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Green Accounting

open access: yesEncyclopedia
Green accounting is an extension of conventional accounting that incorporates environmental considerations into economic measurement and reporting.
Alexandros Garefalakis
doaj   +4 more sources

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM [PDF]

open access: yesCES Working Papers, 2012
The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania.
Mihaela Ungureanu
doaj   +4 more sources

Green Accounting: A Primer [PDF]

open access: yesInternational Journal Of Scientific Advances, 2021
Green or environmental accounting is a new branch of accounting that provides for accounting the environmental impact. Unlike conventional accounting, green accounting accounts for the environment and its well-being. It factors environmental costs into the financial results of operations.
Matthew N. O. Sadiku   +3 more
openaire   +1 more source

Accountability of greening the ECB

open access: yesMaastricht Journal of European and Comparative Law, 2023
Greening the European Central Bank (ECB) has been a highly debated subject in the Eurozone/EU, featuring in the ECB monetary policy strategy review and the ECB Climate Change Action Plan. This is part of a worldwide trend towards ‘sustainable central banking’. This article focuses on the accountability of the ECB as a European institution, which enjoys
Rosa M. Lastra, Sara Dietz
openaire   +2 more sources

Green Accounting: Green Wasathiyah Campus

open access: yesThe Accounting Journal of Binaniaga, 2023
The issue of environmental change has become a hot topic to discuss in recent years due to climate change in the form of global warming caused by the industrial world. In addition to the industrial world, namely companies, one of the institutions affected by environmental changes is universities.
openaire   +1 more source

Research on Financial Accounting of GDP Index Based on Numerical Simulation

open access: yesAdvances in Multimedia, 2022
Because the traditional GDP accounting method was difficult to meet the actual needs of governments for economic and social development, aiming at the problems of unclear data sources related to GDP and inconsistent GDP accounting results in the national
Bo Li
doaj   +1 more source

Accounting for the Distributional Impacts of Policy in the Green Accounts

open access: yesEnvironment and Development Economics, 2000
Green income accounting models are designed to appropriately value changes in a country's natural resource (natural capital) base. However, green NNP is useful as a guide for domestic and international policy only to the extent that it accurately reflects the economic goals and policy options of policy makers. For example, international policy designed
Horan, R.D.   +3 more
openaire   +5 more sources

Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania [PDF]

open access: yesTheoretical and Applied Economics, 2008
This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way.
Sorinel Capusneanu
doaj   +1 more source

Assessing the influences of green foreign direct investments on green material accounting finance: Fresh insights from global database

open access: yesSustainable Futures
Green accounting provides a framework for incorporating environmental factors into economic analysis, offering perspectives that can influence approaches to managing resources and fostering green FDI.
Le Thanh Ha
doaj   +1 more source

Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance
The purpose of this study is Examining the role of technocracy instrumental rational in Dialogic Accounting Model with Green Accounting Consequences. In this research, which is considered methodologically in terms of the nature of the problem and the ...
Ensie Hosseinpooran   +2 more
doaj   +1 more source

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