Results 11 to 20 of about 11,843,033 (323)

ENVIRONMENT ACCOUNTING AND ENVIRONMENTAL COSTS

open access: yesINTERNATIONAL REFEREED JOURNAL OF RESEARCH ON ECONOMICS MANAGEMENT, 2016
Hacı Arif TUNCEZ, Bilal ERDEM
openaire   +2 more sources

Private firm accounting: the European reporting environment, data and research perspectives

open access: yesAccounting and Business Research, 2021
This study provides a guide to accounting research on private firms with an emphasis on the European setting. We start by providing an overview of private firm financial reporting regulation in Europe and indicate how this institutional framework can be ...
C. Beuselinck   +3 more
semanticscholar   +1 more source

Analysis of Environment Accounting in the Context of Big Data

open access: yesJournal of Physics: Conference Series, 2020
The production and operation of enterprises create wealth for themselves, but the consumption of resources in the operation of enterprises also brings pressure to the natural environment.
Q. Yao, Yuanyuan Gao
semanticscholar   +1 more source

The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework

open access: yesEnvironment, Development and Sustainability, 2022
A transition towards a circular economy is a challenge. It is vital to know that circularity and sustainability are two different segments. So, circular economy can only be achieved in the long-term perspective.
Assunta Di Vaio   +3 more
semanticscholar   +1 more source

Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research.

open access: yesAccounting forum, 2022
The outbreak of the COVID-19 pandemic has imposed numerous constraints, caused enormous disruptions and has been associated with more than 5.8 million deaths worldwide (at the time of writing).
L. Rinaldi
semanticscholar   +1 more source

Disclosure levels of environmental accounting information and financial performance: The case of Vietnam [PDF]

open access: yesManagement Science Letters, 2019
This research is conducted for assessing the relationship between disclosure levels of environmental accounting information and financial performance. Data were collected from the firms listed in Vietnam from 2013 to 2017, including the firms disclosed ...
La Soa Nguyen, Manh Dung Tran
doaj   +1 more source

Post-Pandemic Effects on the Business Environment and the Accounting Profession

open access: yesCECCAR Business Review, 2023
The world health crisis through which the humanity has passed recently has left deep traces in the manner of reporting to the business environment and in the mentality of the accounting professional. Although currently with significantly reduced power as
Claudia-Florina BOTAR
doaj   +1 more source

How is the implementation of green accounting in public hospital?

open access: yesJournal of Islamic Accounting and Finance Research, 2021
Purpose - The purpose of this study is to find out the implementation of green accounting in Public Hospitals in Malang and to determine the preferences of Public Hospitals in running their business.
Muhammad Hasyim Ashari, Yudhi Anggoro
doaj   +1 more source

The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]

open access: yes, 2017
Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
core   +1 more source

A Measurement Model of Gestures in an Embodied Learning Environment: Accounting for Temporal Dependencies

open access: yesJournal of Learning Analytics, 2017
Interactive learning environments with body-centric technologies lie at the intersection of the design of embodied learning activities and multimodal learning analytics.
Alejandro Andrade   +2 more
semanticscholar   +1 more source

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