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Opportunity in an uncertain future: reconceptualising accounting education for the post-COVID-19 world

Accounting Education, 2021
Accounting education has previously been slow to adapt to the rapidly changing educational and global environment. The COVID-19 pandemic has provided a catalyst to reimagine and redesign innovative learning and teaching and assessment approaches that ...
Meredith Tharapos
semanticscholar   +1 more source

Progress in natural capital accounting for ecosystems

Science, 2020
Global statistical standards are being developed Reversing the ongoing degradation of the planet's ecosystems requires timely and detailed monitoring of ecosystem change and uses. Yet, the System of National Accounts (SNA), first developed in response to
L. Hein   +12 more
semanticscholar   +1 more source

Accounting and the environment

Accounting, Organizations and Society, 2009
Introducing a discussion of some of the ways in which accounting and other calculative mechanisms are involved in environmental matters, the article focuses on a number of questions that emerge from accounting for carbon emission permits and corporate environmental reporting. Both are areas where there is already a need for more research and where that
openaire   +1 more source

Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting

, 2020
This study investigates the implementation of environmental management accounting in translating environmental management strategy into organizational performance.
A. Gunarathne   +2 more
semanticscholar   +1 more source

The Effect of Religion on Accounting Conservatism

The European Accounting Review, 2020
This paper investigates whether religiosity, a key informal institutional factor, strongly influences a firm’s adoption of accounting conservatism. Using a sample from the U.S.
Lijun Ma   +3 more
semanticscholar   +1 more source

Accountability, Philosophy and the Natural Environment

2021
Using a philosophical and interdisciplinary approach, this book looks at how accountability can provide solutions to our current environmental and global political problems. When a social system has external elements imposed upon it, or presented to it, political problems are likely to emerge.
openaire   +2 more sources

Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators

International Journal of Ethics and Systems, 2019
Purpose Manufacturing and service companies are likely to make a variety of costs possible. Environmental costs are one of those costs. Environmental performance is one of the most important factors in assessing a company’s success.
Mohammad Mahdi Rounaghi
semanticscholar   +1 more source

Accounting for a Lean Environment

SSRN Electronic Journal, 2010
Lean thinking is rapidly becoming the dominant paradigm in manufacturing. Kennedy and Widener (2008) use a case study to develop a lean environment model that illustrates the importance of lean accounting practices. We build on this work using a congruence model of organizational design (Nadler & Tushman, 1992, 1997) to shed more in-depth insights on ...
Frances A. Kennedy   +2 more
openaire   +1 more source

Management Accounting for Advanced Technological Environments

Science, 1989
Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurements of quality, manufacturing lead times, flexibility, and customer responsiveness, as ...
openaire   +2 more sources

Computer auxiliary accounting research of environment accounting software

The 27th Chinese Control and Decision Conference (2015 CCDC), 2015
Computer environment, the accounting software in addition to providing traditional environment of general ledger, subsidiary ledger, journal concealed, can also according to the specific requirements of enterprise accounting and financial management set various auxiliary accounting accounts, in order to meet the requirements of enterprise accounting ...
openaire   +1 more source

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