Results 11 to 20 of about 1,328,549 (305)

ENVIRONMENTAL FINANCIAL ACCOUNTING [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2006
From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting.
Oana MIHAI, Florentina MOISESCU
doaj   +2 more sources

The Implementation of Accounting for Environmental Liabilities [PDF]

open access: yes, 2019
This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company\u27s operations.
Firmansyah, A. (Amrie)   +1 more
core   +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

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

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

The Impact of Environmental Accounting on Firm Value: Evidence from Indonesian Manufacturing Firms [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
The objective of this study is to examine the impact of the implementation of environmental accounting on firm value in manufacturing companies. Specifically, the study will analyze how environmental costs, environmental performance, and the disclosure ...
Rysma Ningrum   +2 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

Environmental accounting for ecosystem conservation: Linking societal and ecosystem metabolisms [PDF]

open access: yes, 2017
This paper proposes an approach to environmental accounting useful for studying the feasibility of socio-economic systems in relation to the external constraints posed by ecological compatibility.
Giampietro, Mario, Lomas, Pedro L.
core   +2 more sources

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