The New Management Accounting Field Established by Material Flow Cost Accounting (MFCA) [PDF]
Advanced enterprises which promote Sustainable Management positively emphasize to attain simultaneously both of the enhancement of corporate profits and the reduction of environmental impact.
Nakajima Michiyasu, 中嶌 道靖
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INTEGRATED ENVIRONMENTAL-ECONOMIC ACCOUNTING OF GDP [PDF]
Conventional measures of gross domestic product (GDP) fail to account for the effect of economic activity on the environment. Integrated environmental-economic (or 'green') GDP is calculated using a data-envelopment-analysis (DEA) framework.
Coggins, Jay S., Qi, Shunrong, Xu, Lan
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Green accounting, material flow cost accounting and environmental performance [PDF]
I Gusti Ketut Agung Ulupui +4 more
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ENVIRONMENTAL ACCUNTING AND CORPORATE SOCIAL RESPONSIBILITY [PDF]
Sustainable development is an economic growth strategy aimed to conciliate economic and social progress without endangering the natural equilibrium of the planet. The true stake of the future is the avoidance of environment degradation through developing
Dan-Constantin Danuletiu +1 more
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Analysis of green net national product and genuine saving in Portugal, 1991 - 2005 [PDF]
The context of this paper is the measurement of welfare and weak sustainability, defined as non-declining utility, in dynamic economies, i.e., green, environmental or comprehensive accounting. We estimate the green net national product and genuine saving
Domingos, Tiago +2 more
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Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes
This paper examined the influence of green accounting policies on financial performance, an area of increasing importance as organizations strive to align financial and environmental objectives.
Mary PHIRI, Newman WADESANGO
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State and problems of development of environmental accounting: experience of Kazakhstan
The article is dedicated to a comprehensive study of the development of the theory and methodology of environmental accounting. As a research task, the authors determined an attempt to assess the state of development of environmental accounting in the ...
F. K. Yerdavletova +2 more
doaj
The added value from adopting a CGE approach to analyse changes in environmental trade balances [PDF]
The application of multi-region environmental input-output (IO) analysis to the problem of accounting for emissions generation (and/or resource use) under different accounting principles has become increasingly common in the ecological and environmental ...
Karen Turner +3 more
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National Income Accounting and Environment: A Case Study of Waterlogging and Salinity in Pakistan [PDF]
Irrigation plays a crucial role in improving agricultural productivity, it has resulted in waterlogging and salinity problems in Pakistan due to both water seepage from canals and overdoses of water encouraged by inappropriate water pricing practices. As
A.R. Kemal, Faiz Bilquees, Zafar Mahmood
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The impact of events on annual reporting disclosures [PDF]
Burchell, Club and Hopwood (1985) considered that “little is known of how...wider social forces can impinge upon and change accounting” (p.382). This study identifies six political forces that may have instigated changes in accounting practice and annual
Hooks, J. J.
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