Relevant bibliographies by topics / Environmental accountancy

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Environmental accountancy'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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Journal articles on the topic "Environmental accountancy"

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Beaverstock, J. V. "Subcontracting the Accountant! Professional Labour Markets, Migration, and Organisational Networks in the Global Accountancy Industry." Environment and Planning A: Economy and Space 28, no. 2 (February 1996): 303–26. http://dx.doi.org/10.1068/a280303.

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In this paper, the notion of the labour market is discussed within the context of international migration of skilled labour in the accountancy industry. The principal arguments reported are that the labour-market practices of large accountancy firms have restructured the demand for professional labour on a global scale. Accounting staff are subcontracted to their firm's international office networks or multinational clients through secondment, transfer, or exchange procedures. Equally, those firms who are members of global accountancy networks subcontract their staff to the international independent member firms.
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Czyżewski, Bazyli, Anna Matuszczak, and Andreea Muntean. "Approaching environmental sustainability of agriculture: environmental burden, eco-efficiency or eco-effectiveness." Agricultural Economics (Zemědělská ekonomika) 65, No. 7 (July 17, 2019): 299–306. http://dx.doi.org/10.17221/290/2018-agricecon.

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The main goal of the article is to compare three approaches to measuring environmental sustainability in agriculture: i) the environmental burden index; ii) the sustainable value of eco-efficient production; and iii) the sustainable value of the eco-effective farm, applied to the sample of 130 EUFADN (European Union Farm Accountancy Data Network) regions in 2015. The study indicates a fundamental problem: the notion of environmental sustainability in agriculture differs depending on the criterion we apply. We recognized a principle trade-off in the Common Agricultural Policy (CAP) which consists of compensating for the strain on the natural environment with production or with public goods provision. Studies on these two effects seem to be crucial to draw a consistent development path for the CAP. Our major finding is that public goods-oriented farming is more likely to expand after improving eco-efficiency. This is still a challenge because in European regions, eco-efficient has not meant environmentally sustainable yet.
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de Moor, Philippe, and Ignace DE Beelde. "Environmental Auditing and the Role of the Accountancy Profession: A Literature Review." Environmental Management 36, no. 2 (June 28, 2005): 205–19. http://dx.doi.org/10.1007/s00267-004-0142-6.

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Morris, J. L. "Producer Services and the Regions: The Case of Large Accountancy Firms." Environment and Planning A: Economy and Space 20, no. 6 (June 1988): 741–59. http://dx.doi.org/10.1068/a200741.

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This paper contains a review of recent trends and developments in the UK accountancy profession, and an analysis of the decentralisation of branch offices to the regions. Original material is used to explore the reasons for such growth in one region, Wales, and to analyse the social implications of the tertiarisation of subregional local economies as a result of the growth of service sector activities, such as accountancy.
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Fisher, Campbell, Howald, and Warburton. "Anticoagulant Rodenticides, Islands and Animal Welfare Accountancy." Animals 9, no. 11 (November 4, 2019): 919. http://dx.doi.org/10.3390/ani9110919.

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Anticoagulant rodenticides are used to manage rodents in domestic, municipal, agricultural, and conservation settings. In mammals and birds, anticoagulant poisoning causes extensive hemorrhagic disruption, with the primary cause of death being severe internal bleeding occurring over days. The combined severity and duration of these effects represent poor welfare outcomes for poisoned animals. Noting a lack of formal estimates of numbers of rodents and nontarget animals killed by anticoagulant poisoning, the ready availability and worldwide use of anticoagulants suggest that very large numbers of animals are affected globally. Scrutiny of this rodent control method from scientific, public, and regulatory perspectives is being driven largely by mounting evidence of environmental transfer of residual anticoagulants resulting in harmful exposure in wild or domestic animals, but there is also nascent concern for the welfare of targeted rodents. Rodent control incurs a cumulative ledger of animal welfare costs over time as target populations reduced by poisoning eventually recover to an extent requiring another reduction. This ‘rolling toll’ presents a critical contrast to the animal welfare accountancy ledger for eradication scenarios, where rodent populations can be completely removed by methods including anticoagulant use and then kept from coming back (e.g., on islands). Successful eradications remove any future need to control rodents and to incur the associated animal welfare costs.
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Hollingsworth, Kathryn. "Environmental monitoring of government — the case for an environmental auditor." Legal Studies 20, no. 2 (June 2000): 241–63. http://dx.doi.org/10.1111/j.1748-121x.2000.tb00142.x.

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In November 1997 the Environmental Audit Committee of the House of Commons (EAC) was established. The Committee is modelled in some ways on the Public Accounts Committee of the House of Commons (PAC) but, unlike the PAC, the EAC is not supported by an independent auditor. This article argues that, despite the limitations of audit made in accountancy literature, audit can be a useful mechanism by which to hold government to account for the impact of its policies and operations on the environment. However, as a model of accountability, the current system of environmental audit is inadequate. In making this argument, the article draws on two existing audit models. First, because the government has chosen to model the EAC on the PAC, the mechanisms in place for securing financial and value for money accountability in UK central government will be considered. Second, the article looks to the arrangements in Canada, where a more developed system of environmental audit exists.
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Vidwans, Mohini, and Rosemary Ann Du Plessis. "Crafting careers in accounting: redefining gendered selves." Pacific Accounting Review 32, no. 1 (December 19, 2019): 32–53. http://dx.doi.org/10.1108/par-03-2019-0027.

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Purpose While women are increasingly in senior positions in accountancy firms, a century after gaining entry to this once exclusively male field, they are still struggling to achieve career success. The concept of possible selves and a model of career crafting are activated in an analysis of how a set of New Zealand professional accountants have pursued their careers. This paper aims to focus on how people actively craft career selves in the context of organisational and gendered constraints, some of which are self-imposed, and therefore, can be modified and revised. Design/methodology/approach Interviews with 36 male and female accounting professionals in New Zealand – 21 working in private firms and 15 in academia identify how careers are shaped by contexts, cultural understandings of gender, organisational structures within which accountants are located and wider environmental factors. Findings Women accountants in this study are both agential and responsive to a range of constraints they encounter. These women challenge the notion that professional achievement requires single minded allegiance to a career; their strategic career crafting demonstrates how career and family commitments are not irreconcilable but can be skilfully integrated to nurture multiple selves. Their strategies are considered alongside those of a comparable set of male accountants. Originality/value This paper contributes to the literature on possible selves and the complexity of gendered lives through the application of a career crafting matrix to explore how accounting professionals forge careers and construct multiple selves.
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Špička, Jindřich, Tomáš Vintr, Renata Aulová, and Jana Macháčková. "Trade-off between the economic and environmental sustainability in Czech dual farm structure." Agricultural Economics (Zemědělská ekonomika) 66, No. 6 (June 22, 2020): 243–50. http://dx.doi.org/10.17221/390/2019-agricecon.

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Agricultural holdings select goals in various areas when setting their strategic objectives. Economic objectives tend to be viewed as strategic because of the requirement to maximise economic profit for the owners. Since there is significant interaction between agricultural holdings and the environment, it is also important to monitor the environmental aspects of farming. The article seeks to draw on unique multicriteria assessment to compare the compatibility of economic and environmental objectives at 1 189 agricultural holdings in the Czech Republic, broken down by farming specialisation and economic size on the basis of figures from the Farm Accountancy Data Network (FADN). A trade-off between environmental sustainability and economic performance occurs primarily among farming specialisation categories, where we found two extremes – intensive field cropping with high economic performance and low environmental sustainability, and, at the other end of the scale, extensive cattle farming with lower economic performance and high environmental sustainability. Within the farming specialisation categories, however, there was no significant correlation, with the exception of milk production, where the use of soil organic matter, a higher proportion of soil improving crops (for fodder) and greening made a positive contribution to the higher economic performance of farms.
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Kouřilová, J., and J. Sedláček. "Environmental accounting and the FADN as a basis of model for detecting the material flow cost accounting." Agricultural Economics (Zemědělská ekonomika) 60, No. 9 (September 30, 2014): 420–29. http://dx.doi.org/10.17221/79/2013-agricecon.

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The quality of the reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify the creative accounting and the frauds and new ones are still being searched for. One of the suitable approaches is the use of the database Farm Accountancy Data Network (FAND) and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of the material balances can be a basis for the creation of the model for the detection of the material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for the discussion. The proposed model was applied to the real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated.  
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Buhr, Nola. "The Professional Accountancy Bodies and the Provision of Education and Training in Relation to Environmental Issues." International Journal of Accounting 37, no. 3 (January 2002): 367–69. http://dx.doi.org/10.1016/s0020-7063(02)00176-0.

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Dissertations / Theses on the topic "Environmental accountancy"

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Laitenberger, Korinna, Kerstin Meier, Claudia Poser, Diana Röthig, Jana Stienen, and Stefanie Tobian. "Umweltkennzahlen zur Prozessbewertung." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2009. http://nbn-resolving.de/urn:nbn:de:bsz:14-ds-1243336156719-04525.

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Das Ziel dieser Arbeit lag in der Erstellung eines Umweltkennzahlensystems für das Unternehmen Brose, welches als Tools zur Steuerung der Prozesse eingesetzt werden kann. In einer wissenschaftlichen Ausarbeitung wurde das Umweltkennzahlensystem analysiert. Unter Zuhilfenahme verschiedener Normen und Leitfäden des BMU und UBA entstand ein neues Umweltkennzahlensystem, das den allgemeinen und den speziellen Anforderungen Broses gerecht wird. Die Projektarbeit hat Verbesserungspotenziale des vorher bestehenden Umweltkennzahlensystems aufgedeckt, die durch die Neuerstellung behoben worden sind. Das neue Umweltkennzahlensystem ist darauf ausgelegt, im Unternehmen aktiv als Managementtool genutzt zu werden, anhand dessen Entscheidungen getroffen werden und das eine Frühwarnfunktion übernimmt.
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Rahnert, Katharina, and Elisabeth Malmgren. "Frivillig miljöredovisning i tre svenska klädföretag." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-3082.

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Uppsatsen redogör för tre svenska klädföretags miljöredovisningar och hur dessa uppfyller de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Dessa kvalitativa egenskaper ska enligt det internationella redovisningsorganet IASBs föreställningsram vara uppfyllda i de finansiella rapporterna som företagen lämnar. De tre klädföretag som vi har valt att undersöka har offentliggjort frivilliga miljöredovisningar. I dagsläget finns det inga lagkrav på hur frivilliga miljöredovisningar ska presenteras, däremot finns det olika rekommendationer. Vi menar att IASBs fyra kvalitativa egenskaper kan appliceras på frivilliga miljöredovisningar i syfte att säkerställa ett visst mått av kvalitet. I vår uppsats har vi därför med utgångspunkt ifrån såväl IASB, FAR/SRS och FEE definierat vilka kriterier som rimligen bör ingå i dessa egenskaper. Egenskaperna har även anpassats till att kunna tillämpas på den svenska klädbranschen.

Studien utfördes genom att vi först undersökte företagens miljöredovisningar varpå dessa analyserades utifrån det vi avser med de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Vidare har vi genomfört intervjuer med de respektive företagens miljöansvarige för att slutligen göra en avstämning mellan miljöredovisningarna, vår analys och det företagen själva har uttalat sig om.

I undersökningen har vi kommit fram till att ingen av företagens miljöredovisningar kan anses ha god kvalitet då samtliga uppvisar brister i någon av de kvalitativa egenskaperna som vi har utgått ifrån. Begripligheten i de tre miljöredovisningarna kan sägas vara god medan det förekommer bristfälligheter i fråga om relevans, tillförlitlighet och jämförbarhet.


This dissertation examines three Swedish clothing manufacturer’s  environmental accountancy statements and how these satisfy the qualitative properties: intelligibility, relevance, reliability and comparability. These qualitative properties should, according to the International Accounting Standards Board’s (IASB) framework, be satisfied in the companies’ published financial reports. The three clothing companies we chose to investigate have made public their voluntary environmental accountancy statements. There is currently no law stating how voluntary environmental accountancy statements are to be presented, though there are some recommendations. We consider that IASB’s four qualitative properties can be applied to voluntary environmental accountancy in order to guarantee a certain level of quality. We have therefore in this dissertation defined which criteria should be included in these properties on the basis of IASB, FAR/SRS and FEE. These properties have been modified to enable application within the Swedish clothing industry.

The study commenced with an investigation of the companies’ environmental accountancy statements. These were then analysed on the basis of what we consider to be the qualitative properties intelligibility, relevance, reliability and comparability. We furthermore conducted interviews with the environmental officer of each company; and finally compared the different environmental accountancy statements, our analyses and information obtained directly from each company.

In our study we concluded that none of the companies had environmental accountancy statements of good quality, as all had shortfalls in the qualitative properties which our study was based upon. Intelligibility in the three environmental accountancy statements can be described as good; however there were insufficiencies in the case of relevance, reliability and comparability.

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Kieviet, Freda. "Applying COBIT in an ERP environment, with specific reference to Qmuzik." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3390.

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Thesis (MAcc (Accountancy ))--University of Stellenbosch, 2006.
ERP applications have evolved into enterprise-wide applications, which are generally acknowledged today as a critical component in an organisation’s information strategy. When implementing an ERP application, the control and governance of all IT processes are critical to ensure that value is delivered, risks are managed and that the investment in IT (ERP) delivers a reasonable return. It should, therefore, be important to focus on mitigating IT process risks that have an impact on the ERP environment, so that the level of residual risk is acceptable and aligned with the business objectives. This assignment focuses on using the generally accepted IT framework, COBIT (Control Objectives for Information and related Technology), as governance and control model. The criticality of each COBIT control objective (IT process) is evaluated by applying the COBIT control objectives in an ERP environment. Specific reference is also made to Qmuzik as an ERP application. By applying COBIT in an ERP environment, the most critical IT processes applicable to ERP are identified, in order to ensure that the minimum process controls for these IT processes are designed and implemented.
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Wheeler, Sonya. "A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT)." Thesis, Stellenbosch : University of Stellenbosch, 2005. http://hdl.handle.net/10019.1/1016.

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Thesis (M.Comm. (Accountancy))--University of Stellenbosch, 2005.
ENGLISH ABSTRACT: A technique that may be used to incorporate Risk Based Internal Auditing (RBIA) in the IT environment is to follow annual audit planning methodology steps. The IT infrastructure elements are linked to the business processes which they support. Their ranking are based on the risk assessments of the business process, the business process priority, the dependency of the business process on IT and the IT infrastructure element’s own risk assessment. CobiT is used as an auditing method, i.e. best practice guidance to audit against.
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Feitosa, André Luís Oliveira. "Ensino socioambiental nas ciências contábeis." Pós-Graduação em Desenvolvimento e Meio Ambiente, 2018. http://ri.ufs.br/jspui/handle/riufs/8025.

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Nowadays, societies all over the world understand that economic organizations have higher obligations than merely providing the market with of goods and services. They are expected to minimize the social and environmental impacts that may result from their activities. The Social and Environmental Accountancy aims to measure, control and economically demonstrate the environmental assets and liabilities resulting from those impacts. Nevertheless, previous studies have found an obstacle to the operationalization of the social and environmental accountancy for professionals of the field. This condition may be a result of flaws of the teaching process, specifically with reference to the didactic content of this discipline. The thesis aims to investigate if the contents of social and environmental accountancy, contrary to traditional accountancy, are centered exclusively in the theoretical part of the discipline failing to promote practical teaching. The objective of this study is to analyze the characteristics of social and environmental teaching in Accounting Sciences and to enable new structures for teaching its contents. The Critical Analysis of a Speech was used as methodology to investigate the didactic pedagogical elements of the discipline of Social and Environmental Accountancy and the disciplines of Traditional Accountancy in Higher Education courses. It also aims to identify elements of didactic and methodological similarities and divergences that support our thesis and allow us to propose a solution to the presented issue, contributing to the development of accountancy in the social and environmental field, focusing on providing it with more theoretical development and means to its teaching and applicability.________________________________________________________________________________________________________________________________
Las sociedades en todo el mundo entienden hoy que las organizaciones económicas poseen obligaciones que exceden la simple producción de bienes y servicios al mercado. Se les corresponde minimizar los impactos Socioamientales negativos derivados de sus actividades. La Contabilidad Socioambiental objetiva medir, controlar y demonstrar económicamente passivos y activos ambientales resultantes de esos impactos. Sin embargo, estúdios apuntan dificultades en la operacionalización de la contabilidad Socioambiental por los profesionales del área. Esta situación ya se origina en fragilidades del proceso de enseñanza, especificamente en lo que se refiere al contenido didáctico de esa disciplina. En nuestras investigaciones vemos que los contenidos de la contabilidad Socioambiental, a diferencia de los de la contabilidad tradicional, se centran sólo en la parte teórica de la disciplina sin promover su enseñanza práctica. El objetivo de esta investigación fue analizar las características de la enseñanza Socioambiental en las Ciencias Contables y possibilitar una nueva estructura para enseñanza de su contenido, utilizando metodologicamente, en un estudio comparativo, el Análisis Crítico del Discurso en elementos didácticos pedagógicos de la disciplina Contabilidad Socioambiental y de disciplinas de la Contabilidad Tradicional de los cursos de la graduación. Identificamos así elementos de similitud y divergencia didácticametodológica que comprobaron nuestra tesis, a partir de eso proponemos la institución de un menú con temas y objetivos específicos. Este contenido puede ser objeto para la composición de uma nueva obra didáctica, basada en ejercicios de la contabilidad ambiental, didácticamente similares a las demás obras de la ciencia contable, dirigidas a los alumnos de la graduación, con ello contribuyendo al desarrollo de la contabilidad en el campo ambiental, dotándola más robustez práctica para su enseñanza y aplicabilidade.
As sociedades em todo o mundo entendem hoje que as organizações econômicas possuem obrigações que excedem a simples produção de bens e serviços ao mercado. Cabem a elas minimizarem os impactos Socioambientais negativos decorrentes de suas atividades. A Contabilidade Socioambiental objetiva mensurar, controlar e demonstrar economicamente passivos e ativos ambientais resultantes daqueles impactos. Todavia, estudos apontam dificuldades na operacionalização da contabilidade Socioambiental pelos profissionais da área. Essa situação já se origina em fragilidades do processo de ensino, especificamente no tocante ao conteúdo didático dessa disciplina. Verificamos em nossas pesquisas que os conteúdos da contabilidade Socioambiental, diferentemente dos da contabilidade tradicional, centram-se apenas na parte teórica da disciplina sem promover seu ensino prático. O objetivo desta pesquisa foi analisar as características do ensino Socioambiental nas Ciências Contábeis e possibilitar uma nova estrutura para ensino de seu conteúdo, utilizando metodologicamente, num estudo comparativo, a Análise Crítica do Discurso em elementos didáticos pedagógicos da disciplina Contabilidade Socioambiental e de disciplinas da Contabilidade Tradicional de cursos da graduação. Identificamos assim elementos de similaridade e divergência didáticametodológica que comprovaram nossa tese, a partir disso propomos a instituição de uma ementa com temas e objetivos específicos. Tal conteúdo pode ser objeto para composição de uma nova obra didática, alicerçada por exercícios de contabilização ambiental, didaticamente similares as demais obras da ciência contábil dirigidas aos alunos da graduação, com isso contribuindo para o desenvolvimento da contabilidade no campo ambiental, dotando-a de mais robustez prática para a seu ensino e aplicabilidade.
São Cristóvão, SE
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Basson, Benhardus. "The right to privacy : how the proposed POPI Bill will impact data security in a cloud computing environment." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86184.

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Thesis (MComm)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: The growing popularity and continuing development of cloud computing services is ever evolving and is slowly being integrated into our daily lives through our interactions with electronic devices. Cloud Computing has been heralded as the solution for enterprises to reduce information technology infrastructure cost by buying cloud services as a utility. While this premise is generally correct, in certain industries for example banking, the sensitive nature of the information submitted to the cloud for storage or processing places information security responsibilities on the party using the cloud services as well as the party providing them. Problems associated with cloud computing are loss of control, lack of trust between the contracting parties in the cloud relationship (customer and cloud service provider) and segregating data securely in the virtual environment. The risk and responsibilities associated with data loss was previously mainly reputational in nature but with the promulgation and signing by the South African Parliament of the Protection of Personal Information Bill (POPI) in August 2013 these responsibilities to protect information are in the process to be legislated in South Africa. The impact of the new legislation on the cloud computing environment needs to be investigated as the requirements imposed by the Bill might render the use of cloud computing in regard to sensitive data nonviable without replacing some of the IT infrastructure cost benefits that cloud computing allows with increased data security costs. In order to investigate the impact of the new POPI legislation on cloud computing, the components and characteristics of the cloud will be studied and differentiated from other forms of computing. The characteristics of cloud computing are the unique identifiers that differentiate it from Grid and Cluster computing. The component study is focused on the service and deployment models that can be associated with cloud computing. The understanding obtained will be used to compile a new definition of cloud computing. By utilizing the cloud definition of what components and processes constitute cloud computing the different types of data security processes and technical security measures can be implemented are studied. This will include information management and governance policies as well as technical security measures such as encryption and virtualisation security. The last part of the study will be focussed on the Bill and the legislated requirements and how these can be complied with using the security processes identified in the rest of the study. The new legislation still has to be signed by the State President after which businesses will have one year to comply and due to the short grace period businesses need to align their business practices with the proposed requirements. The impact is wide ranging from implementing technical information security processes to possible re-drafting of service level agreements with business partners that share sensitive information. The study will highlight the major areas where the Bill will impact businesses as well as identifying possible solutions that could be implemented by cloud computing users when storing or processing data in the cloud.
AFRIKAANSE OPSOMMING: Die groei in gewildheid en die ontwikkeling van wolkbewerking dienste is besig om te verander en is stadig besig om in ons daaglikse lewens geintegreer te word deur ons interaksie met elektroniese toestelle. Wolkbewerking word voorgehou as ‘n oplossing vir besighede om hul inligtings tegnologie infrastruktuur kostes te verminder deur dienste te koop soos hulle dit benodig. Alhoewel die stelling algemeen as korrek aanvaar word, kan spesifieke industrië soos byvoorbeeld die bankwese se inligting so sensitief wees dat om die inligting aan wolkbewerking bloot te stel vir berging en prosesseering dat addisionele verantwoodelikhede geplaas op die verantwoordelike partye wat die wolk dienste gebruik sowel as die persone wat dit voorsien. Probleme geassosieër met wolk- bewerking is die verlies aan beheer, gebrekkige vertroue tussen kontakteurende partye in die wolk verhouding (verbruiker en wolk dienste verskaffer) en die beveiliging van verdeelde inligting in die virtuele omgewing. Die risiko’s en verantwoordelikhede geassosieër met inligtings verlies was voorheen grootliks gebasseer op die skade wat aan die besigheid se reputasie aangedoen kan word, maar met die publiseering en ondertekening deur die Suid-Afrikaans Parliament van die Beskerming van Persoonlike Inligting Wet (BVPI) in Augustus 2013 is hierdie verantwoordelikhede in die proses om in wetgewing in Suid Afrika vas gelê te word. Die impak van die nuwe wetgewing op die wolkbewering omgewing moet ondersoek word omdat die vereistes van die Wet die gebruik van wolkbewerking in terme van sensitiewe inligting so kan beinvloed dat dit nie die moeite werd kan wees om te gebruik nie, en veroorsaak dat addisionele verminderde IT infrastruktuur koste voordele vervang moet word met addisionele inligting beveiligings kostes. Om die impak van die nuwe BVPI wetgewing op wolkbewerking te ondersoek moet die komponente en karakter eienskappe van die wolk ondersoek word om vas te stel wat dit uniek maak van ander tipes rekenaar bewerking. Die karakter eienskappe van wolkbewerking is die unieke aspekte wat dit apart identifiseer van Rooster en Groep rekenaar bewerking. Die komponente studie sal fokus op die dienste en implimenterings modelle wat geassosieer word met wolkbewerking. Die verstandhouding wat deur voorsafgaande studie verkry is sal dan gebruik word om ‘n nuwe definisie vir wolkbewerking op te stel. Deur nou van die definisie gebruik te maak kan die inligtings sekuriteit prosesse en tegniese sekuriteits maatreëls wat deur die verantwoordelike party en die wolkbewerkings dienste verskaffer gebruik kan word om die komponente en prosesse te beveilig bestudeer word. Die studie sal insluit, inligtings bestuur prosesse en korporatiewe bestuur asook tegniese beveiligings maatreels soos kodering en virtualisasie sekuriteit. Die laaste deel van die studie sal fokus op die BVPI wetgewing en die vereistes en hoe om daaraan te voldoen deur die sekuritiets maatreëls geidentifiseer in die res van die studie te implimenteer. Die nuwe wetgewing moet nog deur die Staats President onderteken word waarna besighede ‘n jaar sal he om aan die vereistes te voldoen en omdat die periode so kort is moet besighede hulself voorberei en besigheid prosesse aanpas. Die impak van die wetgewing strek baie wyd en beinvloed van tegnise inligtings beveiligings prosesse tot kontrakte aangaande diens lewering wat dalk oor opgestel moet word tussen partye wat sensitiewe inligting uitruil. Die studie sal die prominente areas van impak uitlig asook die moontlike oplossings wat gebruik kan word deur partye wat wolkbewerking gebruik om inligting te stoor of te bewerk.
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Tiggeman, Theresa Bath. "Accountants' Perspectives on Corporate Social Responsibility and the Environment| A Correlational Study." Thesis, Northcentral University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932864.

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Sustainability accounting reporting is an offshoot of corporate social responsibility. Accounting professionals are now producing sustainability reports. Sustainability accounting reporting is a combination of economic, social, and environmental issues incorporating both financial and nonfinancial elements. Sustainability reports may be assured (certified) by third parties. Recently, the accounting profession has been criticized for failing to prepare proper sustainability reports. To date, there has been no investigation of the social and environmental viewpoints of accountants. The problem this nonexperimental, correlational, quantitative study investigated was Openness to CSR, perceptions of proficiency in sustainability assurance reporting, and environmental attitudes of accountants. The study is important because it provided the first evidence of accountants being pro-environmental. The New Ecological Paradigm was the conceptual framework. Stakeholder and legitimacy theories were included. Stakeholder theory states organizations have a responsibility to those who influence or can be influenced by the organization. Legitimacy theory involves an organization’s ability to survive granted by the larger community. The New Ecological Paradigm scale provides a score of environmental worldviews. Corporate social responsibility was addressed using the Openness to CSR scale. Assurance was addressed using a perceptions of assurance scale. A survey method provided data and IBM SPSS Statistics was the analytical tool. The participants were U.S. CPAs. The results indicated CPAs were pro-environmental and younger CPAs were more likely to be pro-environmental. Gender was not found to be statistically significant. Openness to CSR and assurance were not found to be statistically significant. This study has relevance for accounting curricula in universities because sustainability accounting reporting is not addressed currently. Future research should replicate the study when not in tax season. Future research should also address the gap in the literature investigating accountants’ gender and age relating to sustainability accounting reporting.

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Beling, Brenda Leigh. "Tax topics a trainee chartered accountant should be taught : a survey of perceptions in and outside of public practice." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/25052.

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This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright
Dissertation (MCom)--University of Pretoria, 2009.
Taxation
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Campbell, Linda M. "A Study of Student Involvement Variables in Higher Education: Their Influence on Success on the Uniform CPA Examination." University of Toledo / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1332355690.

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Silva, Maria Luzia Rosângela da. "Um estudo sobre o clima organizacional nos departamentos de contabilidade de empresas de grande porte." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1779.

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Made available in DSpace on 2016-04-25T18:40:45Z (GMT). No. of bitstreams: 1 Maria Luzia Rosangela da Silva.pdf: 2118876 bytes, checksum: febbf78fba9e5b62c211a96591f01a9f (MD5) Previous issue date: 2010-04-26
In view of the fact that Accounting does not just consist of techniques and that the behavioral aspects of the accounting professionals do influence its efficiency, the diagnosis and the follow-up of the organizational environment is an instrument for the accountant-organization relationship to result in higher levels of motivation. This dissertation aims at getting to know the accountants perception of the organizational environment and the aspects that can be influential on their motivation. For that purpose, the literature research process comprised reviewing national and international data banks for thesis, dissertations, articles, and books in the fields of accounting, business administration, sociology and psychology. The field research used a self-administered survey, with 28 questions based on the Kolb Scale (1978), which consists of conformity, support and human warmth, leadership, rewards, patterns, transparency, and accountability elements. The sample included 50 accountant respondents across the accounting departments from 50 large-sized companies in the State of São Paulo. The information was dealt with statistically for the hypotheses tested on field of activity, level of schooling, gender, experience and position, which provided the results for the analysis of the 7 Kolb Scale (1978) factors, associated with the needs for achievement, power, and affiliation under the McClelland Theory (1972). It was concluded that gender exerts influence on the perception of the environment, particularly regarding the conformity, leadership and accountability factors; the male accountant perceives all of the environmental factors better, with the exception of conformity, which is better portrayed by women. There is a difference in the perception of the environment for schooling level, especially for the conformity, leadership, patterns, rewards, transparency, and accountability factors. The accountants holding graduate degrees show a better perception of the environmental factors. Experience influences the perception of the environment more significantly for the conformity, leadership, reward, and accountability factors. The experience range that most favorably portrays the environment is from 15 to 25 years old. There is a difference in perception of the environment for job position, mainly regarding the support, conformity, leadership, reward, and accountability factors. The highest positions better portray the leadership, accountability, reward, and patterns factors. The research inferred that the leadership factor is the most desired by the accountants, while conformity is the factor with greatest acceptance. Based on these results, it is recommended that new behavioral research be conducted for the analysis of the social-technical needs of Accounting
À luz de que a Contabilidade não é constituída apenas por técnicas, mas de que os aspectos comportamentais de seus profissionais influenciam em sua eficácia, o diagnóstico e o acompanhamento do clima organizacional é um instrumento para que a relação contabilista-organização resulte em melhores níveis motivacionais. A presente dissertação foi delineada com o objetivo de conhecer a percepção dos contabilistas em relação ao clima organizacional e os aspectos que podem influenciar em sua motivação. Para isto, a pesquisa bibliográfica buscou revisar teses, dissertações, artigos e livros nas áreas de contabilidade, administração, sociologia e psicologia em bancos de dados nacionais e internacionais. A pesquisa de campo utilizou-se de um questionário autopreenchível, com 28 questões desenvolvidas com base na Escala de Kolb (1978), que é constituída pelos fatores de conformidade, apoio e calor humano, liderança, recompensas, padrões, clareza e responsabilidade. A amostra foi constituída por 50 respondentes contabilistas, distribuídos nos departamentos de contabilidade de 50 empresas de grande porte do Estado de São Paulo. Os dados receberam tratamento estatístico para as hipóteses testadas de ramo de atividade, nível de escolaridade, gênero, experiência e cargo, que propiciou os resultados da análise dos 7 fatores da Escala de Kolb (1978), associados aos motivos de realização poder e afiliação da Teoria de McClelland (1972). Conclui-se que o gênero influencia na percepção do clima principalmente para os fatores de conformidade, liderança e responsabilidade, o contabilista homem percebe melhor todos os fatores de clima, com exceção a conformidade, que é melhor evidenciado pela mulher. Existe diferença na percepção do clima para o nível de escolaridade principalmente para os fatores de conformidade, liderança, padrões, recompensa, clareza e responsabilidade. Os contabilistas graduados apresentam melhor percepção dos fatores de clima. A experiência influencia na percepção do clima de forma mais significativa para os fatores de conformidade, liderança, recompensa e responsabilidade. A faixa de experiência que evidencia mais favoravelmente o clima é de 15 a 25 anos. Existe diferença de percepção de clima para o cargo, principalmente para os fatores de apoio, conformidade, liderança, recompensa e responsabilidade. Os cargos mais altos evidenciam melhor os fatores de liderança, responsabilidade, recompensa e padrões. A pesquisa inferiu que o fator liderança é o mais desejado pelos contabilistas, enquanto que a conformidade é o fator com maior aceitação. Com base nestes resultados recomenda-se que novas pesquisas comportamentais sejam realizadas para a análise das necessidades sociotécnicas da Contabilidade
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Books on the topic "Environmental accountancy"

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Chartered Association of Certified Accountants., ed. The greening of accountancy: The profession after Pearce. London: Certified Accountant Publications, 1990.

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Carter, A. J. Environmental accounting: Corporate disclosure and the role of the accountant. Manchester: UMIST, 1993.

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Wolk, Harry I. Accounting theory: Conceptual issues in a political and economic environment. 6th ed. Norwalk, Conn: Thomson/South-Western, 2004.

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Wolk, Harry I. Accounting theory: Conceptual issues in a political and economic environment. 7th ed. Thousand Oaks, Calif: Sage Publications, 2008.

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India. Commercial's statutory manual: Containing 101 central acts with rules & regulations for chartered accountants, cost accountants, company secretaries & libraries. Delhi: Commercial Law Publishers, 2000.

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Gilkison, Bruce. Accounting for a clean green environment: Obligations and opportunities for New Zealand businesses and their accountants. Auckland [N.Z.]: KPMG, 1999.

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R, Delaney Patrick, ed. Wiley CPA exam review: Business environment and concepts. Hoboken, N.J: Wiley, 2012.

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Conference, on Lawyer and Accountant Liability and Responsibility (1993 Washington D. C. ). Reforming legal ethics in a regulated environment: The report on the Conference on Lawyer and Accountant Liability and Responsibility, December 10-11, 1993, in Washington, D.C. Philadelphia: American Law Institute-American Bar Association Committee on Continuing Professional Education, 1994.

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India. Commercial's statutory manual: Seventy-five central acts for chartered & cost accountants, company secretaries & libraries. Delhi: Commercial Law Publishers (India), 1997.

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American Institute of Certified Public Accountants. Special Committee on Standards of Professional Conduct for Certified Public Accountants. Restructuring professional standards to achieve professional excellence in a changing environment: Report of the Special Committee on Standards of Professional Conduct for Certified Public Accountants. New York, N.Y. (1211 Ave. of the Americas, New York 10036-8775): American Institute of Certified Public Accountants, 1986.

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Book chapters on the topic "Environmental accountancy"

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Teske, M. E., John W. Barry, and H. W. Thistle. "Environmental Fate and Accountancy." In Biorational Pest Control Agents, 95–107. Washington, DC: American Chemical Society, 1995. http://dx.doi.org/10.1021/bk-1995-0595.ch007.

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Charoenkitthanalap, Songwit, Jiraporn Kradphet, Dararat Phoprachak, and Theenida Buntornwon. "The Impact of Environmental Accountants’ Ability on CSR Disclosure and Profitability of the Listed Companies on the Stock Exchange of Thailand." In Responsible Business in a Changing World, 183–94. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36970-5_11.

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Fairgrieve, Duncan, and Dan Squires QC. "Planning, Environmental, Banking, and Professional Regulation." In The Negligence Liability of Public Authorities, Second Edition. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780199692552.003.0014.

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In the previous chapter, we examined the negligence liability of authorities engaged in health and safety regulation. This chapter deals with regulation in other areas. It examines the tortious liability of authorities involved in regulation in the fields of planning, the environment, and banking, and of those authorities regulating professions such as law, accountancy, and medicine. In each of these areas, regulatory authorities are empowered to oversee and control the activities of third parties. Planning authorities regulate those involved in land development to ensure that development occurs in a manner that is compatible with wider public interests. Environmental regulatory authorities aim to minimize environmental hazards such as pollution and emissions caused by those engaged in industrial and other activities. Banking authorities seek to regulate financial institutions to ensure that they are not run in a manner that is fraudulent or otherwise detrimental to their customers and the wider financial markets. Regulators of professions attempt to ensure that only those who are competent are able to practise in particular professions.
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Ng, Artie W., and Florence Ho. "Dynamics of Knowledge Renewal for Professional Accountancy Under Globalization." In Advances in Human Resources Management and Organizational Development, 264–78. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-4530-1.ch017.

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Turmoil in the global financial markets has raised concerns about the role of professional accountants in safeguarding the interests of corporate stakeholders. This chapter aims to articulate the interrelated developments that critically challenge the profession in delivering quality financial reporting and the implications to accounting education. Based on an interdisciplinary literature review, it contains a conceptual framework that exemplifies a model for dynamic human capital development with a trilogy of quality in professional accountancy in light of the changes under the contemporary global financial system that demands knowledge of both local and global relevance. This study suggests the renewed responsibilities and challenges taken up by professional accountants under the current global environment. A framework is developed to illustrate the pertinence of renewal for accounting professional initiated at the institutional level that integrates tertiary education with current practice knowledge, continuing professional development, as well as standards set by the professional accounting bodies.
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"The Current Environment and Implications for Audit Planning." In Annual Update for Accountants and Auditors, 6–1. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119511427.ch6.

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"Risk, Regulation and the Environment." In Fundamentals of Risk Management for Accountants and Managers, 209–16. Routledge, 2009. http://dx.doi.org/10.4324/9780080942759-27.

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Collier, Paul M. "Risk, Regulation and the Environment." In Fundamentals of Risk Management for Accountants and Managers, 215–21. Elsevier, 2009. http://dx.doi.org/10.1016/b978-0-7506-8650-1.00019-5.

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Iris de Morais, Márcio, and Clea Beatriz Macagnan. "IFRS for SMEs." In Teacher Education, 1189–211. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-5225-0164-0.ch057.

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In this chapter examines the perception of accountants in the State of Mato Grosso, from Brazil, on continuing professional education on IFRS applied to small and medium enterprises - SMEs. After the introduction, where we present this chapter, we contextualize the theory of human resources, with theoretical assumptions. In the next item, we revise of Brazilian accounting standards for SMEs and their regulatory environment. The literature review is completed with the item that addresses content on continuing education. The next step we present the methodology and the date analysis. To collect the evidence, we used questionnaires to accountants responsible for active financial services companies in the State of Mato Grosso. With a sample of 302 responses from a population of 1597 organizations, a descriptive analysis using frequency distribution, measures of central tendency and variability was performed. It is concluded that the perception of accountants indicates that they recognize the possibility of improvement in job performance, as well as greater employability and income. They still set regular level of difficulty in the submission of financial statements in accordance with the new standard: IFRS for SMEs. The study indicates the need to offer continuing education, pointing the Regional Accounting Council and universities as important promoters in the process of qualification of accounting professionals.
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Bahador, Ku Maisurah Ku, and Abrar Haider. "Skillset to Assimilate Information Technologies in Accounting SMEs." In Advances in Business Information Systems and Analytics, 122–54. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-6623-8.ch006.

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Competence in operating IT on one hand aids the routine business activities related to an accountants' work and on the other helps them create an environment where these technologies operate at their optimum level for the strategic internal and external advantage of the business. Recent studies indicate that accounting businesses are now customer-oriented, information-driven, project-based, flatter in structure, and consist of a number of functional and cross-functional teams. An all-encompassing skill set for accountants is therefore required, which not only caters for IT skills but also accounts for organisational, human, and interpersonal skills. This chapter presents an empirically tested integrated framework for competency development consisting of technical, organisational, people, and conceptual skill dimensions. This framework focuses on technical skills and calls for skills in areas that complement technical knowledge, so as to institutionalise competency development as an ongoing activity of an accountant's professional lifecycle.
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Okwuosa, I. I. "Environmental Accountability, NGOS and Extended Producer Responsibility in Nigeria: The Views of Corporate Responsibility Officers and Accountants." In Advances in Environmental Accounting & Management, 55–81. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/s1479-359820200000009004.

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Conference papers on the topic "Environmental accountancy"

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Noynaert, Luc, Jérôme Dadoumont, René Cornelissen, and Kurt Van den Dungen. "The Involvement of SCK•CEN in Decommissioning Projects." In ASME 2013 15th International Conference on Environmental Remediation and Radioactive Waste Management. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/icem2013-96351.

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SCK•CEN is the Belgian Nuclear Research Centre. Founded in the mid-fifties, it has accumulated experience and know-how in all fields of the nuclear power production: in the neutronics calculation, radiation protection, waste management, fuel performance and analysis, nuclear measurements, radiochemistry, reactor technology, etc. Since 1989, SCK•CEN has launched Decommissioning activities to deal with the Technical Liabilities created by 40 years of operation. The main projects started were: • the dismantling of the BR3 PWR reactor; • the dismantling of active laboratories and the decontamination of buildings for unrestricted reuse; • the management of the waste arising from the refurbishment activities of the BR2, especially the management of the high active beryllium matrix. In 1989, the BR3 reactor, a Pressurized Water Reactor, was selected by the European Commission as one of the four pilot dismantling projects in the framework of the EC five year RTD program on dismantling nuclear installations. Through this project, SCK•CEN has built up a broad know-how in dismantling and decommissioning operations. This know how concerns the decontamination for dose rate reduction and/or free release of materials, teleoperated techniques for cutting highly activated components of a reactor, concrete decontamination techniques, characterization techniques of radioactive waste or for free release of components and development of decommissioning management and recordkeeping of material streams and of nuclear material accountancy. SCK•CEN is now actively involved in other decommissioning projects in Belgium and in expertise abroad. After giving an overview of the main achievements and the perspectives of the decommissioning of the BR3 reactor, the paper intends to present the involvement of SCK•CEN in the other decommissioning projects and to give an overview of our activities and capacities.
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Mason, J. A., A. C. N. Towner, B. M. Scott, K. Burke, and A. C. Tolchard. "Isothermal Calorimeters Applied to the Measurement of Plutonium Residues for Plant Post Operational Clean-Out." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4657.

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The Non-Destructive Assay (NDA) of residues is required for material accountancy and criticality control during the post operational clean out decommissioning phase of plutonium pyrochemical recovery facilities. Residues can be problematic for NDA methods using gamma ray and neutron measurement. Errors can be caused by multiplication in lumps and high (α, n) production rates (neutron measurements), and self shielding and matrix heterogeneity in the case of gamma ray methods. The paper describes the application of ANTECH Isothermal Calorimeters to the measurement of the plutonium content of residues from pyrochemical recovery processes. Almost all of the energy produced in the plutonium decay process is released with the α-particles, the energy released by fission is a very minor contributor due to the much longer half life compared with that for α-decay. The α-particles are slowed down over a very short distance within the material so that almost all the thermal power generated by the decay is deposited within the sample. Thus if the thermal power is measured, and the relationship between power generated and plutonium mass is known, then the plutonium content of the material can be determined. The ANTECH Isothermal Calorimeter consists of three concentric cylinders, each maintained at a different temperature (innermost highest, outermost lowest) by an automatic control system, so that heat flows from the inner cylinder (measurement chamber) to the outer cylinder where heat is drawn away by a controlled stream of air. The basis of the measurement involves trading precisely measured electrical power for the thermal power produced by the radioactive decay of the sample. A ‘power difference’ mode is used in which the measurement chamber (the inner cylinder) is maintained at a constant temperature by electrical heating. When a heat producing sample is inserted into the measurement chamber, the control system reduces the applied electrical power, as it is replaced by the thermal power produced by the sample. At equilibrium, the difference in applied electrical power gives the sample power. The plutonium mass of the sample is determined from this measured power and a knowledge of the sample effective specific power derived from gamma ray isotopic measurement. Calorimetry is potentially the most accurate NDA method for measuring plutonium. The thermal power is related directly to simple physical quantities (voltage and current) and is immune to the matrix interferences that affect neutron and gamma-ray techniques. Moreover, corrections are not required for sample inhomogeneity or chemical form. The main disadvantage of calorimetry is the time to achieve thermal equilibrium. This can be alleviated by pre-heating of the sample to approximately the internal temperature of the thermal element or by application of an equilibrium power prediction algorithm. ANTECH have been successfully producing calorimeters for 12 years during which in excess of 20 ANTECH calorimeters have been in service in various USA DoE and UK MoD facilities for the measurement of plutonium residues, achieving a total of almost 250 ‘calorimeter operational years’. In all approximately 10,000 individual measurements have been carried out making a significant contribution to decommissioning programs.
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Salleh, Kalsom. "Accountants and Technologies: Knowledge Management Model." In 2009 Second International Conference on Environmental and Computer Science. IEEE, 2009. http://dx.doi.org/10.1109/icecs.2009.106.

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Novak, Ana, Katarina Žager, and Ivana Barišić. "Analysis Of Prerequisite IT Skills And Competencies Of Professional Accountants." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.772.

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Due to the role of information technology (IT) in today’s business environment and the significant influence information technologies have on accounting operations, there is a growing need to continuous acquiring of IT knowledge and skills related to new and emerging IT. Given the current market demands for the accounting profession, the possession of IT skills and knowledge is imperative for both professional accountants in practice as well as accounting graduates. This paper investigates the skills that accounting graduates should develop through the analysis of a mixture of skills and competencies that are articulated by prominent professional accounting bodies along with the skills that employees deem important. In that context, special emphasis will be placed upon the analysis of the required IT skills and competencies. The paper aims to provide a detailed overview of the significant literature regarding prerequisite skills and competencies in ordering to identify expectations for future professional accountants that will serve as a basis for providing accounting education recommendations in that context. The results of the conducted analysis should provide useful information to higher education community as well as overall professional and scientific community.
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Narayana Pillai, Professor Lekshmi, Associate Professor Ken Ngangan, and Mrs Benedicta Gabonen Mellam. "Study on the Attitude of Accountants Towards Environmental Disclosures in Papua New Guinea (A study funded by Oceania Development Network)." In 4th Annual International Conference on Accounting and Finance (AF 2014). Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-1997_af14.54.

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Gualdi, Daniele. "ICT and Accounting Education. An innovative teaching method: the Practice Enterprise." In Sixth International Conference on Higher Education Advances. Valencia: Universitat Politècnica de València, 2020. http://dx.doi.org/10.4995/head20.2020.11208.

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The training of future accountants also needs to take into account the changes which have taken place in the accounting profession following profound transformations at economic level. Most of all, however, it should promote a teaching approach which manages to go beyond traditional frontal lectures in order to facilitate active learning. For all these reasons, the various accounting education syllabuses should be integrated with the use of ICT, thus helping achieve skills which are considered fundamental for employment purposes. These include problem solving, decision making, and team working, which is what the literature about accounting education continuously suggests. This paper is dedicated to discussing how all this can become possible through what is known as the Practice Enterprise methodology. The latter allows students to get to know the company by shaping it, as well as to apply accounting disciplines in a proactive and involved manner, making use of the most advanced ICT tools. The intent of this paper is also to show, also through research outcomes, how this method can reshape the teaching of accounting and allow for students’ training in an environment where they can apply effectively their theoretical knowledge and thus develop new knowledge, skills and competences.
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