Results 11 to 20 of about 287,199 (287)

Understanding Social and Environmental Accounting

open access: greenAsian Journal of Accounting Perspectives, 2008
Literature on social and environmental aspects of accounting can be found since the early 1970s and the increase in the amount of research and interest is paramount.
Norhayah Zulkifli
doaj   +1 more source

Evaluating the influence of environmental accounting practices on the operational efficiency of seafood businesses in Vietnam [PDF]

open access: yesProblems and Perspectives in Management, 2023
This paper deals with factors affecting environmental accounting adoption and its impact on operational performance in Vietnamese seafood enterprises. The data were collected from seafood enterprises in Vietnam.
Duong Thi Thanh Hien   +2 more
doaj   +1 more source

ACCOUNTING FOR ENVIRONMENTAL COSTS

open access: yesУчёт. Анализ. Аудит, 2019
The article dwells on a complex of issues devoted to environmental costs accounting. A number of current issues and provisions in this field is critically evaluated in the article.
VICTOR Getman
doaj   +1 more source

Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan

open access: yesAkrual: Jurnal Akuntansi, 2010
Environmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal  operational costs company.
Dian Agustia
doaj   +1 more source

DISCLOSURE OF ENVIRONMENTAL ACCOUNTING INFORMATION AT BUSINESS ENTERPRISES IN THE HOTEL SECTOR: CASE STUDY IN VIETNAM [PDF]

open access: yesGeo Journal of Tourism and Geosites, 2022
This study aims to evaluate the factors affecting the level of environmental accounting information disclosure based on the perceived level of hotel managers.
Le ANH-TUAN   +3 more
doaj   +1 more source

What is the resource footprint of a computer science department? Place, people, and Pedagogy

open access: yesData & Policy, 2020
Internet and Communication Technology/electrical and electronic equipment (ICT/EEE) form the bedrock of today’s knowledge economy. This increasingly interconnected web of products, processes, services, and infrastructure is often invisible to the user ...
I. S. Mian, D. Twisleton, D. A. Timm
doaj   +1 more source

Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2023
This study focuses on the impact of environmental disclosure on financial performance. Moreover, the current study aims to explore the mediating impact of green innovation and provide novel evidence regarding this relationship using stakeholder and ...
Fizzah Malik   +3 more
doaj   +1 more source

Making Animals Visible in Sustainability Accounting with Critical Look at Financial Valuation [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2023
Although human rights have widely been addressed in scientific communities, animal rights and relevant challenges have mainly been neglected. Despite all unfortunate accidents that happen to animals, their unfavorable status has rarely been discussed in ...
Esmail Tavakolnia
doaj   +1 more source

Carbon accounting, management quality, and bank performance in East Africa [PDF]

open access: yesEnvironmental Economics, 2022
Does it pay to report green activities? This question has dominated academic discussion and has further spiraled into the industry. Questions exist about the value relevance of carbon accounting, given that such practice is voluntary and consumes ...
Haruna Maama, Shenaaz Gani
doaj   +1 more source

Environmental Issues And Their Impact On Environmental Accounting And Reporting [PDF]

open access: yesSHS Web of Conferences
In the article, the authors note that the problem of environmental protection has become acutely relevant throughout the world, since it affects the health and vital interests of humanity.
Taigashinova Kusnikamal   +3 more
doaj   +1 more source

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