It refers to...

a. The law enforcement can sanction the offending party or remedy the contravening behaviour
a. The accounting standard board can make company complies with their standard
b. The external auditor can sanction the offending party or remedy the contravening behaviour
c. The public or the institution responsible for accountability can sanction the offending party or
remedy the contravening behavior
ANS: D
4.
Broadly speaking, accountability exists when

a. There is no relationship between individual or body, and the performance of tasks or functions
by that individual or body, are subject to anothers oversight, direction or request that they
provide information or justification for their actions
a. There is an external auditor which audited individual or body and the performance of tasks or
functions by that individual or body, are subject to anothers oversight, direction or request
that they provide information or justification for their actions
b. There is an adequate disclosure of financial statement, and the performance of tasks or
functions by that individual or body, also an integrated reporting with sustainability report
c. There is a relationship where an individual or body, and the performance of tasks or functions
by that individual or body, are subject to anothers oversight, direction or request that they
provide information or justification for their actions
ANS: D
5.
Therefore, the concept of accountability involves two stages: answerability and enforceability.
Answerability is
a. the obligation of the external auditor and their partner to provide information about their audit
design and audit report
a. the obligation of the government, its agencies and public officials to provide information
about their decisions and actions and to justify them to the public and those institutions of
accountability tasked with providing oversight
b. the obligation of the management to provide information about their decisions and actions and
to justify them to the shareholder and those who involved
c. the obligation of the accountant, its agencies and client to provide information about their
financial statement and to justify them to the public and those institutions of accountability
tasked with providing oversight
ANS: B
Artikel 8
1. What is not the focus of study on environmental performance indicators?
A. Water usage, CO2 emissions, Energy Efficiency
B. Recycling, Waste management
C. Investments in renewable energy
D. Transportation manager
ANS : D
2. Marianne L. Jamess research is about:
A. The glass ceiling of corporatesocial responsibility
B. Sustainability reporting by organizations: an integrated approach or a

separate category within the balanced scorecard based on key drivers
through a mapping strategy?
C. benefits of sustainability andintegrated
reporting:
an
investigation
ofaccounting majors' perceptions

D. Sustainability and its Integration into Corporate Governance, Focusing on
Corporate Performance Management and Reporting
ANS : D
3. The GRI guidelines continue to evolve; the fourth generation of the guidelines
was recently completed in...
A. 2012
B. 2013
C. 2011
D. 2014
ANS : B
4. Which research method is used in the article The Benefit Of Sustainability
And Integrated Reporting: An Investigation Of Accounting Major Perceptions?
A. Interview
B. Observe
C. Lyterature Study
D. Questionnaire
ANS: D
5. Sustainability and especially integrated reporting can be very useful to

external stakeholders such as investors and customers, but it can also be
extremely beneficial to internal users by...
A. enhancing the companys ability to effectively and efficiently achieve
short-term goals.
B. enhancing the companys ability to effectively and efficiently achieve
preferred net income.
C. enhancing the companys ability to effectively and efficiently achieve
expected market share
D. enhancing the companys ability to effectively and efficiently achieve longrun goals.
ANS : D
Artikel 9
6. The GRIs current reporting guidelines (G3) :

A. Voluntary disclosure, sector supplements, national annexes
B. Standard disclosure, sector public, national annexes
C. Standard disclosure, sector supplements, national reporting
D. Standard disclosure, sector supplements, national annexes
ANS : D
2. The four perspectives of balanced scorecard :
A. The investors perspective.
B. The financial perspective.
C. Internal business processes perspective.
D. Learning and growth perspective.
ANS : A
3. The disadvantages of a separate sustainability dimension in balance
scorecard is, except...
A. Lack of possible integration of metrics
B. Lack of avoidance of duplication of effort
C. Possible weighting of the sustainability metrics with the overall metrics of
the organization
D. Lack of conflict over boundaries
ANS: D
4. A
Statement
on
Management
Accounting
(SMA)
The
evolution
of
accountability-sustainability reporting for accountants, issued by:

A. SEC
B. IIRC
C. Global Reporting Initiative (GRI)
D. IMA
ANS : D
5. Sample inthe article Sustainability Reporting by Organizations : An Integrated
Approach or Separated Category within the Balance Scorecard Based on Key
Drivers Through a Mapping Strategy is, except ...
B. Princeton Univercity
C. University Of North Carolina
D. University Of Maryland
E. National Univercity
ANS : D
Artikel 10
6. What is the term of glass ceiling referring about inthe business case
approach towards CSR?
A. The the inherent limitations when company use the assumption that any
CSR effort should be legitimized by instrumental arguments towards
increasing corporate profits
B. The advantages earned by a company when they make any CSR effort
C. The greenhouse effect because of industrial pollution
D. The most prestigious level of CSR implementation

ANS : A
7. Andre H.J. Nijhofs research is about:
A. Sustainability and its Integration into Corporate Governance, Focusing on
B. benefits of sustainability andintegrated reporting: an investigation
C. The glass ceiling of corporatesocial responsibility, Consequences of a
business case approachtowards CSR
D. Sustainability reporting by organizations: an integrated approach or a
through a mapping strategy
ANS: C
8. The indirect effects creating the glass ceiling :
A. A business case approach to CSR results in opportunism: business cherrypicking the social issues agenda
B. All statement are correct
C. A business case approach to CSR leaves the institutional blockades intact
D. A business case approach to CSR drives out intrinsic motivation for CSR
ANS : B
9. Transformation is third wave in stage model for CSR, this step is:
A. Focus on reducing risk of failing to meet minimum standards
B. Focus on the role of the corporation in society
C. Focus on avoiding costs and increasing productivity
D. Seeks innovation to improve stakeholder loyalty
ANS : B
10. This first argument for the glass ceiling of CSR is based on :
A. The resource agency theory of the firm
B. The resource signaling theory of the firm
C. The resource legitimacy theory of the firm
D. The resource dependency theory of the firm
ANS : D
Artikel 11
11.Accountability can be classify as follows, except ...
e. Organisational Accountability
f. Politica; Accountability
g. Legal Accountability
h. Unprofesional Accountability
ANS : D
12.The second stage of accountability isenforceability. It refers to...

A. the law enforcement can sanction the offending party or remedy the
contravening behaviour
B. the accounting standard board can make company complies with their
standard
C. the external auditor can sanction the offending party or remedy the
D. the public or the institution responsible for accountability can sanction the
offending party or remedy the contravening behaviour
ANS : D
13.A business case approach to CSR seems an oxymoron. Oxymoron means:
A. Solving environmental problems and dealing with societal problems
B. Put a business at a disadvantage compared to competitors
C. CSR brings indirect benefits to business
D. A choice between profits and ethics
ANS : A
14.The main objectives of the paper :
A. Examine the duty of trust placed in the public officers
B. Examine the legal framework for performance, policies, and monitoring
C. Review the extent of the application of this policies vis-a-vis the public
expectation
D. Review the accountability in the public sector
ANS : D
15.Sylvester feyi akinbulis research find that, EXCEPT:
A. 80% of the organization studied did not prepare and publish budget
performance evaluation report hence the determination of variance and
factors inhibiting performance becomes difficult
B. incidence of fraud which was appropriately dealt with was reported in
about 45% of the organization studied
C. 75% of the organizations account has not submitted their accounts to
public accounts committee for examination
D. serve as a vital link between the auditor general and the national
assembly
ANS : D
Nama : Dina Widiyanti
Nim
: F1314032
Seminar Akuntansi Kelas A/Akuntansi Transfer

8th Article: The Benefit of Sustainability and Integrated Reporting: An Investigation of
Accounting Majors Perception
1. Sustainability and especially integrated reporting can be very useful to external
stakeholders such as investors and customers, but it can also be extremely beneficial
to internal users by
a. Enhancing the companys ability to effectively and efficiently achieve shortterm goals
b. Enhancing the companys ability to effectively and efficiently achieve
preferred net income
c. Enhancing the companys ability to effectively and efficiently achieve
expected market share
d. Enhancing the companys ability to effectively and efficiently achieve longrun goals
Answer: D
2. Which research method is used in the article?
a. Lyterature Study
b. Interview
c. Observe
d. Questionnaire
Answer: D
3. How many hypothesis in the article?
a. Six
b. Four
c. Five
d. Three
Answer: D
a. Triple Line Value
b. Triple P
c. Triple Ace
d. Triple Bottom Line
Answer: D
5. The majority of companies that currently issue sustainability reports follow the
guidelines provided by:
a. Global Reporting indeks (GRI)
b. Corporate social responsibility index
c. A and C are correct
d. Global Reporting Initiave (GRI)
Answer: D
9th Article: Sustainability Reporting By Organizations: An Integrated Approach Or A
Separate Category Within The Balanced Scorecard Based On Key Drivers Through A
Mapping Strategy?
6. The concept of sustainability based on the article is
a. The organizations handle non- financial factors related to environmental,
social and governance issues that potentially impact the organizations future
performance, balancing the budget and value
b. Relatively new and gaining wider acceptance especially for non-profit
organizations
c. Provides a format for a possible bridge between all strategic and operative
levels of an organization
d. Provides a format for a possible bridge between all strategic and operative
levels of an organization
Answer: B
7. The disadvantages of a separate sustainability dimension in balance scorecard is,
except
c. Possible weighting of the sustainability metrics with the overall metrics of the
organization
d. Lack of conflict over boundaries
Answer: D
8. The following four components are typical for a Balanced Scorecard, except
b. Internal Business Perspective
c. Innovation and Learning Perspective
d. Manager Prespective
Answer: D
9. Who is the author of Sustainability Reporting by Organizations : An Integrated

Approach or Separated Category within the Balance Scorecard Based on Key Drivers
Through a Mapping Strategy?
a. Jennifer Francis
b. Dhananjay Nanda
c. Per Olsson
d. Charles J Pineno
Answer: D
10. ONeil and Bensimon (1999) indicated the following favorable results from the
academic scorecard implementation:
a. Easier approach for the university to accomplish its strategic goals
b. A systematic and consistent way for the provosts office to evaluate
performance reports from various schools and departments
c. The scorecard established common measures across academic units that have
shared characteristics
d. Decrease in performance
Answer: D
10th Article: The Glass Ceiling of Corporate Social Responsibility: Consequences of A
Business Case Approach Towards CSR
11. Accountability can be classify as follows, except
b. Political Accountability
Answer: D
12. The term corporate social responsibility became familiar at
a. The end of the 1990s
b. The end of the 1880s
c. The end of the 1890s
d. The end of the 1980s
Answer: A
13. In the glass ceiling of corporate social responsibility consequences of a business case
approach towards CSR paper, the main findings are based on an analysis of?
a. Finance performance
b. Culture comparison
c. Technical studies
d. Existing literature on strategies for CSR

Answer: D
14. In theory there are different lines to show the business case behind CSR initiatives.
For example, Weber (2008) points at five key areas where these positive relations can
be created, except
c. Revenue increases from higher sales and market share
d. Tax savings
Answer: D
15. The findings of The glass ceiling of corporate social responsibility Consequences of a
business case approach towards CSR paper, are illustrated with a case from?
a. The Japan National Research Program on CSR
b. The Indonesian National Research Program on CSR
c. The Australian National Research Program on CSR
d. The Dutch National Research Program on CSR
Answer: D
11th Article: Evaluation to Financial Accountability In The Public Sector: A Necessary
Concept for Good Governance
16. The second stage of accountability is enforceability. It refers to
a. The law enforcement can sanction the offending party or remedy the
b. The external auditor can sanction the offending party or remedy the
c. The accounting standard board can make company complies with their
standard
d. The public or the institution responsible for accountability can sanction the
Answer: D
17. This article was researched by
a. Cook
b. Obaze
c. Gauthier
d. Sylvester Feyi
Answer: D
18. The concept of accountability involves two stages?

a. Ability and disability
b. Open and close
c. Hide and seek
d. Answerability and enforceability
Answer: D
19. How many sample used in the article?
a. 23
b. 27
c. 5
d. 10
Answer: D
20. Which country is used as a case study in the article?
a. Lebanon
b. Syria
c. Germany
d. Nigeria
Answer: D
Article 8
1. Anyone who makes statements that refer to sustainability, sustainable development, corporate social
responsibility and corporate governance reports?
a. CSR
b. ESG
c. GRI
d. a, b, and c correct
ANS: D
2. In a country where sustainability reporting is voluntary?
a. United States of America
b. Sweden
c. Italy
d. Australia
ANS: A
3. The governing body reporting in the United States consisting of capital market entities, except ..
a. SEC
b. EPA
c. US SIF
d. a, b, and c true
ANS: D
4. In which year the SEC rules more effective?
a. 2008
b. 2009
c. 2011
d. 2010
ANS: D
5. Research into 8 article aims to analyze the perception of the accounting department of sustainability
reporting is integrated and focused on the perceived benefits for various ...
a. Stakeholders
b. The scope and type companies
c. a, b, d, right
d. Time Reporting
ANS: C
Article 9
6. In the article to 9, present background information on the concept of what? Except..
a. Balance Scorecard
b. Sustainability
c. Global Reporting Initiative
d. Voluntary disclosure
ANS: D
7. In what year IMA issued a Statement on Management Accounting?
a. 2009
b. 2008
c. 2010
d. 2011
ANS: B
8. The framework consists of a set of rules GRI sustainability reporting that ... except ..
a. Indicator disclosure
b. Identify the principles of reporting
c. Employment indicator
d. Identify the principles of economy
ANS: D
9. Balance scorecard was first introduced by Robert Kaplan and David Norton in the year ..
a. 1992
b. 1991
c. 1993
d. 1994
ANS: A
10. Below is the financial measurement, except ..
a. Financial perspective
b. Customer perspective
c. Internal business process perspective
d. Perspectives performance
ANS: D
Article 10
11. In what year the leadership of a large European bank decided to further integrate corporate social
responsibility (CSR)?
a. 2006
b. 2007
c. 2008
d. 2009
ANS: B
12. Which countries have rejected the Commission's role as an agent of government who formed the
concept of CSR?
a. Qatar
b. American
c. Saudi Arabia
d. Europe
ANS: D
13. Three approaches were introduced Windsor (Nijhof & Jeurissen, 2010), except ..
a. Ethical approach
b. Approach to wealth creation
c. The right approach and kewaiban
d. Social Approach
ANS: D
14. Weber in Nijhof & Jeurissen (2010) gives five key points positive side of CSR, namely ...
a. Positive effect on the company's reputation.
b. Positive effects on motivation, recruitment, and employee rights
c. Cost savings
d. a, b, c true
ANS: D
15. In an article to 10 we can assert that the CSR approach must be used in order ..
a. . The Company is able to produce a new subsidiary
b. The Company was able to reduce voluntary disclosure bias
c. The company is able to survive and thrive
d The company is able to grow and be accepted by society
ANS: D
Article 11
16. In which country analysis found that public sector accountability and Accountability procedures to
be scrutinized?
a. Saudi Arabia
b. American
c. Spanish
d. Nigeria
ANS: D
17. Public accountability in article 11 is related to whether the procedures used in carrying out the task
has been quite good in terms ..
a. Adequacy of accounting information system
b. Sisem management information
c. Administrative procedures
d. a, b, c true
ANS: D
18. The services provided by the state in all matters pertaining to the country's obligations have been
regulated by law, an understanding of ..
a. Private service
b. Special services
c. Voluntary service
d. Public service
ANS: D
19. Services provided by the central government granted to the region through a representative central
device in the area, covering ..
a. Field administration
b. a and d are true
c. Interlocal administrative
d. Local administrative
ANS: B
20. In basic research purposes deemed article 11 has been reached with the reason researchers have
concluded that public accountability in Nigeria still ...
a. Has increased significantly
b. Not increased siginfikan
c. Increased but not sifnifikan
d. It has been greatly improved
ANS: B
Artikel 8
1. How many hypothesis in the journal of The Benefit of Sustainability and Integrated Reporting:
An Investigation of Accounting Majors Perceptions?
A. 2
B. 4
C. 1
D. 3
ANS: D
2. What is the first hypothesis in the journal of The Benefit of Sustainability and Integrated
Reporting: An Investigation of Accounting Majors Perceptions?
A. Accounting majors are more likely to perceive that in the short-run voluntary sustainability
reporting is beneficial to large than to small and midsize companies.
B. Accounting majors perceive reporting of sustainability-related information for non current and
comparative years as equally important.
C. Accounting majors perceive reporting of sustainability-related information for current and

comparative years as equally important.
D. Accounting majors are more likely to perceive that in the long-run voluntary sustainability
ANS: D
3. Why is U.S. GAAP currently does not require the presentation of comparative financial
information?
A. Because of user expectations and SEC requirements, companys customarily present
information for any years.
B. Because of user expectations, companys customarily present information for several
comparative years.
C. Because of user expectations and SEC requirements, companys customarily present
information for five years.
D. Because of user expectations and SEC requirements, companys customarily present
information for several comparative years.
ANS: D
4. Accounting majors are more likely to support mandatory...........................for public companies
than for private companies.
A. Sustainability performance
B. Social responsibility
C. Cost of capital
D. Sustainability reporting
ANS: D
5. This study focus on environmental indicator relating to areas of common concern, except:
A. Water usage
B. Environmental incidents
C. Waste management
D. Efficiency market
ANS: D
Artikel 9
6. What is the sustainability concept?
A. The evolution of accountability-sustainability reporting for accountants
B. Have implemented environmental and/or social management assessments with a systematic
procedure.
C. Sustainability reports lack reporting standards analogous to Generally Accepted Accounting
Principles (GAAP)
D. Relatively new and gaining wider acceptance especially for non-profit organizations
ANS: D
7. The Global Reporting Initiative (GRI) has evolved to address the challenges, such as:
A. Managing different mandatory and voluntary reporting commitments including annual
reporting and to provide a global framework for sustainability reporting.
B. Managing voluntary reporting commitments including financial reporting and to provide a

global framework for sustainability reporting.
C. Managing mandatory reporting commitments including annual reporting and to provide a
global framework for sustainability reporting.
D. Managing different mandatory and voluntary reporting commitments including income
statement and to provide a global framework for financial reporting.
ANS: A
8. The GRI Framework consists of a central set of sustainability reporting guidelines (G3) which
identify, except:
A. Reporting principles
B. Disclosures indicators common to all organizations
C. Performance indicators common to all organizations
D. Sustainability reporting
ANS: D
9. ONeil and Bensimon (1999) indicated the following favorable results from the academic
scorecard implementation:
A. Difficult approach for the university to accomplish its job.
B. Not a systematic and consistent way for the provosts office to evaluate performance reports
from various schools and departments.
C. Revision of job descriptions with performance standards.
D. The scorecard established common measures across academic units that have shared
characteristics.
ANS: D
10.How many perspectives of the format of the Balanced Scorecard adapted by the faculty?
A. 5
B. 2
C. 4
D. 3
ANS: C
Artikel 10
11.The main findings are based on an analysis of existing literature on strategies for CSR. The
findings are illustrated with a case from the Dutch National Research Program on CSR. Its a
design/methodology/approach of journal........
A. The Glass Ceiling of Corporate Social Responsibility
B. The Glass Ceiling of Corporate Social Performance
C. Voluntary Disclosure, Earnings Quality, and Cost of Capital
D. Voluntary Disclosure, Earnings Management, and Cost of Capital
ANS: A
12.Although the paper builds on earlier articles on limitations of a business case approach, it is the
first paper to argue for..................created by the inherent limitations of such an approach.
A.
B.
C.
D.
a glass ceiling of CSR

a glass ceiling of EPS
a voluntary disclosure
Earnings management
ANS: A
13.In theory there are different lines to show the business case behind CSR initiatives. For example
Weber (2008) points at five key areas where these positive relations can be created:
A. positive effects on company image and reputation
B. positive effects on employee motivation, retention and recruitment
C. cost savings
D. A, B, C are true
ANS: D
14.How many multinational companies in a study at Nyenrode Business Universiteit in 2008 located
in the Netherlands, it appeared that the biggest challenge for embedding CSR was the link between
HR instruments with the objectives behind CSR programmes.
A. 20 multinational companies
B. 30 multinational companies
C. 15 multinational companies
D. 40 multinational companies
ANS: D
15.The basic problem with the do good and you will do well doctrine is that it assumes
that................
A. Behaving more responsibly is in the self-interest of all firms
B. CSR not always makes business sense
C. A and B are false
D. A and B are true
ANS: A
Artikel 11
16.Accountability can be classify as follows, except:
A. Organisational accountability
B. Political accountability
C. Professional Accountability
D. Illegal accountability
ANS: D
17.What is Public Accounts Commitee (PAC)?
A. Commitee of the national assembly responsible for public accounts.
B. The segments assets, inventory and the value.
C. The operational results, value and the capital expenditure.
D. The operational results, the segment assets and the capital expenditure.
ANS: A
18. How many the main objectives of Evaluation of Financial Accountability in The Public Sector: A
Necessary Concept For Good Governance paper?
A. 1
B. 2
C. 3
D. 4
ANS: D
19.Professional also take appointment as public servants; such professionals include:
A. Chartered Accountants.
B. Doctors.
C. Engineers.
D. A, B and C are true.
ANS: D
20.What is organisational accountability?
A. Situation where public officers ask the subordinate to account for their paper.
B. Situation where superior officers ask the subordinate to account for their assignments or
activities.
C. Concerned with the elected representative.
D. Concerned with the political parties.
ANS: B
1. The Global Reporting Initiative (GRI):

A) Investigated the possibility of globally applicable sustainability
reporting guidelines and concluded that this outcome was not
possible.
B) Has developed sustainability reporting guidelines for voluntary
use
by
organisations
for
reporting
on
the
economic,
environmental and social dimensions of their activities, products

and services.
C) Is an independent institution whose mission is to develop and
disseminate
globally
applicable
sustainability
reporting
guidelines.
D) Both B and C.
ANS : D
2. Which of the following is not a general approach to accounting for corporate
social responsibilities?
A) Full cost reporting.
B) Triple bottom line reporting.

C) Absorption costing.
D) Descriptive performance reporting.
ANS : D
3. Which of the following is not a corporate strategy that may be used to close a
legitimacy gap?
A) Imposing legal, economic or social sanctions on the company with the
legitimacy gap.
B) Changing corporate performance and activities to conform to the standards
of legitimacy.
C) Directing attention from the legitimacy gap.
D) Attempting to change external perceptions about corporate performance
through communication.
ANS : A
4. Which of the following statements about verification of triple bottom line (TBL)
reports is correct?
A) There are no legislative requirements and no generally accepted standards
for the attestation of TBL reports.
B)
At present in Australia, less than one third of TBL reports/sections are

verified.
C) International chartered accounting firms have consulting practices that

specialise in the verification of TBL reports.
D) All of the above.
ANS : D
5. Why, according to stakeholder theory, is it in companies' best interests to pay attention

to their stakeholders?
A) If firms only act in their own self-interest employees may feel exploited.
B) If firms only act in their own self-interest employees may feel exploited.
C) If firms only act in their own self-interest customers might not like the image
that the company portray.
D) If firms only act in their own self-interest and inflict harm on stakeholders
then society might withdraw its support.
ANS : D
6. What is the enlightened self-interest model of CSR?

A) That it is in an organization's own best interest to put itself first rather than
its ethics.
B) That it is in an organization's best interest to consider what a shareholder
would want.
C) That it is in an organization's own best interest to follow the legislation and
abide by the law.
D) That it is in an organization's own best interest to act in an ethical way.
ANS : D
7. What is greenwashing?
A) Transforming products to be more ethical.
B) Converting the company to green production methods.
C) Making a product appear more ethical that it really is.
D) Convincing customers to buy ethically.
ANS : B
8) What is triple bottom line?

A) A management strategy which focuses on corporate social responsibility.
B) A management strategy which states all the attention should be on profits.
C) An accounting tool that looks at cost, profit and loss.
D) An accounting tool that looks at the impact on people, planet and profits.
ANS : D
9) The hand-of-government refers to the :

A) ability of the government to interfere in business negotiations
B) impact of changing government regulations
C) effect of national politics on business decisions
D) role of corporations to be profitable within the law
ANS : D
10. An organisation's obligation to act to protect and improve society's welfare as well as
its own interests is referred to as :
A) organisational social responsibility
B) organisational social responsiveness
C) organisational social responsiveness
D) business ethics
ANS : A
11. The view that business exists at society's pleasure and businesses should meet public
expectations of social responsibility is the :
A) iron law of responsibility argument
B) anti-freeloader argument
C) capacity argument
D) enlightened self-interest argument
ANS : D
12. Comparing non-profit organizations to for-profit organizations, which of the
following statements is not correct?
A) With not-for profit 'products', there is typically a weaker unique selling
proposition.
B) In the not-for-profit environment, it may be necessary to develop a campaign
to
drive behaviour in all targets rather than a specific audience.
C) Price has different connotations in not-for-profit situations.
D) The mission statement of non-profit organizations usually revolve around

being
the best in a particular sector.
ANS : D
13. Which of the following is not a key characteristic of not-for-profit organizations?

A) Multiple stakeholders.
B) Transparency.
C) Multiple objectives.
D) Revenue orientation.
ANS : D
14. What are the three main forces that a marketing manager needs to consider when
marketing a governmental agency?
A) Social, economic and political.
B) Social, economic and public.
C) Stakeholders, economic and political.
D) Social, environment and political.
ANS : D
15. Which of the following is not one of the reasons why non-profit organizations
frequently do not value their beneficiary customers?
A) They have extensive research programme to identify customers' needs.
B) They exist in a monopolistic situation.
C) The demand far outstrips supply.
D) A lack of market segmentation activity exists.
ANS : D
16. Which of the following is NOT an argument for social responsibility?
A. Ethical obligation.
B. Lack of accountability.
C. Possession of resources.
D. Balance of responsibility and power.
ANS : B
17. Public expectations, shareholders interests, a better environment and ethical
obligations are all arguments for:
A. The classical view of businesses being socially responsible.
B. Businesses not assuming social responsibility.
C. Businesses responding to shareholders by maximising profit.
D. The socio-economic view of businesses being socially
responsible.
ANS : D
18. Which statement best describes why an organisation should consider writing a
Policy for Corporate Sustainability?
A. To appease the local Council Office.
B. To ensure that a sustainable plan of action is adhered to.
C. To develop a best means of working within the local community.
D. To be considered equal to other organisations.
ANS : B
19. Why is Corporate Sustainability important?
A. To safeguard or restore the environment and ensure quality of life for
communities and societies.
B. To safeguard or restore the environment.
C. To ensure quality of life for communities and societies.
D. To ensure that Government sustainability guidelines are adhered to.
ANS : A
20. Socially responsible beahavior :
A. Never leads to improved financial performance.
B. Has adverse impact on stakeholders.
C. Is in a firm's self-interest.
D. Results in ill-will from the community.
ANS: D
INDAR RACHMAWATI
F1314050
SI TRANSFER AKUNTANSI A
1. The governing body of the reporting in the United States, except ...
a. Agency capital market (SEC)
b. The Environmental Protection Agency (EPA)
c. Forum for Sustainable and Responsible Investment (US SIF).
d. International Integrated Reporting Council (IIRC)
ANS : D
2. Benefits companies implement sustainability programs for investment,

except ...
a. Reporting such as this can signal that responsible behavior and improve
the perception of shareholders.
b. Increase of goodwill, increased willingness of investors to fund their
companies and increase the loyalty of customers and employees.
c. Sustainability can save working capital.
d. To enhance understanding of internal decision makers
ANS: D
3. Benefits of an integrated report (IR)

a. Helps investors and other external stakeholders in understanding the
relationship between financial performance and its impact on the
environment and humans.
b. Increase of goodwill, increased willingness of investors to fund their
companies and increase the loyalty of customers and employees.
c. Sustainability can save working capital.
d. To enhance understanding of internal decision makers
ANS: A
4.
In the United States, Sustainability Accounting Standards Boards (FASB)

has also developed guidelines for sustainability reporting. Attempts to
report sustainability report that is integrated with the annual report
initiated by the
a. orum for Sustainable and Responsible Investment (US SIF) Agency
capital market (SEC)
b. The Environmental Protection Agency (EPA)
c. Forum for Sustainable and Responsible Investment (US SIF).
d. International Integrated Reporting Council (IIRC) and American Institute
of Certified Public Accountants (AICPA)
ANS : D
5. Disclosure CSR report has an advantage in voluntary sustainability

reporting. Sustainability and integrated reporting also has more
advantages for companies with a size larger than small ones, and for
public companies, reporting is considered mandatory disclosure. This
study is very important for decision makers and standard setters, and also
hinted that the accountants and integrated sustainability report can
improve, except ...
a. Ethics
b. Reliability
c. Obscurity company's financial statements.
d. Integrated
ANS : D
6.
GRI framework consists of, except ...

a. a set of rules that identify reporting sustainability reporting principles
b. performance indicators and disclosures
c. common to the entire organization.
d. Sustainability can save working capital.
ANS : D
7.
Financial measures are

a. Set of indicators that are not effective in identifying activities that may
affect financial results.
b. That the financial results alone can not capture the value of the overall
activity.
c. An independent institution established in 2002 with a mission to
develop rules on acceptable sustainability reporting globally.
d. The challenge of managing mandatory and voluntary reporting
commitments, including the annual report and to provide a global
framework for reporting on sustainability.
ANS : A
8. Kaplan and Norton told organizations using financial measurements should

develop a comprehensive set of additional measure to improve financial
performance indicator. Measurements were developed in perspective the
four, except ...
a. financial perspective
b. customer perspective
c. The perspective of learning and development
d. External business process perspective
ANS: D
9. Planning based customer and system improvement process which aims to
focus on the process of change, by translating strategy into a set of nonfinancial measures and financial integrated both of which are
communicated to members of the organization's strategy and provide them
reciprocal significantly called ...
a. customer perspective
b. financial perspective
c. balance Scorecard
d. The perspective of learning and development
ANS : C
10. Balanced Scorecard development involves the identification of some of
the core components in the operation, goal setting, and selecting a tool to
measure the extent to which the organization's objectives. These
components include, except ...
a. The financial viewpoint.
b. The customer's viewpoint.
c. The internal viewpoint of business.
d. political viewpoint
ANS : D
11.
Weber in Nijhof & Jeurissen (2010) gives five key points positive side of
CSR, except ...
a. Positive effect on the company's reputation.
b. Increased risk
c. Increased revenue from the increase in sales and market expansion
d. Positive effects on motivation, recruitment, and employee rights
ANS: B
12. This approach is very important to use in development and in business

processes, this is related to the concept of CSR itself, which states that the
business ethics used a company has a great influence in the process of
business progress or in portions can pave the way to achieve a goal
company, profit orientation
a. Service approach
b. Ethical approach
c. Direct approach
d. Business approach
ANS: B
13. In this approach we need to implement it within the enterprise system
itself. So that through this approach we will be able and create an
atmosphere that is more focused on the improvement and provision of
benefits to the general public the results of so-called ...
a. service approach
b. ethical approach
c. Direct approach
d. Business approach
ANS: A
14. The whole perspective of CSR can be translated into several CSR
approaches, such as the three approaches are introduced Windsor (Nijhof
& Jeurissen, 2010), except ...
a. ethical approach to the interests of others (theoretical)
b. approach to wealth creation (economic theory), and
c. approach to rights and obligations of the state (political theory).
d. Approach the relevant business cases
ANS : D
15. Berger et. al (Nijhof & Jeurissen, 2010) gives views berbedaterhadap CSR
approach, except ....
a. approach to rights and obligations of the state (political theory).
b. a model of service to the community, which is almost equal to political
theory Windsor.
c. approach the relevant business cases
d. There are models boost social values that are similar to Windsor ethical
approach.
Ans : A
16. The situation in which subordinates must complete a task or activity that
has been done to the boss called ...
b. Accountability organizations
c. Accountability law
d. professional accountability
ANS: B
17. Accountability is concerned with the elected representatives, political
parties and public officials. This is a situation where elected
representatives or appointed ministers were asked to give account of their
activities during their time in office. Political accountability usually
manifests itself in the concept of individual ministerial responsibility as a
cornerstone idea of responsible government called ...
a. Accountability organizations
b. Professional accountability
c. Accountability law
d. Political accountability
ANS: D
18. The public may also be called by the court to account for their own
actions, or on behalf of the institution as a whole. Parliament and the
courts acted as legal liability is called ...
a. Accountability law
b. political accountability
c. Accountability organizations
d. professional accountability
ANS: A
19. Professionals also take up the appointment as a public servant; These
professionals include: chartered accountants, doctors, engineers etc. The
professionals belong to one association or the other and they act in
accordance with their code of conduct and ethics. They are also
responsible for their body called ...
a. professional accountability
b. political accountability
c. Accountability organizations
d. Accountability law
ANS : A
20. Assess the performance of public institutions and holders of public office
through the various comments in the electronic media, daily newspapers,
and magazines. They can call a representative of the government to
investigate the problem and bring it to the National Assembly called ...
a.
b.
c.
d.
Judgment
General public
public officer
Public assessment
ANS : D
SOAL UJIAN 2
SEMINAR AKUNTANSI
Nama : Intan Widya Prameswari

NIM
: F1314051
ARTIKEL 8
1. Who is the first issuing several rules and interpretations about disclosure of environmental
issues?
a. IASB
b. IASC
c. FASB
d. SEC
ANS: D
2. An important example of rules and regulations pertain to specifics indutries is EPA. EPA is
a. Earning Protection Agencys
b. Environmental Protection Agencys
c. Employee Protection Agencys
d. Earning Per Asset
ANS: B
3. The key performance indicators of sustainability reporting are, except

a. Environment and Safety
b. Employees and Community
c. Corporate Governance
d. Harmonisation and Corporate Social Responsibility
ANS: D
4. Combining sustainability and financial reporting called
a. Valid reporting
b. Financial sustainability reporting
c. Motivational reporting
d. Inegrated reporting
ANS: D
5. The author of the article The Benefit of Sustainability and Integrated Reporting: An
Investigation of Accounting Majors Perceptions is
a. Raida Chacroun
b. Marinne L. James
c. Pineno Charles
d. Andre Nijhof
ANS: B
ARTIKEL 9
6. The concept of how organizations handle non-financial factors related to environmental,

social, and governance issues that potentially impact the organizations future performance,
balancing the budget and value called
a. Corporate Governance Concept
b. Capital Market Concept
c. Managers Concept
d. Sustainability Concept
ANS: D
7. Independent institution that describes its mission as the development and dissemination of
globally applicable sustainability reporting guidelines is
a. International Integrated Reporting Council
b. Global Reporting Iniciative
c. Generally Accepted Accounting Principle
d. Statement on Mangement Accounting
ANS: B
8. The perspective of balanced scorecard, except

a. Financial Perspective
b. Customer Perspective
c. Internal Business Process Perspective
d. Complementary Relation Perspective
ANS: D
9. The author of the article Sustainability Reporting by Organizations: An Integrated Approach
Or A Separate Category Within The Balanced Scorecard Based on Key Drivers Through A
Mapping Strategy is
a. Raida Chacroun
b. Pineno Charles
c. Marinne L. James
d. Andre Nijhof
ANS: B
10. In the GRI framework, the center is about
a. National Annexes
b. Sector Supplements
c. Reporting Framework
d. Standard Disclosure
ANS: C
ARTIKEL 10
11. The glass ceiling metaphor refers to the inherent limitations created by a business case
approach towardsneed for the company to "sell" its image in the market as well as to
convey financial and accounting information is the definition of
a. Corporate Social Responsibility
b. Government
c. Corporate Governance
d. Balanced Scorecard
ANS: A
12. CSR can be translated into several approaches below, except
a. Strong corporate self-restraint and altruistic duties
b. Economic theory
c. Corporate citizensip
d. Social value
ANS: D
13. One of the five key areas where CSR initiatives positive relations can be created is in
a. Marketing Approaches
b. Cost savings
c. Executives Compensation
d. Cross-border investments
ANS: B
14. The author of the article The Glass Ceiling of Corporate Social Responsibility is
a. Raida Chacroun
b. Andre Nijhof
c. Pineno Charles
d. Marinne L. James
ANS: B
15. In the stage models in relation to the business case approach to CSR, Opposition and
ignorance is on
a. Forth wave
b. Third wave
c. Second wave
d. First wave
ANS: D
ARTIKEL 11
16. What is situation where superior officer ask the subordinate to account for their assignment
or activity?
a. Political Accountability
b. Organisational Accountability
d. Professional Accountability
ANS: B
17. The situation that concerned with the elected representative, political parties and public
office holders called
b. Legal Accountability
c. Professional Accountability
d. Political Accountability
ANS: D
18. Chartered Accountant, doctors, and engineers included in

b. Professional Accountability
c. Organisational Accountability
d. Legal Accountability
ANS: B
19. Which accountability that belongs to associationor the other and they are to act in compliance
with their ethic and code of conduct?
ANS: C
20. Which accountability that judiciary hold executives?
ANS: D
NAMA : LIA DWI C

NIM
: F1314055
ARTIKEL 8
1. As the world population increases, and the avaibility of .... decrease.
a. stakeholder
b. Companies
c. materials
d. Natural resources
ANSWER: D
2. What is the purpose of article by Marianne L. James?
a.
b.
c.
d.
To inform that population will increase

Investigates abaout CSR in Los Angeles
To publicize sustainabilty of a companies
Investigate accounting majors perceptions regarding sustainability
ANSWER: D
3. How about sustainability reporting condition in the Us?

a. Regulated and asked by goverment
b. In bad condition
c. People voluntary and unregulated report sustainability
d. Very good and disicpline
ANSWER: C
4. What is the benefits and importance of sustainability reporting?

a. They get small invesment from other
b. Increase investor goodwill and willingness to provide capital and employee and
customer loyalty
c. Can decreasing demand for formal reporting on sustainability
d. To make less operational effectiveness and eficiency and long-term achievement
of a companys mission and goal
ANSWER: B
5. Based on the answer bellow, which stadard that been use in the US forsustainability?
a. GRI
b. SASB
c. FASB
d. US GAAP
ANSWER: B
ARTIKEL 9
6. Balanced scorecard introduced by who?
a. Pineno Charles J. & Robert S. Kaplan
b. Adam Smith
c. Abraham Lincoln
d. Robert S. Kaplan and David P. Norton
ANSWER: D
7. There are 4 measures in the balanced score card. What is that?

a. Financial, customer, internal business, learning and growth
b. Financial, seller, internal business, place
c. Learning and growth, customer, financial, external business
d. Internal business, seller, place, financial
ANSWER: A
8. What is the critical factor for an effective BSC in organizations?

a. BSC hard to accept
b. Aligment four measures with vision and strategic organization
c. There isnt critical factor
d. BSC easy to understand
ANSWER: B
9. The report objectives by Princeton University included ....

a. To make lack of conflict over boundaries
b. Emphasis or focus on the sustainability goals
c. Attention to boundaries and overlap
d. To describe the evolving nature of the goals
ANSWER: D
10. What measures used to fulfill teaching and learning excellence goals?
a. Grade point standard
b. Degree cycle time
c. Periodic review of each program
d. Level of equipment
ANSWER: A
ARTIKEL 10
11. How many points relaed to Weber (2008) in created positive relations?
a. 4
b. 3
c. 6
d. 5
ANSWER: D
12. In which year the term of CSR became familiar?

a. The end of 1900s
b. Early of 1990s
c. Middle 1990s
d. In1990s
ANSWER: A
13. Based on Weber (2008), which one positif effect belong to?
a. Cost savings
b. Reduction management
c. Increase revenue
d. Company image and reputation
ANSWER:D
14. This first argument for the glass ceiling of CSR is based on the resource dependency
theory
of the firm. That sentence belong to ....
a. Margolis and Walsh
b. Scherer and Palazzo
c. Jensen and Gond
d. Wernerfelt and Barney
ANSWER: D
15. Based on CSR concept, there are two approach. What is that approach?
a. Social values-led approach and syncretic stewardship approach
b. Company values approach and social values approach
c. Financial value approach and company value approach
d. Syncretic stewardship approach and financial value approach
ANSWER: A
ARTIKEL 11
16. How many the scope for the papper was limited?
a. five Federal miistries and seven Parestatals and Goverment Agencies
b. eight Federal miistries and three Parestatals and Goverment Agencies
c. seven Federal miistries and four Parestatals and Goverment Agencies
d. ten Federal miistries and ten Parestatals and Goverment Agencies
ANSWER : D
17. What is the objective from papper by Syivester Feyie Akenbuli?

a. Examine the trust of employee
b. Examine the legal framework for performance, policies and Monitoring
c. Improving earning on companies
d. Review the extent of CSR in companies
ANSWER: B
18. Whose performance is asses by public assesment?

a. Public organization
b. Public speaker
c. Public companies
d. Public institutions
ANSWER: D
19. Which commite who have responsible for public accounts?

a. United Nation
b. PAC
c. FATF
d. EFCC
ANSWER: B
20. How many percents the organizations account has not submitted their accounts to
PAC forexamination?
a. 45%
b. 30%
c. 50%
d. 75%
ANSWER: D
The Benefit of Sustainability and Integrated Reporting: An Investigation of Accounting

Majors Perception
6. The GRI guidelines continue to evolve; the fourth generation of the guidelines was
recently completed in...

E. 2012
F. 2013
G. 2011
H. 2014
Answer: B
7. Article The Benefit Of Sustainability And Integrated Reporting: An Investigation Of
Accounting Major Perceptions published in ...

A. Journal of Managements
B. Journal of Legal, Ethical, and Regulatory Issues
C. International Journal of Management Reporting
D. Journal of Applied Management Research
Answer: B
8. In the long-run, collecting and analyzing information necessary for IR may lead to?
A. decreased operational effectiveness and efficiency and long-term achievement of a

B. disaster.
C. no where.
D. increased operational effectiveness and efficiency and long-term achievement
of a company's mission and goals.
Answer: D
9. Which research method is used in the article The Benefit Of Sustainability And
Integrated Reporting: An Investigation Of Accounting Major Perceptions?

A. Interview
B. Observation
C. Literature Study
D. Questionnaire
Answer: D
10. Thus, in the long-run, collecting and analyzing information necessary for IR may lead
to...
A. increased operational cost and liability and long-term achievement of a

companys mission and goals
B. decreased operational effectiveness and efficiency and long-term achievement of
a companys mission and goals
C. decreased net income and net current asset and long-term achievement of a
D. increased operational effectiveness and efficiency and long-term achievement
of a companys mission and goals
Answer: D
Sustainability Reporting By Organizations: An Integrated Approach Or A Separate
Category Within The Balanced Scorecard Based On Key Drivers Through A Mapping
Strategy?
1. Sustainability reporting by organizations : an itegrated approach or a separate
category within the balanced scorecard based on key drivers through a mapping
strategy was writed by :
A.
B.
C.
D.
Marry J
Marry J and Pineno, charles J
Crawford , David and Todd Scaletta
Pineno, charles J
Answer : D
2. The following concepts are an integral part of the paper Sustainability Reporting By
Organizations: An Integrated Approach Or A Separate Category Within The Balanced
Scorecard Based On Key Drivers Through A Mapping Strategy, except?
A. Strategy Map - describes how an organization matches its own capabilities with
the opportunities in the marketplace to accomplish its overall objectives.
B. Continuous improvement - the process and company philosophy that create a
never-ending search for higher levels of performance within many organizations.
C. The preamble to the 2003 AACSB standards for business accreditation challenges
schools to engage in continuous improvement of the quality of the content,
delivery, and administration of management education.
D. Management by Objective
Answer: D
3. The advantages of a separate category sustainability dimension in balance scorecard
s...
A. Loss of power or independence by social managers
B. Attention to boundaries and overlap
C. Required review of all metrics within the balanced scorecard
D. Lack of a synergistic approach to the management of the organization
Answer: A
4. ONeil and Bensimon (1999) described how a faculty committee at the Rossier
School of Education of USC adapted a Balanced Scorecard model originally
developed for business firms to satisfy the central administrations need to know how
they measure up to other schools of education. The format of the Balanced Scorecard
adapted by the faculty included the following four perspectives, except...
A. academic management perspective
B. the internal business perspective
C. the innovation and learning perspective
D. the financial perspective
Answer: D
5. These universities are compared in paper Sustainability Reporting By Organizations:
An Integrated Approach Or A Separate Category Within The Balanced Scorecard
Based On Key Drivers Through A Mapping Strategy, except?
A. Princeton University
A. University Of North Carolina
B. University Of Maryland
C. Sebelas Maret University
Answer: D
The Glass Ceiling of Corporate Social Responsibility: Consequences of A Business Case

Approach Towards CSR
1. The glass ceiling of corporate social responsibility is examined by
A.
B.
C.
D.
Gauthier, D
Jensen, MC
Friedman, M
Andre HJ Nijhof
Answer : D
For example Weber (2008) points at five key areas where these positive relations can
be created, except ...
e. Positive effects on company image and reputation
f. Positive effects on employee motivation, retention and recruitment
g. CSR-related risk reduction or management
h. Revenue decreases from lower sales and market share
Answer : D
3. The Evaluation of financial accountability in the public sector was researched by...
A. Cook (1998)
B. Obaze (2006)
C. Sylvester Feyi (2011)
D. Sylvester Feyi (2012)
Answer : D
4. Below are indirect effects creating this glass ceiling in the article The Glass Ceiling
of Corporate Social Responsibility, except ...
A. a business case approach to CSR results in opportunism: business cherrypicking
the social issues agenda
B. a business case approach to CSR leaves the institutional blockades intact
C. a business case approach to CSR drives out intrinsic motivation for CSR
D. a business case approach to CSR increases profit
Answer : D
5. Why is at the first sight, a business case approach to CSR seems an oxymoron to
financial planner?
A. Because the concept of CSR never meet the needs of the company
B. The financial planner never studied about CSR
C. Because the CSR concept will never be adopted by the company
D. Solving environmental problems and dealing with societal problems will
involve costs for a business. This will put a business at a disadvantage
compared to competitors, so it is hard to grasp how CSR can help increase
corporate profits
Answer: D
Evaluation to Financial Accountability In The Public Sector: A Necessary Concept for

Good Governance
1. According to the paper by Dima Jamali, the fundamental problem in the field of
business and society was ...
A. The lack of consensus about the meaning of these terms from an operational
or managerial viewpoint
B. The defenition of corporate social performance was clear
C. The different conceptualizations of corporate social responsibility
D. The different conceptualizations of corporate social responsiveness
Answer : A
2. Broadly speaking, accountability exists when...

A. there is no relationship between individual or body, and the performance of tasks
or functions by that individual or body, are subject to anothers oversight,
direction or request that they provide information or justification for their actions
B. there is an external auditor which audited individual or body and the performance
of tasks or functions by that individual or body, are subject to anothers oversight,
C. there is an adequate disclosure of financial statement, and the performance of
tasks or functions by that individual or body, also an integrated reporting with
sustainability report
D. there is a relationship where an individual or body, and the performance of
tasks or functions by that individual or body, are subject to anothers
oversight, direction or request that they provide information or justification
for their actions
Answer: D
3. How many sample used in the article Evaluation of Financial Accountability in The
Public Sector: A Necessary Concept for Good Governance?
e. 40
f. 30
g. 20
h. 10
Answer: D
4. Which country is used as a case study in the article Evaluation of Financial
Accountability in The Public Sector: A Necessary Concept for Good Governance?
A. Lebanon
B. Syria
C. Germany
D. Nigeria
Answer: D
5. Who is the author of Evaluation of Financial Accountability in The Public Sector: A

Necessary Concept for Good Governance?
A. Jennifer Francis
B. Charles J Pineno
C. Dhananjay Nanda
D. Sylvester Feyi Akinbuli
Answer: D
1. Whos the author of the article entitled The Benefits of Sustainability and Integrated
Reporting: An Investigation of Accounting Majors Perceptions ?
a. Pineno, Charles J.
b. Dima Jamali
c. Raida Chakroun
d. Merianne L. James
ANS : D
2. The questionnaire in the article entitled The Benefits of Sustainability and Integrated
Reporting: An Investigation of Accounting Majors Perceptions consist of three
sections, except...
A. Adresses the overall benefits of voluntary sustainability/CSR reporting for companies
and investor
B. Adressed the scope and level of sustainability reporting
C. Adressed several aspects relating to integrated reporting with respect to the effect on
the financial reporting process
D. Adressed the objective of the sustainability reporting
ANS : D
3. How many hypotheses in the article entitled The Benefits of Sustainability and
Integrated Reporting: An Investigation of Accounting Majors Perceptions ?
A. 2
B. 4
C. 6
D. 3
ANS : D
4. Adressed the scope and level of sustainability reporting focusing on issues relating to
three aspects, except....
A. Environment and safety
B. Employees and community
C. Corporate governance
D. Stockholder
ANS : D
5.
A.
B.
C.
Efforts to develop a global framework for integrated reporting are spearheaded by...
American Institute of Certifies Public Accountans (AICPA)
Sustainability Accounting Standards Board (SASB)
Global Reporting Initiative (GRI)
D. Integrated Reporting Council (IIRC)

ANS : D
6.
A.
B.
C.
D.
Theres four perspectives in the Balanced Scorecard (BSC), except:

The customer perspective
Learning and growth perspective
External business processes perspective
ANS : D
7. A Statement on Management Accounting (SMA) - The evolution of accountabilitysustainability reporting for accountants, issued by IMA in...
A. 2010
B. 2008
C. 2009
D. 2007
ANS : B
academic scorecard implementation, except....
A. A systematic and consistent way for the provosts office to evaluate performance
B. The scorecard established common measures across academic units that have shared
characteristics
C. Easier approach for the university to accomplish its strategic goals.
D. The simplicity of the scorecard makes it difficult for academic units to show how
budget allocations are linked to the metrics of excellence
ANS : D
9. The sustainability reports of four universities in the article entitled Sustainability
reporting by organizations: an integrated approach or a separate category within the
balanced scorecard based on key drivers through a mapping strategy? are considered
with...
A. Cambridge Universitys sustainability report
B. University of North Carolinas sustainability report
C. University of New South Wales sustainability report
D. Oxford Universitys sustainability report
ANS : B
10. For public and private agencies, sustainability reporting can be considered at three
levels, except...
A. organization-internal
B. policy outcomes-external
C. contextual or spatial outcomes-regional
D. social/cultural
ANS : D
For exampleWeber (2008) points at five key areas where these positive relations can be
Created, except...
A.
B.
C.
D.
positive effects on company image and reputation

revenue increases from higher sales and market share
CSR-related risk reduction or management
Revenue savings
ANS : D
12. Whats the meaning of glass ceiling metaphor?
A. concept whereby companies integrate social and environmental concerns in their
business operations and in their interaction with their stakeholders on a voluntary
basis
B. corporations long term self-interest to live up to its ethical duties
C. a social values-led model that has strong similarities with the ethical responsibility
view of Windsor
D. inherent limitations created by a business case approach towards CSR.
ANS : D
13. When is The term corporate social responsibility became familiar?
A. At the end of the 1990s
B. At the beginning of the 1990s
C. In 1995
D. At the end of 2000s
ANS : A
14. This overall perspective on CSR can be translated into several approaches to
CSR,How many approaches identified by Windsor (2006)?
A. 2
B. 5
C. 4
D. 3
ANS : D
15. CSR brings indirect benefits to business, that will pay out in the longer term. CSR
delivers intangible assets to a company, such as below, except...
A. brand loyalty
B. a better supply chain integration
C. risk reduction
D. low competitors
ANS : D
16. The term accountability has been variously defined by different authority. Whats the
defininition of accountability according to Adebayo?
A. A process whereby one renders an account of his activities to someone who has the
power to ask for it and also evaluate and reward ones performance
B. The duty to truthfully and transparently do ones duty the obligation to allow assess to
information by which the quality of such services can be evaluated and being
responsible and answerable to someone for some action
C. A social relationship in which an actor feels an obligation to explain and to justify his
or her conduct to some significant other
D. A requirement which subjects public officers to detailed scrunity by the legislature
over objectives, use of resources and manner of performance
ANS : D
17. Accountability can be classify as below, except....
A. Organisational accountability
B. Political accountability
C. Legal accountability
D. Social accountability
ANS : D
18. .... of the organizations account has not submitted their accounts to Public Accounts
Committee for examination
A. 80%
B. 60%
C. 90%
D. 75%
ANS : D
19. Public accountability in Nigeria has not significantly improved since...
A. 2002
B. 2000
C. 2003
D. 2001
ANS : D
20. The public officers consists of elected officers who include several members, except...
A. the parliamentarians
B. the executive
C. the judiciary officers
D. Head officer
ANS : D
Article 8: The Benefit Of Sustainability And Integrated Reporting: An Investigation Of
Accounting Major Perceptions
1. In the article The Benefit Of Sustainability And Integrated Reporting: An
Investigation Of Accounting Major Perceptionssaid that the second section the
scope and level of sustainability reporting on issues relating to, except?
b. Employees and community
d. Accounting standards
ANS: D
2. The majority of companies that currently issue sustainability reports follow the
guidelines provided by?
a. The International Integrated Reporting Council (IIRC)
b. The International Accounting Standard Board (IASB)
c. The Financial Accounting Standard Board (FASB)
d. The Global Reporting Initiative (GRI)
ANS: D
3. What is the research instrument that used in paper: the benefits of sustainability and
integrated reporting : an investigation of accounting majors perceptions?
a. A music instrument
b. An interview instrument
c. An observe instrument
d. A survey instrument
ANS: D
recently completed in?
a. 2012
b. 2013
c. 2011
d. 2014
ANS: B
5. Thus, in the long-run, collecting and analyzing information necessary for IR may
lead to?
a. Increased operational cost and liability and long-term achievement of a

b. Decreased operational effectiveness and efficiency and long-term achievement
of a companys mission and goals

c. Decreased net income and net current asset and long-term achievement of a

d. Increased operational effectiveness and efficiency and long-term achievement of
a companys mission and goals

ANS: D
Article 9: Sustainability Reporting by Organizations: An Integrated Approach or A

Separate Category within The Balanced Scorecard based on Key Drivers Through A
Mapping Strategy?
1. What the background information in the Article 9?
a. Government Ministries and Financial Regulation
b. Sustainability Reporting and CSR
c. Public Accountability dan Corporate Governance
d. Sustainability Concept, Gloobal Reporting Initiative, and the Balanced Scorecard
ANS: D
2. Relatively new and gaining wider acceptance especially for non-profit organizations
is the meaning of?
a. Financial Regulation
b. CSR
c. Public Accountability
d. Sustainability Concept
ANS: D
3. The disadvantages of a separate sustainability dimension in balance scorecard is,

except?

c. Possible weighting of the sustainability metrics with the overall metrics of the
organization
ANS: D
4. In 2008, The evolution of accountability-sustainability reporting for accountants

issued by?
a. Global Reporting Initiative
b. Balanced Scorecard
c. Sustainability Concept
d. IMA
ANS: D
5. The advantages of a separate category sustainability dimension in balance scorecard

is?
a.
b.
c.
d.
Attention to boundaries and overlap

Loss of power or independence by social managers
Required review of all metrics within the balanced scorecard
Lack of a synergistic approach to the management of the organization
ANS: B
Article 10: The Glass Ceiling of Corporate Social Responsibility Consequences of A

1. When the term corporate social responsibility became familiar?
a.
b.
c.
d.
At the end of the 1990s

In 1992
In 1994
In 1985
ANS: A
2. Transformation is third wave in stage model for CSR, this step is?
a. Focus on reducing risk of failing to meet minimum standards

b. Focus on the role of the corporation in society
c. Focus on avoiding costs and increasing productivity

d. Seeks innovation to improve stakeholder loyalty
ANS: B
3. CSR as a concept whereby companies integrate social and environmental concerns in
their business operations and in their interaction with their stakeholders on a voluntary
basis, published by?
a. International Journal of Sociology and Social Policy
b. Juornal of EMBA
c. AAA
d. The EU Green Paper
ANS: D
4. Despite the widespread adoption of the business case approach towards CSR, there are
also some objections of using this approach, except?

a. A business case approach to CSR results in opportunism: business cherrypicking
the social issues agenda
b. A business case approach to CSR leaves the institutional blockades intact
c. A business case approach to CSR drives out intrinsic motivation for CSR
d. A business case approach to CSR is illegal in several country
ANS: D
5. A business case approach to CSR results in opportunism have any argument, the glass
ceiling of CSR is based on the resource dependency theory of the firm is an argument
to?
a. The second
b. The third
c. The fourth
d. The first
ANS: D
Article 11: Evaluation of Financial Accountability in The Public Sector: A Necessary
1. The hallmark of modern democratic governance is the meaning of?
a. Corporate Governance
b. Parastatal
c. Government Ministries
d. Public Accountability
ANS: D
2. Broadly speaking, accountability exists when?
a. There is no relationship between individual or body, and the performance of tasks
b. There is an adequate disclosure of financial statement, and the performance of
tasks or functions by that individual or body, also an integrated reporting with
sustainability report
c. There is an external auditor which audited individual or body and the performance
of tasks or functions by that individual or body, are subject to anothers oversight,
d. There is a relationship where an individual or body, and the performance of tasks
ANS: D

d. Financial Accountability
ANS: D

a. The law enforcement can sanction the offending party or remedy the contravening
behaviour
b. The accounting standard board can make company complies with their standard
c. The external auditor can sanction the offending party or remedy the contravening
behaviour
d. The public or the institution responsible for accountability can sanction the
ANS: D

Accountability in The Public Sector: A Necessary Concept for Good Governance?
a. Lebanon
b. Syria
c. Germany
d. Nigeria
ANS: D
ARTIKEL 8
1. The majority of companies that currently issues sustainability reports
follow the guidelines provided by....
a. Corporate Social Responsibility (CSR)
b. Environtmental, Social, and Governance (ESG)
c. Integrated Reporting (IR)
d. Global Reporting Initiative (GRI)
ANS: D
2. Sustainability and especially integrated reporting can be very useful for
external stakeholders such as....
a. Investors and customers
b. Debitors and investors
c. Curtomers and debitors
d. Creditors and customers
ANS: A
3. Strongly values ecologically, ethically, and socially responsible corporate
behavior also referred to as the....
a. Triple current line
b. Triple top line
c. Triple center line
d. Triple bottom line
ANS: D
4. When the SEC issued an interpretative release that encourage companies
to disclose the financial impact of environtmental laws?
a. 1971
b. 1874
c. 1956
d. 1853
ANS: A
5. A survey co-sponsored by Ernst & Young and GreenBis Group (2011),

showed that of the .... large companies that responded to their survey.
a. 189
b. 250
c. 176
d. 274
ANS: D
ARTIKEL 9
6. What is relatively new and gaining wider acceptance especially for nonprofit organizations?
a. The sustainability reporting
b. Balance scorecard
c. Social reporting
d. The sustainability concept
ANS: D
7. The GRI Framework consists of a central set of sustainability reporting
guidelines (G3) which identify....
a. Sustainability reporting, and performance indicators common to
some organizations
b. Reporting principles, and performance indicators common to all
organizations
c. Sustainability principles, and performance reporting common to all
organizations
d. Reporting principles, and performance indicators common to some
organizations
ANS: B
8. The concept balance scorecard was the first introduced by....
a. Daniel Cooper and Chloe
b. Simone F. Raymond and Kevin Door
c. Thomas R and Boogie C. Alpha
ANS: D
9. How many favorable results from the academic scorecard
implementation that indicated by ONeil and Bensimon in 1999?
a. 3
b. 4
c. 5
d. 6
ANS: B
10.Below are just three examples of the myriad CSR performance motivators
that are top -of -mind for executives, except....
a. Working with stakeholders
b. Cultivating green consumers
c. Banking of the bottom line
d. Ethical sourcing
ANS: D
ARTIKEL 10
11.How many detailed account of the indirect effects creating the glass
ceiling?
a. 2
b. 3
c. 4
d. 5
ANS: B
12.At a major bank in .... the board decided in 2007 to integrate corporate
social responsibility (CSR) more into the core processes of the
organization.
a. America
b. Africa
c. Australia
d. Europe
ANS: D
13.Whats the title of the EU Green Paper?
a. Promoting a American Framework for Corporate Social
Responsibility
b. Promoting a African Framework for Corporate Social Responsibility
c. Promoting a Australian Framework for Corporate Social
Responsibility
d. Promoting a European Framework for Corporate Social
Responsibility
ANS: D
14..... is most similar to the corporate citizenship approach of Windsor
although it is less inspired by a political perspective.
a. The green paper
b. The political perspective
c. The ethical responsibility
d. The stewardship model
ANS: D
15.CSR delivers intangible assets to a company, except....
a. brand loyalty
b. a better supply chain integration
c. risk reduction
d. deviden
ANS: D
ARTIKEL 11
16.House of assembly for each of the .... states of the federation.
a.
b.
c.
d.
33
34
35
36
ANS: D
17.A requirement which subjects public officers to detailed serutiny by the
legislature over objectives, use of resources and manner of performance
are defined by...
a. Romzek
b. Sinlair
c. Onochie
d. Adebayo
ANS: D
18.A situation where superior officers ask the subordinate to account for their
assignments or activities is....
b. Organisational accountability
c. Legal accountability
d. Professional accountability
ANS: B
19.When the EFCC had 31 of Nigerias 36 state governors under investigation
for corruption?
a. September 2003
b. September 2004
c. September 2005
d. September 2006
ANS: D
20.What is the highest court and all decisions from the court are binding on
all other courts?
a. The essential court
b. The effective court
c. The supreme court
d. The perfect court
ANS: C
1. Sustainability and integrated reporting can be very useful for?

a. Investors
b. Customers
c. Government
d. A, B, C
ANS : D
2. Included in the Triple Bottom Line is?
a.
b.
c.
d.
Profit
A, C, D
People
The earth
ANS : B
3. Companies that implement a sustainability program will gain significant benefits
from their investment, such as?
a. B, C, D
b. increase investor goodwill
c. a willingness to provide capital
d. customer loyalty
ANS : A
4. The purpose of the article The Benefits of Sustainability and Integrated Reporting:
An Investigation of Accounting Majors' Perceptions are?
a. To investigate the perception of major accounting related to sustainability and
integrated reporting and focuses on the benefits received by government
b. To investigate the perception of major accounting related to sustainability and
integrated reporting and focuses on the benefits received by shareholder
c. To investigate the perception of major accounting related to sustainability and
integrated reporting and focuses on the benefits received by internal
management
d. To investigate the perception of major accounting related to sustainability and
integrated reporting and focuses on the benefits received by multiple
stakeholder
ANS : D
5. Limitations in the article The Benefits of Sustainability and Integrated Reporting:
An Investigation of Accounting Majors' Perceptions are?
a. Time limited in data collection
b. Sample unrepresentative
c. A, B
d. Not described in detail the methods used in processing the primary data
collected from respondents student majoring in accounting
ANS : D
6. The main issue discussed in the article Sustainability Reporting By Organizations:
An Integrated Approach Or A Separate Category Within The Balanced Scorecard
Based On Key Drivers Through A Mapping Strategy, is?
a. Sustainability reporting procedure with an integrated approach or a separate
category in the disclosure
b. Sustainability reporting procedure with an integrated approach or a separate
category in the balance scorecard
c. Sustainability reporting procedure with an integrated approach or a separate

category in the voluntary disclosure
d. Sustainability reporting procedure with an integrated approach or a separate
category in the management
ANS : B
7. The purpose of the article Sustainability Reporting By Organizations: An
Integrated Approach Or A Separate Category Within The Balanced Scorecard
Based On Key Drivers Through A Mapping Strategy, is?
a. Knowing the disclosure reporting procedures with an integrated approach or a
separate category in the balance scorecard
b. Knowing the sustainability reporting procedures with an integrated approach
or a separate category in the balance scorecard
c. Knowing the voluntary disclosure reporting procedures with an integrated
approach or a separate category in the balance scorecard
d. Knowing the management reporting procedures with an integrated approach or
a separate category in the balance scorecard
ANS : B
8. GRI Framework consists of a central set of sustainability reporting guidelines
(G3) which identifies?
a. Reporting principles
b. Disclosures
c. Performance indicators
d. A, B, C, D
ANS : D
9. Perspectives used as a leading indicator or forecast financial performance, except

a. Perspective Customer
b. Internal Business Process Perspective
c. Perspective Of Learning And Development
d. Government Perspective
ANS : D
10. Balanced Scorecard can help overcome resistance to stand-alone CSR initiatives
and to identify
a. Opportunities
b. Opportunities And Challenges
c. Problems
d. Challenges
ANS : B
11. The purpose of the article The Glass Ceiling of Corporate Social Responsibility
Consequences of A Business Case Approach Towards CSR is?
a. To prove there are limitations in the implementation of financial reports,
namely the "glass ceiling"
b. To prove there are limitations in the implementation of statements audit,
c. To prove there are limitations in the implementation of management reports,
d. To prove there are limitations in the implementation of CSR, namely the
"glass ceiling"
ANS : B
12. According to Windsor (2006), economic theory supports the CSR approach is
based on?
a. Wealth creation market
b. Business ethics
c. Culture
d. A, B
ANS: D
13. A major risk to adopt a CSR approach lies in?
a. Human Resources
b. The means to achieve CSR reputation is not the end of social welfare
c. Methodology
d. A, C
ANS : B
14. CSR approach must be used in order that a company is able to
a. Developing
b. Socially Acceptable
c. Lower Profits
d. A, B
ANS : D
15. In the approach to the concept of CSR, namely,

a. Ethical approach
b. Service approach
c. Internal approach
d. A, B
ANS : D
16. The method used in the article Evaluation Of Financial Accountability in The
Pubic Sector: A Concept Necessary for Good Governance is
a. Interviews
b. Surveys
c. Questionnaires
d. All right
ANS : B
17. Public accountability is related to whether the procedures used in carrying out the
task has been quite good in terms?
a. Adequacy Of Accounting Information Systems
b. Management Information Systems
c. Administrative Procedures
d. A, B, C, D
ANS : D
18. Aspects contained in the notion of accountability is?

a. that the public has no right to know the policies taken by the company
b. that the public has a right to know the policies taken by the company
c. that the investor has a right to know the policies taken by the company
d. that the government has a right to know the policies taken by the company
ANS : B
19. The two dimensions of accountability is?
a. answerability and professionalism
b. answerability and enforceability
c. answerability and sustainability
d. answerability and code of ethics
ANS : B
20. accountability is seen as a 'mechanism' social, as institutional relationship or
arrangement in which an actor can be held responsible, are those of?
a. Goetz
b. Romzek
c. Dubnick
d. Klein
ANS : D
Ririn Eka Riana /F1314074

1. Journal entitled The Benefits of Sustainability and Integrated Reporting: An Investigation
of Accounting Majors' Percepcions written by. . .
A. Sylvester Feyi Akinbuli
B. Pineno, Charles J
C. Andre' H.J. Nijhof and Ronald J.M. Jeurissen
D. Marianne L. James
ANS: D
2. The principal issues of the journal to-8 is . . .
A. What are the advantages of sustainability and its relationship with the reporting of
the type of company
B. What are the advantages of sustainability and its relationship with the reporting of
accounting majors perception
C. What are the advantages of sustainability and its relationship with the reporting of
accounting standards
D. What are the advantages of sustainability and its relationship with the reporting of
the scope
ANS: B
3.
Status of sustainability reporting in 1990, the company reported a sustainability activity

to 95% of . . . global companies.
A. 225
B. 200
C. 230
D. 250
ANS: D
4. The IIRC has issued consulation draft of the International Framework formally (IIRC in
James, 2014). On which date it happened ?
A. April 15, 2013
B. May 16, 2013
C. April 14,2013
D. April 16, 2013
ANS: D
5.
Regulation of the United States, until this saaat SEC rules focuses on disclosures
relating to the environment. . .
A. Company public sector
B. Industry
C. Information
D. Compensation
ANS: D
6. The concept of affecting the viewpoint of the paper-9, except . . .

A. Mapping strategy
B. Balance Scorecard
C. Improved sustainability
D. Opening of the IASB
ANS: D
7.
Balance Scorecard which was first introduced by Robert Kaplan and David Norton, that
measurements have four perspectives . . .
A. Perspective culture
B. Environmental Perspectives
C. Operational Perspective
D. Perpekstif Internal Business Processes
ANS: D
8. GRI framework consists of a set of rules that identify sustainability reporting principles
except . . .
A. Reporting
B. Performance Indicators
C. Disclosure
D. Financial Indicators
ANS: D
9. The purpose of the feedback in the measurement is facilitated . . .
A. Improved through a modified process ongoing
B. The increase through the transaction process ongoing
C. Enhancement through the information process ongoing
D. Increased through the ongoing process of transformation
ANS: D
10. In which year IMA issued a Statement on Management Accounting containing the
evolution of accountability and sustainability reports . . .
A. 2007
B. 2000
C. 2009
D. 2008
ANS: D
11. Journal published 10th . . .
A. ASBBS Annual Conference: Las Vegas Volume 20 Number 1
B. 1International Journal of Sociology and SocialPolicy (2010) 30: 618-631
C. Journal of Legal, Ethical and Regulatory Issues, Vol. 17 No. 2, 2014
D. International Business & Economics Research Journal August 2013 Volume 12,
Number 8
ANS: B
12. Approach the business case for CSR. According to Weber in Nijhof & Jeurissen (2010)
has five key points, namely positive. . .
A. Reduction Sales
B. The results obtained
C. Increased responsibility
D. The positive effects on the company's reputation
ANS: D
13. In the concept of CSR, the approach used in the development and business processes
are. . .
A. Approach Binis
B. Direct approach
C. Approach community
D. Ethical Approach
ANS: D
14. Approach to CSR business case, except . .
A. The formation of the concept of CSR
B. The business approach to CSR
C. Model phases associated with the approach of the business case for CSR
D. The business approach towards risk
ANS: D
15. Several empirical studies prove positive relationship between CSR and corporate profits
by measuring the relationship of corporate social performance (CSP) and . . .
A. corporate financial performance (CFP)
B. corporate social performance (CSP)
C. corporate rational performance (CRP)
D. corporate public performance (CPP)
ANS: A
16. The purpose of the study from the journal to-11adalah. . . (except)
A. Checking the credence given to public officials
B. Checking the legal framework for the performance, policies and monitoring
C. Meriew level of implementation of this policy when compared to public expectations
D. Describing the task of public accountability
ANS: D
17. Public services can be divided into . . . kind
A. 4
B. 3
C. 5
D. 2
ANS: B
18. A delegation of authority in decision-making and managerial in carrying out specific
tasks to an organization that is not directly under the central government's control is
called . . .
A.
A.
B.
C.
Government agencies
Core ministries
Local administrative
Parastatal
ANS: D
19. Classification consists of public accountability, except . . .
A. Accountability organizations
B. Public Accountability
C. Accountability law
D. Professional auditors
ANS: D
20. People who assess the performance of institutions or public jawabatan holders through
various comments in the electronic media, daily newspapers, and magazines. They can
call a representative of the government to investigate the problem and bring it to the
National Assembly is an understanding of . . .
A. Judgement
B. General public
A. Sanctions
B. Public assesment
ANS: D
ARTIKEL #8
7. [
] The World Commission on Environment and Development defined

sustainability development as: Development that meets the needs of
the present without compromising the ability of future generations to
meet their own needs.
ANS : TRUE
8. [
] The usefulness of sustainability reporting depends on the scope, detail

dan accuracy/reliability of the information provided.
ANS : TRUE
9. [
] Accounting majors are more likely to perceive that in the long-run

voluntary sustainability reporting is beneficial to large than to small and
midsize companies. (Hipothesis 1)
ANS : TRUE
10.What is not the focus of study on environmental performance indicators?

E. Water usage, CO2 emissions, Energy Efficiency
F. Recycling, Waste management
G. Transportation manager
H. Investments in renewable energy
ANS : C
11.What is the focus of study on corporate governance performance indicators?

A. Risk management
B. Manager compensation
C. Stakeholder compensation
D. Vendor management
ANS : A
12.The Global Reporting Initiative (GRI) has evolved to address the challenges,
such as: (except..)
A. different mandatory reporting commitments including annual reporting
B. managing voluntary reporting commitments including annual reporting
C. provide a global standard for sustainability reporting
D. provide a global framework for sustainability reporting
ANS : C
13.The four perspectives of balanced scorecard :

E. The financial perspective.
F. The investors perspective.
G. Internal business processes perspective.

H. Learning and growth perspective.
ANS : B
14.Three examples of the myriad CSR performance motivators:
A. Working with stakeholders
B. Auditor opinion
C. Cultivating green consumers
D. Banking of the bottom line
ANS : B
15.Internal business perspective indicators in the journal, except
A. Teaching and learning excellence
B. Curriculum/program excellence
C. Efficiency and effectiveness excellence
D. Quality and currency of faculty
ANS : C
16.The GRIs current reporting guidelines (G3) :
Standard disclosure, sector supplements, national annexes
Voluntary disclosure, sector supplements, national annexes
Standard disclosure, sector public, national annexes
Standard disclosure, sector supplements, national reporting
ANS : A
ARTIKEL #10
17.[
] Weber (2008) points at five key areas where these positive relations
can be created:
(1).
Positive effects on company image and reputation;
(2).
Positive effects on employee motivation, retention and
recruitment;
(3).
Cost savings;
(4).
Revenue increases from higher sales and market share; and
(5).
Csr-related risk reduction or management.
ANS : TRUE
18.The model describes the successive stages of a companys maturity in CSR :
A. First Wave : Opposition and Ignorance
B. Second Wave : Risk, Cost, and Competitive Advantage
C. Third Wave : Transformation
D. All statement are correct.
ANS : D
19.This first argument for the glass ceiling of CSR is based on :

E. The resource dependency theory of the firm
F. The resource agency theory of the firm
G. The resource signaling theory of the firm
H. The resource legitimacy theory of the firm
ANS : A
20.The indirect effects creating the glass ceiling :

E. A business case approach to CSR results in opportunism: business cherrypicking the social issues agenda
F. A business case approach to CSR leaves the institutional blockades intact
G. A business case approach to CSR drives out intrinsic motivation for CSR
H. All statement are correct
ANS : D

E. Solving environmental problems and dealing with societal problems
F. Put a business at a disadvantage compared to competitors
G. CSR brings indirect benefits to business
H. A choice between profits and ethics
ANS : A
ARTIKEL #11
22.Public accountability can be classify as follows :
A. Organisational Accountability
B. Political Accountability
C. Ethic Accountability
D. Professional Accountability
ANS : C
expectation
ANS : D
24.[
] Public Accounts Committee (PAC) is a committee of the National

Assembly responsible for public accounts.
ANS : TRUE
25.[
] EFFC is a Nigerian law enforcement agency that investigates public

crimes.
ANS : FALSE
26.[
] The institute of Chartered Accountant of Nigeria (ICAN) was established

by the Act of parliament in 1965.
ANS : FALSE
ARTIKEL #11
27.Public
A.
B.
C.
D.
accountability can be classify as follows :

Organisational Accountability
Political Accountability
Ethic Accountability
Professional Accountability
ANS : C
expectation
ARTICLE 8
1. A trend toward integrating sustainability reporting with financial results is emerging and is
supported by:
a. Global Reporting Initiative (GRI)
b. COSO
c. SEC
d. International Integrated Reporting Councils (IIRC)
ANS: D
2. Which research method is used in the article The Benefit Of Sustainability And Integrated
a. Interview
b. Questionnaire
c. Observe
d. Lyterature Study
ANS: B
3. `What is the research instrument that used in paper: the benefits of sustainability and
integrated reporting : an investigation of accounting majors perceptions?
e. A music instrument
f. An interview instrument
g. An observe instrument
h. A survey instrument
ANS: D
4. The GRI guidelines continue to evolve; the fourth generation of the guidelines was recently
completed in?
e. 2012
f. 2013
g. 2011
h. 2014
ANS: B
5. Thus, in the long-run, collecting and analyzing information necessary for IR may lead to?
e. Increased operational cost and liability and long-term achievement of a companys
mission and goals
f. Decreased operational effectiveness and efficiency and long-term achievement of a
g. Decreased net income and net current asset and long-term achievement of a companys
mission and goals
h. Increased operational effectiveness and efficiency and long-term achievement of a
ANS: D
ARTICLE 9
6. What the background information in the Article 9?

e. Government Ministries and Financial Regulation
f. Sustainability Reporting and CSR
g. Public Accountability dan Corporate Governance
h. Sustainability Concept, Gloobal Reporting Initiative, and the Balanced Scorecard
ANS: D
7. Princeton University issued an updated sustainability report in 2009. The report used
a. To report on progress toward sustainability goals
b. To describe the evolving nature of the goals.
c. To illustrate the comprehensive nature of the Princeton University approach
(Princeton,2009)
d. To report on progress toward environment goals
ANS: D
8. The disadvantages of a separate sustainability dimension in balance scorecard is, except?
e. Lack of possible integration of metrics
f. Lack of avoidance of duplication of effort
g. Possible weighting of the sustainability metrics with the overall metrics of the
organization
h. Lack of conflict over boundaries
ANS: D
9. In 2008, The evolution of accountability-sustainability reporting for accountants issued by?
e. Global Reporting Initiative
f. Balanced Scorecard
g. Sustainability Concept
h. IMA
ANS: D
10. The advantages of a separate category sustainability dimension in balance scorecard is?
e. Attention to boundaries and overlap
f. Loss of power or independence by social managers

g. Required review of all metrics within the balanced scorecard
h. Lack of a synergistic approach to the management of the organization
ANS: B
ARTICLE 10
6. When the term corporate social responsibility became familiar?
e. At the end of the 1990s
f. In 1992
g. In 1994
ANS: D
7. CSR as a concept whereby companies integrate social and environmental concerns in their
business operations and in their interaction with their stakeholders on a voluntary basis,
published by?
e. International Journal of Sociology and Social Policy
f. Juornal of EMBA
g. AAA
h. The EU Green Paper
ANS: D
8. Transformation is third wave in stage model for CSR, this step is?
e. Focus on reducing risk of failing to meet minimum standards
f. Focus on the role of the corporation in society
g. Focus on avoiding costs and increasing productivity
h. Seeks innovation to improve stakeholder loyalty
ANS: B
9. Despite the widespread adoption of the business case approach towards CSR, there are also
some objections of using this approach, except?
e. A business case approach to CSR results in opportunism: business cherrypicking the
social issues agenda
f. A business case approach to CSR leaves the institutional blockades intact
g. A business case approach to CSR drives out intrinsic motivation for CSR
h. A business case approach to CSR is illegal in several country
ANS: D
10. A business case approach to CSR results in opportunism have any argument, the glass ceiling
of CSR is based on the resource dependency theory of the firm is an argument to?
e. The second
f. The third
g. The fourth
h. The first
ANS: D
ARTICLE 11
6. The hallmark of modern democratic governance is the meaning of?

e. Corporate Governance
f. Parastatal
g. Government Ministries
h. Public Accountability
ANS: D
e. Organisational Accountability
f. Political Accountability
g. Legal Accountability
h. Financial Accountability
ANS: D
e. There is no relationship between individual or body, and the performance of tasks or
functions by that individual or body, are subject to anothers oversight, direction or
request that they provide information or justification for their actions
f. There is an adequate disclosure of financial statement, and the performance of tasks or
g. There is an external auditor which audited individual or body and the performance of
tasks or functions by that individual or body, are subject to anothers oversight, direction
or request that they provide information or justification for their actions
h. There is a relationship where an individual or body, and the performance of tasks or
ANS: D
e. The law enforcement can sanction the offending party or remedy the contravening
behaviour
f. The accounting standard board can make company complies with their standard
g. The external auditor can sanction the offending party or remedy the contravening
behaviour
h. The public or the institution responsible for accountability can sanction the offending
ANS: D
e. Lebanon
f. Syria
g. Germany
h. Nigeria
ANS: D
ARTIKEL 8
The Benefits Of Sustainability and Integrated Reporting : An Investigation of Accounting Majors
Perception
1. Efforts to develop a global frameworl for integrated reporting are spearheaded by the...
a. GRI
b. FASB
c. IFRS
d. IIRC
ANS : D
2. The data collection from this paper is....

a.
A primary data collection
b.
Survey
c.
Observation
d.
Questionnaires
ANS : B
3. The questionnaire consisted of....sections
a. One
b. Two
c. Five
d. Three
ANS : D
4. ....percent of the students that completed the survey had declared accounting as theri major
a. 4
b. 79
c. 15
d. 96
ANS : D
5. The second section addressed the scope and level of sustainability reporting focusing on
issues relating to...except,
d. Corportae social and responsibility
ANS : D
Artikel 9
Sustainability Reporting By Organizations : An Integrated Approach or A Separate Category within
The Balance Scorecard Based on Key Drivers Through a Mapping Strategy?
1. This paper present background information on the..., except
a. Sustainability Concept
b. Global Reporting Initiative
c. Balance ascorecard
d. Corporate Governance
ANS : D
2. There are perspectives of balance scorecard, except...
b. The customer perspective
c. Learning and growth prespective
d. The management perspective
ANS : D
3. There are perspectivebalance scorecard adapted by faculty, except ....
a. Academic management perspective
b. The internal business perspective
c. The stakeholder perspectiv
d. The learning and growth prespective
ANS : D
4. ...is a theme of the organizations strategy that spans the existing balanced scorecard
perspectives.
a. Sustainability Concept
b. Balance scorecard
c. Global Reporting Initiative
d. Sustainability or environmental strategy
ANS : D
5. The advantages of separate category include :
b. Lack of avoidance of duplication of metrics
c. Attention to boundaries and overlap
ANS : D
ARTIKEL 10
The Glass Ceiling of Corporate Social Responsibility Consequences of a Business Case Approach
Toward CSRs
The Glass Ceiling of Corporate Social Responsibility...
1. There are key areas where positives relations can be created from Webber (2008) except,
a. positive effects on company image and reputation
b. positive effects on employee motivation, retention and recruitment
c. cost savings
d. profit
ANS: D
2. This paper aims to...
a. Explain the corporate social responsibility
b. Explain the corporate governance
c. The advantage corporate social responsibility
d. Clarify that corporate social responsibility has come a long way by the prevailing
business case approach
ANS : D
3. Three approaches identified CSR by Windsor (2006), except..
a. Based on strong corporate self-restraint and alturistic duties.
b. Economic theory advocates an approach to CSR.
c. Identifies a corporate citizenship approach drawing on political theory.
d. Diffuse stakeholder theory
ANS : D
4. ... define CSR as a concept whereby companies integrate social and environmental concerns
in their business operations and in their interaction with their stakeholder on a voluntary
basis.
a. Freeman (1984)
b. The EU Green Paper
c. Windsor (2006)
d. Berger et al (2007)
ANS : B
5. The glass ceiling metaphor refers to....
a. The firm
b. The management
c. The employee
d. The inherent limitations created by a business case approach towards CSR

ANS : D
ARTIKEL 11
Evaluation of Financial Accountability in The Public Sector: A Necessary Concept for Good
Governance
1. Accountability can be classify as follows, except..
d. Independent Accountability
ANS : D
2. The methodology in this paper is...
a. Qualitative
b. Expository system
c. Quantitative
d. Quesionaire
ANS : B
3. The main objective of this paper include, except..
a. Examine the duty of trust placed in the public officers
b. Examine the legal framework for performance, policies and monitoring
c. Review the extent of the application of this policies vis-a-vis the public expectation
d. Explain the problem of accountability in public sector.
ANS : D
4. The data collection from this paper is....
a.
A primary data collection
b.
Secondary data collection
c.
Observation
d.
Questionnaires
ANS : B
5. The scope of the paper was limited to... Federal Ministries.
a. Five
b. Seven
c. Three
d. Ten
ANS : D
Nama
NIM
: Tyas Setyo Harini

: F 1314085
Jurnal Kedelapan
1. Which sample used in the article The Benefit Of Sustainability And Integrated Reporting: An
Investigation Of Accounting Major Perceptions?
e.
f.
g.
h.
Analist
General Manager
Investor
Students
ANS: D
2. Which research method is used in the article The Benefit Of Sustainability And Integrated
A. Interview
B. Observe
C. Lyterature Study
D. Questionnaire
ANS: D
3. In 1987, the World Commission on Environment and Development, formally defined

sustainability development as a...
A. development that meets the needs of the present without compromising the ability of
future generations to meet their own needs
B. development that meets the needs of the future without compromising the ability of present
C. an additional dimension for balance score card
D. the need to preserve natural resources for future generations
ANS: A
A. Triple Line Value.
B. Triple P.
C. Triple Ace.
D.Triple Bottom Line.
ANS: D
A. 2012
B. 2013
C. 2011
D. 2014
ANS: B
Jurnal Kesembilan
E. Lack of possible integration of metrics
F. Lack of avoidance of duplication of effort
G. Possible weighting of the sustainability metrics with the overall metrics of the
organization
H. Lack of conflict over boundaries
ANS: D
academic scorecard implementation, except...
A. Easier approach for the university to accomplish its strategic goals.
B. A systematic and consistent way for the provosts office to evaluate performance
C. The scorecard established common measures across academic units that have shared
characteristics.
D. The simplicity of the scorecard makes it easier for academic units to show how
ANS: D
3. Who isthe author ofSustainability Reporting by Organizations : An Integrated Approach or

Strategy?
A.
B.
C.
D.
Jennifer Francis
Dhananjay Nanda
Per Olsson
Charles J Pineno
ANS: D
4. Sample inthe article Sustainability Reporting by Organizations : An Integrated Approach
or Separated Category within the Balance Scorecard Based on Key Drivers Through a
Mapping Strategy is, except ...
F.
G.
H.
I.
Princeton Univercity
University Of North Carolina
University Of Maryland
National Univercity
ANS: D
5. These universities are compared in paper Sustainability Reporting By Organizations: An
Integrated Approach Or A Separate Category Within The Balanced Scorecard Based On
Key Drivers Through A Mapping Strategy, except?
A. Princeton University
B. University Of North Carolina
C. University Of Maryland
D. Diponegoro University
ANS: D
Jurnal Kesepuluh
1. What is the term of glass ceiling referring about inthe business case approach towards
CSR?
E. The the inherent limitations when company use the assumption that any CSR
effort should be legitimized by instrumental arguments towards increasing
corporate profits
F. The advantages earned by a company when they make any CSR effort
G. The greenhouse effect because of industrial pollution
H. The most prestigious level of CSR implementation
ANS: A

E. Sustainability and its Integration into Corporate Governance, Focusing on Corporate
F. benefits of sustainability andintegrated reporting: an investigation ofaccounting
majors' perceptions
G. The glass ceiling of corporatesocial responsibility, Consequences of a business
case approachtowards CSR
H. Sustainability reporting by organizations: an integrated approach or a separate

strategy
ANS: C
3. In theory there are different lines to show the business case behindCSR initiatives.
Forexample, Weber(2008)pointsatfivekeyareaswherethesepositiverelationscanbe created,
except...
A. positive effects on company image and reputation
B. positive effects on employee motivation, retention and recruitment
C. revenue increases from higher sales and market share
D. tax savings
ANS: D
4. The glass ceiling metaphor refers to the inherent limitations created by ...
A. Social case approach towards CSR
B. Environment case approach towards CSR
C. Politics case approach towards CSR
D. Business case approach towards CSR
ANS: D
5. The findings of The glass ceiling of corporatesocial responsibilityConsequences of a

business case approachtowards CSR paper, are illustrated with a case from?
A. the Japan National Research Program on CSR
B. the Indonesian National Research Program on CSR
C. the Australian National Research Program on CSR
D. the Dutch National Research Program on CSR
ANS: D
Jurnal Kesebelas
E. 80% of the organization studied did not prepare and publish budget performance
F. incidence of fraud which was appropriately dealt with was reported in about 45% of
the organization studied
G. 75% of the organizations account has not submitted their accounts to public accounts
H. serve as a vital link between the auditor general and the national assembly
ANS: D
2. Accountability can be classify as follows, except ...
i. Organisational Accountability
j. Politica; Accountability
k. Legal Accountability
l. Unprofesional Accountability
ANS: D
3. What is the methodology of the articleEvaluation of Financial Accountability in The Public
Sector: A Necessary Concept for Good Governance used?
A. A survey of one federal ministry and one parastatal and goverment agencies
B. A survey of two federal ministry and two parastatal and goverment agencies
C. A survey of one federal ministry and two parastatal and goverment agencies
D. A survey of ten federal ministry and ten parastatal and goverment agencies
ANS: D
A. Libya
B. Spain
C. Germany
D. Nigeria
ANS: D
5. Auditors of public sector should issue report at the end of their audit and include in such
reports their findings on...
A. Significant irregularities whether perceived or potential on inconsistency of
application of regulations or on fraud and corrupt practices.
B. Application of economy, efficiency, and effectiveness in the utilization of public/
entitys resources in the execution of its activities.
C. The extent to which the organization is achieving its mandate as set by
government or as contained in their enabling /legal instruments.
D. Non Compliance with the stakeholders wish.
ANS: D
ARTIKEL 8
The key performance indicators of sustainability reporting are, except

a.
Environment and Safety
b.
Employees and Community
c.
Corporate Governance
d.
Harmonisation and Corporate Social Responsibility
ANS: D
Combining sustainability and financial reporting called

a.
Valid reporting
b.
Financial sustainability reporting
c.
Motivational reporting
d.
Integrated reporting
ANS: D
Whos the author of the article entitled The Benefits of Sustainability and Integrated
Reporting: An Investigation of Accounting Majors Perceptions ?
a.
Pineno, Charles J.
b.
Dima Jamali
c.
Raida Chakroun
d.
Merianne L. James
ANS : D
Adressed the scope and level of sustainability reporting focusing on issues relating to three
aspects, except....
a.
Environment and safety
b.
Employees and community
c.
Corporate governance
d.
Stockholder
ANS : D
In 1987, the World Commission on Environment and Development, formally defined

sustainability development as
a.
Development that meets the needs of the present without compromising the ability of
future generations to meet their own need

b.
Development that meets the needs of the future without compromising the ability of
present generations to meet their own need

c.
Development that meets the needs of the exist without compromising the ability of
present generations to meet their own need

d.
Development that meets the needs of the past without compromising the ability of
present generations to meet their own needs
ANS: A
ARTIKEL 9
The concept of how organizations handle non-financial factors related to environmental,

social, and governance issues that potentially impact the organizations future performance,
balancing the budget and value called
a.
Corporate Governance Concept
b.
Capital Market Concept
c.
Managers Concept
d.
Sustainability Concept
ANS: D
Independent institution that describes its mission as the development and dissemination of
globally applicable sustainability reporting guidelines is
a.
International Integrated Reporting Council
b.
Global Reporting Iniciative
c.
Generally Accepted Accounting Principle
d.
Statement on Mangement Accounting
ANS: B
Theres four perspectives in the Balanced Scorecard (BSC), except:

a.
b.
The customer perspective
c.
Learning and growth perspective
d.
External business processes perspective
ANS : D
A Statement on Management Accounting (SMA) - The evolution of accountabilitysustainability reporting for accountants, issued by IMA in...
a.
2010
b.
2008
c.
2009
d.
2007
ANS : B
The advantages of a separate category sustainability dimension in balance scorecard is

a.
b.
c.
d.
ANS: B
ARTIKEL 10
The author of the article The Glass Ceiling of Corporate Social Responsibility is
a.
Raida Chacroun
b.
Andre Nijhof
c.
Pineno Charles
d.
Marinne L. James
ANS: B
In the stage models in relation to the business case approach to CSR, Opposition and
ignorance is on
a.
Fourth wave
b.
Third wave
c.
Second wave
d.
First wave
e.
ANS: D
In theory there are different lines to show the business case behind CSR initiatives.
Created, except...
a.
positive effects on company image and reputation
b.
revenue increases from higher sales and market share
c.
CSR-related risk reduction or management
d.
Revenue savings
ANS : D
When is The term corporate social responsibility became familiar?

a.
At the end of the 1990s
b.
At the beginning of the 1990s
c.
In 1995
d.
At the end of 2000s
ANS : A
Why is at the first sight, a business case approach to CSR seems an oxymoron to financial
planner?
a.
Because the concept of CSR never meet the needs of the company
b.
The financial planner never studied about CSR
c.
Because the CSR concept will never be adopted by the company
d.
Solving environmental problems and dealing with societal problems will involve costs
for a business. This will put a business at a disadvantage compared to competitors, so it is

hard to grasp how CSR can help increase corporate profits
ANS: D
ARTIKEL 11
Accountability can be classify as below, except....

a.
Organisational accountability
b.
Political accountability
c.
Legal accountability
d.
Social accountability
ANS : D
.... of the organizations account has not submitted their accounts to Public Accounts
Committee for examination
a.
80%
b.
60%
c.
90%
d.
75%
ANS : D
Public accountability in Nigeria has not significantly improved since...

a.
2002
b.
2000
c.
2003
d.
2001
ANS : D

a.
Organizational Accountability
b.
Politics; Accountability
c.
Legal Accountability
d.
Unprofessional Accountability
ANS: D

a.
The law enforcement can sanction the offending party or remedy the contravening
behaviour
b.
The accounting standard board can make company complies with their standard
c.
The external auditor can sanction the offending party or remedy the contravening
behaviour
d.
The public or the institution responsible for accountability can sanction the offending
party or remedy the contravening behavior
ANS: D
Nama : Ulfa Rahmawati

NIM
: F1314086
Kelas : A
Mata Kuliah : Seminar Akuntansi
8th Article: The Benefit of Sustainability and Integrated Reporting: An Investigation of

Accounting Majors Perception
1.
The majority of companies that currently issue sustainability reports follow the
guidelines provided by...

A.
The International Integrated Reporting Council (IIRC)
B.
The International Accounting Standard Board (IASB)
C.
The Financial Accounting Standard Board (FASB)
D.
The Global Reporting Initiative (GRI)
ANSWER: D
2.
The benefits of sustainability and integrated reporting : an investugation of accounting
majors perceptian was researched by..

A. Marry James
B. Cassey and Gerry
C. Bakker, P
D. Marianne L. James
ANSWER: D
3.
Sustainability and especially integrated reporting can be very useful to external
stakeholders such as investors and customers, but it can also be extremely beneficial to
internal users by...
A.
Enhancing the companys ability to effectively and efficiently achieve long-run goals
B.
Enhancing the companys ability to effectively and efficiently achieve short-term
goals
C.
Enhancing the companys ability to effectively and efficiently achieve preferred net
income
D.
Enhancing the companys ability to effectively and efficiently achieve expected
market share
ANSWER: D
4.
The benefits of sustainability and integrated reporting : an investugation of accounting
majors perceptian was publicated at:

A. 2014
B. 2013
C. 2012
D. 2010
ANSWER: A
5. In the long-run, collecting and analyzing information necessary for IR may lead to?
A. Increased operational effectiveness and efficiency and long-term achievement of a
B.
Decreased operational effectiveness and efficiency and long-term achievement of a

C.
Disaster.
D. No where.
ANSWER: D
9th Article: Sustainability Reporting By Organizations: An Integrated Approach Or A

Separate Category Within The Balanced Scorecard Based On Key Drivers Through A
Mapping Strategy?
6.
The disadvantages of a separate sustainability dimension in balance scorecard is,
except...
A.
Lack of possible integration of metrics
B.
C.
Possible weighting of the sustainability metrics with the overall metrics of the
organization
D.
Lack of conflict over boundaries
ANSWER: D
7.
ONeil and Bensimon (1999) indicated the following favorable results from the

A.
Easier approach for the university to accomplish its strategic goals.
B.
A systematic and consistent way for the provosts office to evaluate performance

C.
The scorecard established common measures across academic units that have shared
characteristics.
D.
The simplicity of the scorecard makes it easier for academic units to show how
ANSWER: D
8. The following concepts are an integral part of the paper Sustainability Reporting By
Organizations: An Integrated Approach Or A Separate Category Within The Balanced
Scorecard Based On Key Drivers Through A Mapping Strategy, except?
A. Strategy Map - describes how an organization matches its own capabilities with the
opportunities in the marketplace to accomplish its overall objectives.
B.
The preamble to the 2003 AACSB standards for business accreditation challenges
schools to engage in continuous improvement of the quality of the content, delivery, and
administration of management education.
C.
Continuous improvement - the process and company philosophy that create a never-
ending search for higher levels of performance within many organizations.

D. Management by Objective
ANSWER: D
9.
How many firms was observed by Raida Chakroun that represents all the companies
listed on (SEST) of the non-financial sector?

A. 50 firms
B. 40 firms
C. 30 firms
D. 78 firms
ANSWER: A
10.
The advantages of a separate category sustainability dimension in balance scorecard
is...
A.
B.
C.
D.
ANSWER: B
10th Article: The Glass Ceiling of Corporate Social Responsibility: Consequences of A

11. The aims of the article was writed by Andre HJ Nijhof is:
A. To clarify that corporate social responsibility (CSR) has come a long way by the
prevailing business case approach, but increasingly hits a glass ceiling.
B. To clarify that corporate social responsibility (CSR) has come a long way by the prevailing
business case approach, but increasingly hits a glass ceiling.
C. To analys of existing literature on strategies for CSR
D. Bertrand, Mehta, and Mullainathan (2002)
ANSWER: C
12.
What is the term of glass ceiling referring about in the business case approach
towards CSR?
A.
The the inherent limitations when company use the assumption that any CSR effort
should be legitimized by instrumental arguments towards increasing corporate profits

B.
The advantages earned by a company when they make any CSR effort
C.
The greenhouse effect because of industrial pollution
D.
The most prestigious level of CSR implementation
ANSWER: A
13.
The term corporate social responsibility became familiar at ...
A . The end of the 1990s

B. The end of the 19910s
C. The end of the 1890s.
D.The end of the 1980s.
ANSWER: A
14.
Why is at the first sight, a business case approach to CSR seems an oxymoron to
financial planner?
A.
Because the concept of CSR never meet the needs of the company
B.
The financial planner never studied about CSR
C.
Because the CSR concept will never be adopted by the company
D.
Solving environmental problems and dealing with societal problems will involve costs
for a business. This will put a business at a disadvantage compared to competitors, so it is

hard to grasp how CSR can help increase corporate profits
ANSWER: D
15.
Windsor (2006) identified the three approaches to CSR, which is...
A.
Based on ethical responsibility theory she identifies first approach based on goodwill.
B.
Based on ethical responsibility theory she identifies first approach based on strong
corporate self-restraint and altruistic duties. Second, economic theory advocates an approach
to CSR based on market wealth creation and perhaps customary business ethics. Third, she
identifies a corporate citizenship approach drawing on political theory and stressing the
responsibilities of companies as citizens of the world.
C.
Based on signaling theory she identifies first approach based on value for money.
D.
Based on ethical responsibility theory she identifies first approach based on strong
corporate self-restraint and altruistic duties. Second, legitimacy theory as an approach to CSR
based on market wealth creation and perhaps customary business ethics. Third, she identifies
a corporate citizenship approach drawing on political theory and stressing the responsibilities
ANSWER: B
11th Article: Evaluation to Financial Accountability In The Public Sector: A Necessary

16.
Broadly speaking, accountability exists when...
A.
There is no relationship between individual or body, and the performance of tasks or
B.
There is an external auditor which audited individual or body and the performance of
tasks or functions by that individual or body, are subject to anothers oversight, direction or
C.
There is an adequate disclosure of financial statement, and the performance of tasks or
D.
There is a relationship where an individual or body, and the performance of tasks or
ANSWER: D
17.
A.
The law enforcement can sanction the offending party or remedy the contravening
behaviour
B.
The accounting standard board can make company complies with their standard
C.
The external auditor can sanction the offending party or remedy the contravening
behaviour
D.
The public or the institution responsible for accountability can sanction the offending
ANSWER: D
18.The concept of accountability involves two stages:

A. Ability and disability
B. Open and close
C. Hide and seek
D. Answerability and enforceability
ANSWER: D
19. What is the methodology of the article Evaluation of Financial Accountability in The
Public Sector: A Necessary Concept for Good Governance used?
A.
A survey of one federal ministry and one parastatal and goverment agencies
B.
A survey of two federal ministry and two parastatal and goverment agencies
C.
A survey of one federal ministry and two parastatal and goverment agencies
D.
A survey of ten federal ministry and ten parastatal and goverment agencies
ANSWER: D

A.
A requirement which subjects public officers to detailed scrutiny by the legislature
over objectives, use of resources and manner of performance

B.
A process whereby one renders an account of his activities to someone who has the
power to ask for it and also evaluate and reward ones performance
C.
The duty to truthfully and transparently do ones duty the obligation to allow assess to
information by which the quality of such services can be evaluated and being responsible and
answerable to someone for some action
D.
An requirement for creating good corporate governance in the future
ANSWER: A
ARTICLE 8
1. The benefits of sustainability and integrated reporting : an investugation of

accounting majors perceptian was researched by..
a. Marry James
b. Cassey and Gerry
c. Bakker, P
d. Marianne L. James
ANSWER : D
2. When was the fourth generation of the guidelines recently completed when
the GRI guidelines continue to evolve?
a. 2010
b. 2011
c. 2012
d. 2013
ANSWER : D
3. Sustainability and integrated reporting can be very useful to external

stakeholders such as investors and customers, but it can also be extremely
beneficial to internal users by enhancing the companys ability to effectively
and efficiently achieve
a. Short-term goals
b. Long-run goals
c. Preferred net income
d. Expected market share.
ANSWER : B
4. The focusses of the benefits of sustainability and integrated reporting : an

investugation of accounting majors perceptian is ...
a. The perceived benefits to shareholders
b. The perceived benefits to multiple stakeholders
c. The perceived benefits to each stakeholder
d. All answers above are correct
ANSWER : B
5. In 1987, the World Commission on Environment and Development, formally

defined sustainability development as a...
a. Development that meets the needs of the present without
compromising the ability of future generations to meet their own needs
b. Development that meets the needs of the future without compromising
the ability of present generations to meet their own needs
c. An additional dimension for balance score card
d. The need to preserve natural resources for future generations
ANSWER : A
ARTICLE 9
1. The disadvantages of a separate sustainability dimension in balance

scorecard is, except...
c. Possible weighting of the sustainability metrics with the overall metrics
of the organization
d. Lack of conflict over boundaries.
ANSWER : D
2. Sustainability reporting by organizations : an itegrated approach or a

through a mapping strategy was researched by
a. Marry J and Marianne L. James
b. Marry J and Pineno, Charles J
c. Bakker P and Pineno, Charles J
d. Pineno, Charles J
ANSWER : D
3. A statement on management accounting (SMA) was issued by IMA in ...

a. 2007
b. 2008
c. 2009
d. 2010
ANSWER : B
4. How many firms was observed by Raida Chakroun that represents all the
companies listed on (SEST) of the non-financial sector?
a. 10 firms
b. 20 firms
c. 21 firms
d. 24 firms
ANSWER : D
5. The advantages of a separate category sustainability dimension in balance

scorecard is...
a. Attention to boundaries and overlap
b. Loss of power or independence by social managers
c. Required review of all metrics within the balanced scorecard
d. Lack of a synergistic approach to the management of the organization
ANSWER : B
ARTICLE 10
1. What is the term of glass ceiling referring about in the business case
a. The the inherent limitations when company use the assumption that
any CSR effort should be legitimized by instrumental arguments
towards increasing corporate profits
b. The advantages earned by a company when they make any CSR
effort
c. The greenhouse effect because of industrial pollution
d. The most prestigious level of CSR implementation
ANSWER : A
2. The article The Glass Ceiling of Corporate Social Responsibility:
Consequences of A Business Case Approach Towards CSR responsibility is
written by
a. Frank, B
b. Eugene Adam
c. Elizabeth Nicole
d. Andre HJ Nijhof
ANSWER : D
3. The findings of the article The Glass Ceiling of Corporate Social

Responsibility: Consequences of A Business Case Approach Towards
CSRis ...
a. They should maintain their appreciation of economic constraints

and at the same time combine this with a sincere recognition of
moral values
b. CSR has evolved into a marketable asset of companies, in which
profit-oriented managers and entrepreneurs are willing to invest.
c. A termn that refers broadly to the rules, processes, or laws by which
businesses are opearted, regulated, and controlled
d. The mechanisms, processes and relations by which corporations are
controlled and directed
ANSWER : B
4. In theory there are different lines to show the business case behind CSR
initiatives. For example, Weber (2008) points at five key areas where these
positive relations can be created, except...
d. Expense efficiency and tax savings
ANSWER : D
5. When was the term corporate social responsibility became familiar?

a. The end of the 1990s
b. The end of the 1980s
c. The end of the 1970s.
d. The end of the 1960s.
ANSWER : A
ARTICLE 11

Accountability in The Public Sector: A Necessary Concept for Good
Governance?
e. Lebanon
f. Syria
g. Germany
h. Nigeria
ANSWER : D
2. According to the paper by Dima Jamali, the fundamental problem in the

field of business and society was ...
a. The lack of consensus about the meaning of these terms from an
operational or managerial viewpoint
b. The defenition of corporate social performance was clear
c. The different conceptualizations of corporate social responsibility
d. The different conceptualizations of corporate social responsiveness
ANSWER : A
3. There are four clasification of Public accountability, except

a. Legal Accountability
b. Profesional Accountability
c. Political accountability
d. Legal Responsibility
ANSWER : D

a. A requirement which subjects public officers to detailed scrutiny by
the legislature over objectives, use of resources and manner of
performance
b. A process whereby one renders an account of his activities to
someone who has the power to ask for it and also evaluate and
reward ones performance
c. The duty to truthfully and transparently do ones duty the obligation
to allow assess to information by which the quality of such services
can be evaluated and being responsible and answerable to
someone for some action
d. An requirement for creating good corporate governance in the
future
ANSWER : A
5. Auditors of public sector should issue report at the end of their audit and
include in such reports their findings on...
a. Significant irregularities whether perceived or potential on
inconsistency of application of regulations or on fraud and corrupt
practices.
b. Application
of economy, efficiency, and effectiveness
in the
utilization of public/ entitys resources in the execution of its
activities.
c. The extent to which the organization is achieving its mandate
as set by government or as contained in their enabling /legal
instruments.
d. Non Compliance with the stakeholders wish.
ANSWER : D
Artikel 8
29.
I.
J.
K.
L.
What is not the focus of study on environmental performance indicators?

Water usage, CO2 emissions, Energy Efficiency
Recycling, Waste management
Investments in renewable energy
Transportation manager
ANS : D
30.
A trend toward integrating sustainability reporting with financial results is
emerging and is supported by:

A. Global Reporting Initiative (GRI)
B. COSO
C. SEC
D. International Integrated Reporting Councils (IIRC)
ANS : D
31.
]The usefulness of sustainability reporting depends on the scope,
detail dan accuracy/reliability of the information provided.

ANS : TRUE
32.
Which research method is used in the article The Benefit Of Sustainability
And Integrated Reporting: An Investigation Of Accounting Major Perceptions?

E. Questionnaire
F. Interview
G. Observe
H. Lyterature Study
ANS: A
33.
The Global Reporting Initiative (GRI) has evolved to address the
challenges, such as: (except..)

A. provide a global standard for sustainability reporting
B. different mandatory reporting commitments including annual reporting
C. managing voluntary reporting commitments including annual reporting
D. provide a global framework for sustainability reporting
ANS : A
Artikel 9
34.
The four perspectives of balanced scorecard :
I. The investors perspective.
J. The financial perspective.
K. Internal business processes perspective.
L. Learning and growth perspective.
ANS : A
35.
A Statement on Management Accounting (SMA) - The evolution of
accountability-sustainability reporting for accountants, issued by:

E. SEC
F. IIRC
G. IMA
H. Global Reporting Initiative (GRI)
ANS : C
36.
The GRIs current reporting guidelines (G3) :
A. Voluntary disclosure, sector supplements, national annexes
B. Standard disclosure, sector public, national annexes
C. Standard disclosure, sector supplements, national reporting
D. Standard disclosure, sector supplements, national annexes
ANS : D
37.
Sample inthe article Sustainability Reporting by Organizations : An
Integrated Approach or Separated Category within the Balance Scorecard
Based on Key Drivers Through a Mapping Strategy is, except ...
J. Princeton Univercity
K. University Of North Carolina
L. University Of Maryland
M. National Univercity
ANS : D
38. Three examples of the myriad CSR performance motivators:
A. Working with stakeholders
B. Cultivating green consumers
C. Banking of the bottom line
D. Auditor opinion
ANS : D
Artikel 10
39. What is the term of glass ceiling referring about inthe business case
I. The the inherent limitations when company use the assumption that any
CSR effort should be legitimized by instrumental arguments towards
increasing corporate profits
J. The advantages earned by a company when they make any CSR effort
K. The greenhouse effect because of industrial pollution
L. The most prestigious level of CSR implementation
ANS :A
40. The indirect effects creating the glass ceiling :
I. A business case approach to CSR results in opportunism: business cherrypicking the social issues agenda
J. All statement are correct
K. A business case approach to CSR leaves the institutional blockades intact
L. A business case approach to CSR drives out intrinsic motivation for CSR
ANS : B
41. Transformation is third wave in stage model for CSR, this step is:
E. Focus on reducing risk of failing to meet minimum standards
F. Focus on the role of the corporation in society
G. Focus on avoiding costs and increasing productivity
H. Seeks innovation to improve stakeholder loyalty
ANS : B
42. This first argument for the glass ceiling of CSR is based on :
I. The resource agency theory of the firm
J. The resource signaling theory of the firm
K. The resource legitimacy theory of the firm
L. The resource dependency theory of the firm
ANS : D

I. Sustainability and its Integration into Corporate Governance, Focusing on
J.

benefits of sustainability andintegrated reporting: an investigation

K. The glass ceiling of corporatesocial responsibility, Consequences of a
business case approachtowards CSR
L. Sustainability reporting by organizations: an integrated approach or a
through a mapping strategy
ANS : C
Artikel 11
expectation
ANS : D
45.Accountability can be classify as follows, except ...
m. Organisational Accountability
n. Politica; Accountability
o. Legal Accountability
p. Unprofesional Accountability
ANS : D
46.Public accountability can be classify as follows :

B. Political Accountability
C. Professional Accountability
D. Ethic Accountability
ANS : D
I. Solving environmental problems and dealing with societal problems
J. Put a business at a disadvantage compared to competitors
K. CSR brings indirect benefits to business
L. A choice between profits and ethics
ANS : A
expectation
ANS : D
DAFTAR PERTANYAAN UAS SEMINAR AKUNTANSI
Jurnal Delapan
6. What the conclusion according to journal 8?
E. Overall accounting majors tend to support both sustainability and integrated

reporting
F. Overall accounting majors tend not support both sustainability and integrated
reporting
G. Sustainability and especially integrated reporting can be very useful to external
stakeholders
H. All the answer is true
7. Marianne L. Jamess research is about:
E. The glass ceiling of corporate social responsibility
F. Sustainability reporting by organizations: an integrated approach or a separate
strategy?
G. Benefits of sustainability and integrated reporting: an investigation of
accounting majors' perceptions
H. Sustainability and its Integration into Corporate Governance, Focusing on Corporate
8. Who is Peter Bakker?
I. Auditor
J. President of World Bank

K. Stakeholder
L. President of the World Business Council for Sustainable Development
9. Sustainability and especially integrated reporting can be very useful to external
stakeholders such as investors and customers, but it can also be extremely beneficial to
internal users by...
E. enhancing the companys ability to effectively and efficiently achieve expected
market share
F. enhancing the companys ability to effectively and efficiently achieve short-term
goals.
G. enhancing the companys ability to effectively and efficiently achieve preferred net
income.
H. enhancing the companys ability to effectively and efficiently achieve long-run
goals.
10. Which research method is used in the article The Benefit Of Sustainability And
I. Literature Review
J. Interview
K. Observe
L. Questionnaire
Jurnal Sembilan
6. Princeton University issued an updated sustainability report in 2009. The report used
e. To report on progress toward sustainability goals
f. To illustrate the comprehensive nature of the Princeton University approach
(Princeton,2009)
g. To describe the evolving nature of the goals.
h. To report on progress toward environment goals
7. The conclusion of journal 9 is?
I. the integration of sustainability into corporate governance will take a lot of effort
J. The integration procedure of the sustainability perspective metrics as a fifth
category within the balanced scorecard offers a possibility for organizations
including universities to translate sustainability visions and strategies into action

plans with the resulting reports providing a basic for assessment and further
directed action
K. The recent ascendancy of stakeholder theory is grounded in the belief that firm
stakeholder relationships are the essential assets that managers must manage
L. All the answers is true
I. Lack of possible integration of metrics
J. Lack of avoidance of duplication of effort
K. Possible weighting of the sustainability metrics with the overall metrics of the
organization
L. Lack of conflict over boundaries
E. Easier approach for the university to accomplish its strategic goals.
F. A systematic and consistent way for the provosts office to evaluate performance
G. The scorecard established common measures across academic units that have shared
characteristics.
H. The simplicity of the scorecard makes it easier for academic units to show how
10. Sample in the article Sustainability Reporting by Organizations : An Integrated
Approach or Separated Category within the Balance Scorecard Based on Key Drivers
Through a Mapping Strategy is, except ...
N. Princeton Univercity
O. University Of Maryland
P. University Of North Carolina
Q. University Of Cambridge
Jurnal Sepuluh
6. What is the purpose of journal 10?
i. This paper aims to clarify that corporate social responsibility (CSR) has come a
long way by the prevailing business case approach, but increasingly hits a glass
ceiling. The glass ceiling metaphor refers to the inherent limitations created by a
business case approach towards CSR
j. For all three countries, the IFRS profit was greater than that reported under previous
national GAAP
k. This paper discusses corporate governance and its necessary change with regard to
trends in society, especially in view of the concept of sustainability
l. All the answers is true
7. What is the term of glass ceiling referring about inthe business case approach towards
CSR?
M. The advantages earned by a company when they make any CSR effort
N. The greenhouse effect because of industrial pollution
O. The the inherent limitations when company use the assumption that any CSR
effort should be legitimized by instrumental arguments towards increasing
corporate profits
P. The most prestigious level of CSR implementation
8. In theory there are different lines to show the business case behind CSR initiatives. For
example Weber (2008) points at five key areas where these positive relations can
becreated, except:
M. Positive effects on company image and reputation
N. Positive effects on employee motivation, retention and recruitment
O. Revenue decreases from lower sales and market share
P. CSR-related risk reduction or management
I. Sustainability and its Integration into Corporate Governance, Focusing on Corporate
J. benefits of sustainability andintegrated reporting: an investigation ofaccounting
majors' perceptions
K. The glass ceiling of corporatesocial responsibility, Consequences of a business
case approachtowards CSR
L. Sustainability reporting by organizations: an integrated approach or a separate
strategy
10. Below are indirect effects creating thisglass ceiling in the article The Glass Ceiling of
Corporate Social Responsibility, except ...
e. a business case approach to CSR results in opportunism: business cherrypicking the
f. a business case approach to CSR leaves the institutional blockades intact
g. a business case approach to CSR drives out intrinsic motivation for CSR
h. a business case approach to CSR increases profit
Jurnal Sebelas
q. there is an external auditor which audited individual or body and the performance of
tasks or functions by that individual or body, are subject to anothers oversight,
r. there is an adequate disclosure of financial statement, and the performance of tasks or
functions by that individual or body, also an integrated reporting with sustainability
report
s. there is no relationship between individual or body, and the performance of tasks or
t. there is a relationship where an individual or body, and the performance of tasks
direction or request that they provide information or justification for their
actions
7. According to the journal, what is the conclusion?
i. Sustainability and especially integrated reporting can be very useful to external
stakeholders
j. The recent ascendancy of stakeholder theory is grounded in the belief that firm
stakeholder relationships are the essential assets that managers must manage
k. The scorecard established common measures across academic units that have shared
characteristics
l. Public accountability in Nigeria has not significantly improved since 2001
B. Politica; Accountability
C. Legal Accountability
D. Unprofesional Accountability
9. Sylvester feyi akinbulis research find that, except?
E. incidence of fraud which was appropriately dealt with was reported in about 45% of
F. 75% of the organizations account has not submitted their accounts to public accounts
G. 80% of the organization studied did not prepare and publish budget performance
H. serve as a vital link between the auditor general and the national assembly
I. the external auditor can sanction the offending party or remedy the contravening
behaviour
J. the accounting standard board can make company complies with their standard
K. the law enforcement can sanction the offending party or remedy the contravening
behaviour
L. the public or the institution responsible for accountability can sanction the
ARTIKEL 8 :
1. The paper The benefits of sustainability and integrated reporting: an investigation of accounting
majors perceptions is researched by:
a. Andre H.J. Nijhof
b. Pineno, Charles J
c. Robert S. Kaplan
d. Marianne L. James
ANS : d. Marianne L. James
2. The majority of companies that currently issue sustainability reports follows the guidelines
provided by :
a. SCR
b. IIRC
c. PSG
d. CSR
ANS : d. GRI
3. The scope and level of sustainability reporting focusing on issues relating to: except
d. Economic
ANS : d. Economic
4. Some companies already issue integrated report, Except:
a. Nordisk
b. Sony
c. Hyundai Engineering
d. Samsung
ANS : d. Samsung
5. Integrated Reporting is supported by:
a. CFP
b. GRI
c. CSR
d. IIRC
ANS : d. IIRC
ARTIKEL 9 :
1. The paper Sustainability reporting by organizations : an integrated approach or a separate

category within the balance scorecard based on key drivers through a mapping strategy? is
researched by:
a. Marianne L. James
b. Andre H.J. Nijhof
c. Ronald J.M. Jeurissen
d. Pineno, Charles J
ANS : d. Pineno, Charles J
2. The concept of the Balance Scorecard (BSC) was first introduced by :
a. Ronald J.M. Jeurissen
b. Pineno, Charles J
c. Andre H.J. Nijhof
ANS : d. Robert S. Kaplan and David P. Norton
3. BSC is a comprehensive set of measures with four perspective, except:
a. Financial perspective
b. Customer perspective
c. Internal business processes perspective
d. Sustainability perspective
ANS : d. Sustainability perspective
4. The advantages of a separate category include:
a. Lack of identification of saved resources that affect a balanced budget
b. Lack of possible integration of metrics
c. Lack of avoidance of duplication of effort
d. Duplication of effort avoided
ANS : d. Duplication of effort avoided
5. The disadvantages of a separate category include:
b. Duplication of effort avoided
c. Emphasis or focus on the sustainability goals
d. Lack of possible integration of metrics
ANS : d. Lack of possible integration of metrics
ARTIKEL 10 :
1. The paper The glass ceiling of corporate social responsibility is researched by:
a. Andre H.J. Nijhof
b. Ronald J.M. Jeurissen
c. Marianne L. James
d. Robert S. Kaplan
ANS : d. Andre H.J. Nijhof
2. The purpose of paper The glass ceiling of corporate social responsibility is:
a. To evaluate the effectiveness of confidence placed on public officers in the management
and their stewardships accounting to the citizens.
b. To clarify that CSR has come a long way by the prevailing business case approach, but
increasingly hits a glass ceiling
c. To analyse the true meaning of the concepts of business ethics, CSR and corporate
governance and assess the present status of implementation of these ideas in our country
in the context of the ever quickening process of development after the libelarisation and
globalization of our economy.
d. Investigate the relations among voluntary disclosure, earnings quality, and cost capital
ANS : b. To clarify that CSR has come a long way by the prevailing business case
approach, but increasingly hits a glass ceiling
3. Weber (2008) points at five key areas of CSR positive relation can be created :
a. Cost saving
b. Positive effects on company image and reputation and recruitment
d. A, B and C
ANS : d. A, B and C
4. In article The glass ceiling of corporate social responsibility Andre H.J. Nijhof argued that:
a. The companies hit a glass ceiling when they use the assumption that any CSR effort
should be legitimized by instrumental arguments towards increasing corporate profits.
b. the relations among voluntary disclosure, earnings quality, and cost capital
c. the true meaning of the concepts of business ethics, CSR and corporate governance and
assess the present status of implementation of these ideas in our country in the context of
the ever quickening process of development after the libelarisation and globalization of
our economy.
d. the effectiveness of confidence placed on public officers in the management and their
stewardships accounting to the citizens.
ANS : a. The companies hit a glass ceiling when they use the assumption that any CSR
effort should be legitimized by instrumental arguments towards increasing corporate
profits.
5. Three approaches to perspective on CSR by Windsor (2006), except:

a. Ethical approach
b. Economic approach
c. Corporate citizans approach
d. Financial approach
ANS: d. Financial approach
ARTIKEL 11 :
1. The paper Evaluation of financial accountability in the public sector: a necessary concept for
good governance is researched by:
a. Marianne L. James
b. Andre H.J. Nijhof
c. Ronald J.M. Jeurissen
d. Sylvester Feyi Akinbuli
ANS : d. Sylvester Feyi Akinbuli
2. The purpose of the paper Evaluation of financial accountability in the public sector: a
necessary concept for good governance is:
a. To clarify that CSR has come a long way by the prevailing business case approach, but
b. To evaluate the effectiveness of confidence place on public officers in the management
and their stewardship accounting to the citizens.
c. To evaluate the effectiveness of confidence placed on public officers in the management
and their stewardships accounting to the citizens.
d. To analyse the true meaning of the concepts of business ethics, CSR and corporate
governance and assess the present status of implementation of these ideas in our country
in the context of the ever quickening process of development after the libelarisation and
globalization of our economy.
ANS : b. To evaluate the effectiveness of confidence place on public officers in the
management and their stewardship accounting to the citizens.
3. Accountability can be classify as follows, except:
a. Organizational accountability
b. Political accountability
c. Legal accountability and professional accountability
d. Social accountability
ANS : d. Social accountability
4. Public accounts comitte (PAC) is a comitte of the national assembly responsible for public
accounts. It was established primarily to carry out three basic roles viz, except:
a. To provide a forum in which the accounting officers are called upon to explain in public,
matters on which their departments had been querried by the auditor general
b. To inform the national assembly and the general public of defects in the financial
administration and the explanation of the accounting officers when confronted with them
c. To serve as a vital link between the auditor general and the national assembly
d. To clarify that CSR has come a long way by the prevailing business case approach, but
ANS : d. To clarify that CSR has come a long way by the prevailing business case
approach, but increasingly hits a glass ceiling
5. The impact of Public accounts comitte (PAC) in the practice of public accountability in
Nigeria is enormous, succinctly, the effect of PAC on public accountability including the
following, except:
a. It facilities political and economic stability
b. It encourages a sense of responsibility, answerability and accountability by inculcating
some sense of responsibility and accountability into public servants as failure to do so
will attract strict reprisals from government
c. It enchances public trust in the actions and decisions of the government- where there is a
sense of responsibility, transparency and accountability on the part of the public servants,
public trust in the actions and decisions of the government will bw enchanced.
d. To serve as a vital link between the auditor general and the national assembly
ANS : d. To serve as a vital link between the auditor general and the national assembly
Jurnal Delapan
1.
What is the topic of the eighth journal?
a.
The benefit of susftainability and integrated reporting: an investigation of accounting
majors perceptions
b.
Voluntary Disclosure, Earnings Quality, and Cost of Capital
c.
Sustainability and its Integration into Corporate Governance Focusing on Corporate
d.
A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into
Theory and Practice
ANS: A
2.
Which research method is used in the article The Benefit Of Sustainability And
a.
Questionnaire
b.
Interview
c.
Observe
d.
Lyterature Study
ANS A
3.
The GRI guidelines continue to evolve; the fourth generation of the guidelines was
a.
2010
b.
2009
c.
2014
d.
2013
ANS D
4.
What is the hypothesis H1 stated in the eight journal?
a.
Accounting majors are more likely to support mandatory sustainability reporting for
public companies than for private companies.
b.
Accounting majors perceive reporting of sustainability-related information for current
and comparative years as equally important.
c.
Accounting majors are more likely to perceive that in the long-run voluntary
sustainability

d.
A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into
Theory and Practice
ANS C
5.
A trend toward integrating sustainability reporting with financial results is emerging
and is supported by:
a.
SEC
b.
COSO
c.
International Integrated Reporting Councils (IIRC)
d.
ANS C
Jurnal Sembilan
1.
though the following four components are typical for a Balanced Scorecard, except?
a.
The financial perspective. Measures in this perspective should answer the question,
How should we appear to our customers?
b.
Innovation and Learning Perspective (Can we continue to improve and create value?).
This component focuses on the infrastructure that the entity must build and sustain in order to
ensure and enhance its ability to satisfy customers expectations.
c.
Customer Perspective (How do our customers see us?). This component tracks how
well the organization is meeting the expectations of its customers.
d.
Continuous improvement- the process and company philosophy that create a neverending search for higher levels of performance within many organizations.
ANS D
2.
The following concepts are an integral part of the paper, except?
a.
Balanced Scorecard- a tool that translates an organizations mission into a
comprehensive set of performance measures that provides the framework for implementing its
strategy.
b.
Continuous improvement- the process and company philosophy that create a neverending search for higher levels of performance within many organizations.
c.
Internal Business Perspective (At what must we excel?). It focuses on the internal
processes that the entity must perform well if it is to meet customers expectations.
d.
The preamble to the 2003 AACSB standards for business accreditation challenges
schools to engage in continuous improvement of the quality of the content, delivery, and
administration of management education.
ANS C
3.
ONeil and Bensimon (1999) indicated the following favorable results from the
academic scorecard implementation, except
a.
Easier approach for the university to accomplish its strategic goals.
b.
A systematic and consistent way for the provosts office to evaluate performance
c.
The scorecard established common measures across academic units that have shared
characteristics.
d.
Strategy Map- describes how an organization matches its own capabilities with the
opportunities in the marketplace to accomplish its overall objectives.
ANS D
4.
Princeton University issued an updated sustainability report in 2009. The report used
a.
To report on progress toward sustainability goals
b.
To report on progress toward environment goals
c.
To describe the evolving nature of the goals.
d.
To illustrate the comprehensive nature of the Princeton University approach
(Princeton,2009)
ANS B
5.
A Statement on Management Accounting (SMA) - The evolution of accountabilitysustainability reporting for accountants, issued by:
a.
IMA
b.
IIRC
c.
SEC
d.
ANS A
Jurnal sepuluh
1.
In theory there are different lines to show the business case behind CSR initiatives.
created, except..
a.
positive effects on company image and reputation;
b.
positive effects on employee motivation, retention and recruitment;
c.
cost savings
d.
Conceptualising CSR
ANS D
2.
Andre H.J. Nijhofs research is about:
a.
Sustainability and its Integration into Corporate Governance, Focusing on Corporate
b.
benefits of sustainability andintegrated reporting: an investigation ofaccounting
majors' perceptions
c.
The glass ceiling of corporatesocial responsibility, Consequences of a business case
approachtowards CSR
d.
Sustainability reporting by organizations: an integrated approach or a separate
category within the balanced scorecard based on key drivers through a mapping strategy
ANS C
3.
Transformation is third wave in stage model for CSR, this step is:
a.
Focus on reducing risk of failing to meet minimum standards
b.
Focus on avoiding costs and increasing productivity
c.
Focus on the role of the corporation in society
d.
Seeks innovation to improve stakeholder loyalty
ANS C
4.
Below are indirect effects creating thisglass ceiling in the article The Glass Ceiling
of Corporate Social Responsibility, except ...
a.
business case approach to CSR results in opportunism: business cherrypicking the
b.
business case approach to CSR leaves the institutional blockades intact
c.
business case approach to CSR increases profit
d.
business case approach to CSR drives out intrinsic motivation for CSR
ANS C
5.
What is the topic of the tenth journal?
a.
The glass ceiling of corporate social responsibility Consequences of a business case
approach towards CSR
b.
Sosial Responsibility of Business, Business Ethics and Corporate Governance-Need
for a Unived Approach
c.
Confrontation between Supply and Demand for Voluntary Information in the Annual
Reports in an Emerging Country-The Tunisian Case
d.
Voluntary Disclosure, Earnings Quality, and Cost of Capital
ANS D
Jurnal Sebelas
1.
a.
Organisational Accountability
b.
Politica; Accountability
c.
Legal Accountability
d.
Unprofesional Accountability
ANS D
2.
Broadly speaking, accountability exists when...
a.
there is no relationship between individual or body, and the performance of tasks or
b.
there is a relationship where an individual or body, and the performance of tasks or
c.
there is an external auditor which audited individual or body and the performance of
tasks or functions by that individual or body, are subject to anothers oversight, direction or
d.
there is an adequate disclosure of financial statement, and the performance of tasks or
ANS B
3.
The second stage of accountability isenforceability. It refers to...
a.
the law enforcement can sanction the offending party or remedy the contravening
behaviour
b.
the public or the institution responsible for accountability can sanction the offending
c.
the accounting standard board can make company complies with their standard
d.
the external auditor can sanction the offending party or remedy the contravening
behavior
ANS B
4.
Sylvester feyi akinbulis research find that, EXCEPT:
a.
80% of the organization studied did not prepare and publish budget performance
becomes difficult
b.
serve as a vital link between the auditor general and the national assembly
c.
incidence of fraud which was appropriately dealt with was reported in about 45% of
d.
75% of the organizations account has not submitted their accounts to public accounts
ANS B
5.
The main objectives of this paper include, except
a.
Examine the duty of trust placed in the public officers
b.
Examine the legal framework ofr performance, policies and monitoring
c.
Review the extent of the application of this policies vis--vis the public expectation
d.
Government effort to ensure effective public accountability.
ANS D

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Nama : Adhi Pramudita

Who is Peter Bakker?

President of World Bank

President of the World Business Council for Sustainable Development

Working with stakeholders

To report on progress toward sustainability goals

The disadvantages of a separate sustainability dimension in balance scorecard is, except...

Lack of possible integration of metrics

in society, especially in view of the concept of sustainability

Andre H.J. Nijhofs research is about:

Sustainability and its Integration into Corporate Governance, Focusing on Corporate

Performance Management and Reporting

5. The second stage of accountability is enforceability. It refers to?

------- JURNAL 8 -----------1. Sustainability reporting is necessary and expected by?

------- JURNAL 9 -----------6. BSC applications focus on?

c. Use a social values led or a stewardship approach the CSR policy

------- JURNAL 11 -----------16. Accountability can be classify as follows, except ...

19. Sylvester feyi akinbulis research find that, EXCEPT:

Nama : Arlini Permatasari Putri

Question And Answer Seminar Akuntansi

Why sustainability report become important for a company?

D. This environment the stock exchange is characterised by a big number of listed

Why sustainability integrated report need the involvement of professional accounting?

spans the existing balanced scorecard perspectives

start with the overall strategy based on the mission statement.

c. This will put a business at a disadvantage compared to competitors, so it is hard to

D. To produce an interim financial statement that includes budgetary provision for

6. The sustainability concept is

7. The GRI Framework consists of a central set of sustainability reporting guidelines

8. The intention of sustainability encompasses a broad range of corporate values and

10. The Balanced Scorecard is

Ceria Putri Sukaji (F1314027)

Both stand-alone and integrated sustainability reporting require

In 1987, the World Commission on Environment and Development, formally defined

The advantages of a separate category sustainability dimension in balance scorecard is

The financial perspective

Windsor (2006) identified the three approaches to CSR, which is...

Adebayo (1981) defines accountability as

Accountability can be classify as follows, except ...

The second stage of accountability is enforceability. It refers to...

Broadly speaking, accountability exists when

B. Sustainability reporting by organizations: an integrated approach or a

ofaccounting majors' perceptions

5. Sustainability and especially integrated reporting can be very useful to

6. The GRIs current reporting guidelines (G3) :

accountability-sustainability reporting for accountants, issued by:

D. The most prestigious level of CSR implementation

12.The second stage of accountability isenforceability. It refers to...

Nama : Dina Widiyanti

Seminar Akuntansi Kelas A/Akuntansi Transfer

9. Who is the author of Sustainability Reporting by Organizations : An Integrated

d. Existing literature on strategies for CSR

18. The concept of accountability involves two stages?

C. Accounting majors perceive reporting of sustainability-related information for current and

B. Managing voluntary reporting commitments including financial reporting and to provide a

a glass ceiling of CSR

1. The Global Reporting Initiative (GRI):

environmental and social dimensions of their activities, products

B) Triple bottom line reporting.

At present in Australia, less than one third of TBL reports/sections are

C) International chartered accounting firms have consulting practices that

5. Why, according to stakeholder theory, is it in companies' best interests to pay attention

6. What is the enlightened self-interest model of CSR?

8) What is triple bottom line?