Results 21 to 30 of about 354,863 (304)

Accounts of Nature and the Nature of Accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting [PDF]

, 2017
Purpose: This paper reviews and synthesises academic research in environmental accounting and demonstrates its shortcomings. It provokes scholars to rethink their conceptions of ‘accounts’ and ‘nature’, and alongside others in ...
Markus J. Milne, Russell S, Milne MJ, Dey C, Russell, Shona Louise, Milne, Markus J., Dey, Colin, Russell, Shona, Milne, Markus, Colin Dey, Shona Russell, Dey, Colin; id_orcid   +11 more
core   +3 more sources

Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian

Jurnal Ilmiah Akuntansi, 2023
This paper aims to present an environmental accounting framework based on divinity. The framework is built by combining the triple bottom line (TBL) theory, which is commonly used, and the Tri Hita Karana (THK) derived from local wisdom in Bali so that a
I Putu Mega Juli Semara Putra, I Made Narsa   +1 more
doaj   +1 more source

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

Problems 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, Ho Tuan Vu, Doan Ngoc Phi Anh   +2 more
doaj   +1 more source

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

Akrual: 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

ACCOUNTING FOR ENVIRONMENTAL COSTS

Учёт. 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

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan, Thomson, Sarah Jane, Thomson, S.J., Goodacre, A., Beattie, Vivien, Smith, Sarah Jane, Beattie, V.   +6 more
core   +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.
Gunarathne, A.D. Nuwan, Ki‐Hoon Lee, Hitigala Kaluarachchilage, Pubudu K., Gunarathne, AD Nuwan, Lee, Ki‐Hoon, Hitigala Kaluarachchilage, Pubudu K, A.D. Nuwan Gunarathne, Pubudu K. Hitigala Kaluarachchilage   +7 more
core   +1 more source

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

Geo 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, Nguyen Thi HUYEN-TRAM, Nguyen XUAN-HUNG, Nguyen Vuong THANH-LONG   +3 more
doaj   +1 more source

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

Revista 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, Fangjun Wang, Jiyuan Li, Muhammad Akram Naseem   +3 more
doaj   +1 more source

Environmental management accounting practices on environmental performance among students and lecturers

, 2023
The purpose of the study was to investigate the perception of environmental management accounting practices on environmental performance among students and lecturers in Faculty of Management. This research was conducted using a quantitative approach. 120
Mohd Fuzi, Nursyazwani, Abdullah, Nuraini Rasyidah, Che Hashim, Hanini Ilyana, Yee Ong, Sharon Yong   +3 more
core   +1 more source