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Journal of Accounting and Investment, 2019 This research aims to analyse the prospect of implementing Activity-Based Costing (ABC) at governmental organisations in Indonesia. The study aims to answer two research questions: how can we calculate the unit cost of products using the ABC method in a ...
Tri Priyatmo, Rusdi Akbar
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Corporate Social Responsibility and Environmental Management, 2019 Business can play a critical role in the achievement of the Sustainable Development Goals (SDGs). Contextually, business reporting on the SDGs can support organizations in planning, implementing, measuring, and communicating their SDG efforts. This study
Francesco Rosati, L. Faria
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A Conceptual Framework of the Business Model Disclosure [PDF]
International Journal of Management, Accounting and Economics, 2023 The term business model (BM) is one of the topics that has recently been addressed in the area of accounting literature and seeks to explore how to improve the information content of financial statements. The present study is a qualitative research, in
Mojtaba Ghanbarzadeh
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Warta Pengabdian Andalas, 2023 Sanggar Rangkiang Salayo is a women's business group in Solok, West Sumatra. It has been developing a knitting business. The business program focuses on improving product quality, innovation, and systematic business administration.
Verni Juita, Fitriyeni Oktavia
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DOES EFFICIENCY INCREASE THE APPLICATION OF INTEGRATED REPORTING?
Poslovna Izvrsnost, 2020 Continuous stakeholder demands for more detailed and transparent reporting have led to the development of a new reporting framework. That is the so-called International Integrated Reporting Framework according to which companies report on financial ...
Antonija Petrlić, Neda Vitezić
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Business reporting of Sustainable Development Goals: Global trends and implications
Business Strategy and the EnvironmentWith a reported insufficient progress toward achieving the Sustainable Development Goals (SDGs), improving knowledge on the uptake and use of SDGs within the private sector is imperative. To address this need, we examine the SDG reporting characteristics
Chonlawan Thammaraksa +4 more
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, 2020 Purpose – This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in achieving sustainable business models (SBMs). The paper discusses whether
A. D. Vaio +3 more
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Business reporting on biodiversity and enhancement of conservation initiatives
, 2016 This article assesses 101 randomly selected companies for their biodiversity-related reporting of environmental performance indicators to meet the Global Reporting Initiative (GRI) G3.1 guideline requirement.
A. Potdar +4 more
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, 2015 This study examines the adoption of an accounting information systems language known as Extensible Business Reporting Language (XBRL) among public listed companies in Malaysia.
Azleen Ilias, E. Ghani
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Innovating Aircraft Repair Processes: The Role of Digitalization in Sustainability
Advanced Engineering Materials, EarlyView.This research explores how digitalization—by storing detailed non‐destructive testing data in structured DICONDE databases and creating a standard data model of the component—innovates aviation maintenance and repair processes. Coupled with a developed state‐based simulation model, it enables data‐driven, sustainable repair strategies that reduce waste,
Johanna Aigner +3 more
wiley +1 more source