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Journal articles on the topic 'Environmental accountancy'
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1
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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PAISEY, NICK. "The Professional Accountancy Bodies and The Provision of Education and Training in Relation to Environmental Issues." British Accounting Review 34, no. 4 (December 2002): 421–22. http://dx.doi.org/10.1006/bare.2002.0216.
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Rosefielde, Steven. "Soviet defence spending: The contribution of the new accountancy." Soviet Studies 42, no. 1 (January 1990): 59–80. http://dx.doi.org/10.1080/09668139008411852.
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Ismail, Puteh Mariam, Nor Farizal Mohammed, Mahfuzah Ahmad, and Normahiran Yatim. "Prior Academic Performance and Passing Professional Accounting Examinations: Empirical Evidence from Malaysia." Accounting and Finance Review (AFR) Vol.2(2) Apr-Jun 2017 2, no. 2 (February 28, 2017): 01–08. http://dx.doi.org/10.35609/afr.2017.2.2(1).
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Objective - The purpose of this research is to examine the relationship between prior academic performances at the secondary school level with passing professional accounting examinations. Methodology/Technique - Data for this research was extracted from the database of the Department of Professional Accounting Studies, Faculty of Accountancy, Universiti Teknologi MARA. University Teknologi MARA or UiTM is the only local university offering professional accounting courses by the Association of Chartered Certified Accountants (ACCA) and is a Platinum Approved Learning Partner with ACCA. Data was extracted on the students' success in completing ACCA, together with results of the secondary school examination Sijil Pelajaran Malaysia (SPM). The population used in this study included students who had either successfully completed or did not complete their professional studies at the university. The sample consisted of 780 students, of which 400 had not successfully graduated and 380 had successfully graduated. Data from 780 students were used for the statistical analysis. Findings - The study found that for successfully completion of professional accounting examinations, receiving distinction in Additional Mathematics during SPM, scoring a maximum number of A's, and starting from the science stream were highly significant. Novelty - This research is significant as it contributes to the literature on professional accounting education. It may be used to review prerequisites for entering professional accounting courses, which would help increase the number of professional accountants in Malaysia. Type of Paper: Empirical Keywords: Professional Accounting Qualifications; Success; Secondary School Performance; Examinations; English; Mathematics; Science; Malaysia JEL Classification: M30, M31, M41.
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Dalgaard, Randi, Niels Halberg, Ib S. Kristensen, and Inger Larsen. "Modelling representative and coherent Danish farm types based on farm accountancy data for use in environmental assessments." Agriculture, Ecosystems & Environment 117, no. 4 (December 2006): 223–37. http://dx.doi.org/10.1016/j.agee.2006.04.002.
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Volkov, Artiom, Mangirdas Morkunas, Tomas Balezentis, and Vaida Šapolaitė. "Economic and Environmental Performance of the Agricultural Sectors of the Selected EU Countries." Sustainability 12, no. 3 (February 7, 2020): 1210. http://dx.doi.org/10.3390/su12031210.
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This paper aims at to identify the differences in the performance of the agricultural sectors in the selected European Union Member States. The research covers 21 countries in the period from 2007–2017. The paper uses data from the Farm Accountancy Data Network (FADN). Three types of sectors were considered: Crop farming (wheat and rapeseed), specialist milk, and specialist cattle. The sector’s performance was measured by calculating the aggregate scores using the VIKOR technique. The panel regression model was also used to estimate and assess the technical and economic determinants of the sector’s performance. The obtained results indicated that the new EU Member States showed higher levels of performance compared to the old Member States. This finding may be attributed to the fact that some of the production factors in the new EU Member States are still under-valued compared to those of the old EU Member States.
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Samson, Elisabeth, Hayo M. G. Van der Werf, Pierre Dupraz, Jean-François Ruas, and Michael S. Corson. "Estimating environmental impacts of agricultural systems with LCA using data from the French Farm Accountancy Data Network (FADN)." Cahiers Agricultures 21, no. 4 (July 2012): 248–57. http://dx.doi.org/10.1684/agr.2012.0581.
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Sulewski, Piotr, Anna Kłoczko-Gajewska, and Wojciech Sroka. "Relations between Agri-Environmental, Economic and Social Dimensions of Farms’ Sustainability." Sustainability 10, no. 12 (December 6, 2018): 4629. http://dx.doi.org/10.3390/su10124629.
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Attempts to measure sustainability of farms are usually based on indicators of a set of sustainability dimensions. According to the literature, analyses should (but quite often do not) cover not only the level, but also the relations between the sustainability dimensions, because we could expect complementarity, synergies or competition between the sustainability goals. The aim of this paper was to measure and assess the interdependencies between dimensions of farms’ sustainability. The research was carried out on 601 farms that participate in the Polish Farm Accountancy Data Network (FADN), with the use of standard FADN data supported by additional information from interviews. Based on many variables, economic, environmental, social, and composite sustainability indices were collected. From the correlation and correspondence analyses it was concluded that the farms reached the balance of all three dimensions simultaneously when the level of sustainability indices was medium, while a high level of sustainability in one dimension made it very difficult to reach a high level in the others. It was also emphasized that assessing farms’ sustainability with the use of a simple aggregation of variables may be not correct since sustainability goals may compete with each other.
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Czyżewski, Bazyli, Anna Matuszczak, Aleksander Grzelak, Marta Guth, and Adam Majchrzak. "Environmental sustainable value in agriculture revisited: How does Common Agricultural Policy contribute to eco-efficiency?" Sustainability Science 16, no. 1 (July 8, 2020): 137–52. http://dx.doi.org/10.1007/s11625-020-00834-6.
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AbstractThe conflict between capital-intensive agriculture, often called industrial agriculture, and sustainable farming is ongoing, and not because of Western European countries, where intensification is increasingly sustainable. It is caused by several million small farms in Central and Eastern Europe that must choose a long-term development path. This is also a dilemma for agricultural policy: Are small farms so environmentally friendly that they should play the role of ‘landscape guardians’ at the expense of public support and economic vegetation, or should they strive to improve productivity through investments? This study offers a methodological contribution to the value-based sustainability approach by computing indicators of environmental sustainable value (ESV). The authors have attempted to combine the value-oriented approach with frontier benchmarking. They then tested how the European Union Common Agricultural Policy (CAP) schemes contribute to ESV using a long-term panel of regionally representative farms from Farm Accountancy Data Network (FADN) with regard to factor endowments, for the years 2004–2017. The seminal within–between specification was employed to control the time variant and time invariant space heterogeneity of European regions. The main finding is that higher investment support is beneficial to ESV. Regarding factor endowment influence, there was a positive impact of the capital–labour ratio. Except the cross-sectional impact of environmental subsidies, the payments exert a negative effect on ESV.
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Grzelak, Aleksander. "Accumulation of assets in farms covered by the FADN farm accountancy system in Poland – the economic and eco-efficiency context." Management 23, no. 2 (December 1, 2019): 281–94. http://dx.doi.org/10.2478/manment-2019-0031.
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Summary The primary objective of the article is to identify the accumulation processes in farms in Poland based on the economic size as well as the context of eco-efficiency (from the perspective of Environmental Sustainable Value). In addition, the importance of subsidies in generating accumulation was specified and the context of eco-efficiency was taken into account. Analysis of the environmental context was carried out with the use of the assessment of subsidies for public goods and return to cost ratio (RTC) based on the concept of Sustainable Value (SV). Cross-analysis has shown that with the transition to groups of farms with an increasing economic size, the situation was more favourable from the perspective of the accumulation rate and its level per 1 ha. Subsidies play a significant role in shaping accumulation. It was observed that the higher rate of accumulation associated with the transition to groups of farms with greater economic strength is accompanied by an increase in eco-efficiency through the prism of the RTC indicator. Larger (but not the largest) farms are more efficient in using the transformation of environmental inputs into production output, which does not mean that they exert an absolutely lower environmental pressure.
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Westbury, D. B., J. R. Park, A. L. Mauchline, R. T. Crane, and S. R. Mortimer. "Assessing the environmental performance of English arable and livestock holdings using data from the Farm Accountancy Data Network (FADN)." Journal of Environmental Management 92, no. 3 (March 2011): 902–9. http://dx.doi.org/10.1016/j.jenvman.2010.10.051.
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Razumov, Evgnii. "Globalization as a socio-environmental equilibrium: applying Luhmann`s theory to Integrated Reporting." SHS Web of Conferences 74 (2020): 01028. http://dx.doi.org/10.1051/shsconf/20207401028.
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International accounting standards systems are able to define borders by producing reference codes for institutional, informational and cultural codes. Such ways of influence are similar to globalization in other societal spaces: for example internalization of trade systems has been produced by creating institutes and organizations as well as miscellaneous standards. These tendencies have been highlighted by Niklas Luhmann through differentiation of borders determinants of a system. And this operational determination of globalization as continual creation of the world system is to be highly appreciated for comprehensive analysis of the last developments in accounting and reporting field influenced by environmental issues. In this paper three-tier classification of globalization in terms of system definition proposed as development of Niklas Luhmann ideas. Through analysis of the mean shifts in reporting as social memory phenomenon and communication process accounting problems reformulated as world system`s issues and demonstrated existence of globalization as operational phenomenon for accountancy and social responsibility systems. Concepts of the social systems theory have been visualized and interpreted to determine possible ways of equilibrium states for human systems and environment. As a result main ways for integrated reporting application and its future development formulated.
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Beaverstock, J. V. "Skilled International Migration: An Analysis of the Geography of International Secondments within Large Accountancy Firms." Environment and Planning A: Economy and Space 23, no. 8 (August 1991): 1133–46. http://dx.doi.org/10.1068/a231133.
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Grzelak, Aleksander, Michał Borychowski, and Jakub Staniszewski. "Pro-environmental actions of agricultural farms - example of holdings from the Wielkopolska region." Management 24, no. 2 (December 1, 2020): 236–50. http://dx.doi.org/10.2478/manment-2019-0055.
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Summary The main aim of the article is to identify pro-environmental actions in farms in the Wielkopolska region. The article uses the results of surveys carried out in 2020 in a group of 120 agricultural holdings from Wielkopolska running agricultural accounting according to the FADN (Farm Accountancy Data Network) system. The time scope of the analyses referred to the period 2016-2019, and in the case of economic data to 2018. The issue of pro-environmental activity on farms is complex due to the integration of the economic and environmental dimensions, which requires further scientific knowledge. It was found that the investigated farms in Wielkopolska, which undertook pro-environmental actions, most often realized it in the area of land improvement. The farms which showed the highest activity in terms of undertaken pro-environmental measures were more strongly connected with the market. The managers of these farms are open to innovative ecological solutions despite their quite high age (e.g. half of them are planning to install photovoltaics). It was also found that it was easier for larger farms to carry out pro-environmental measures due to the wider possibilities of income creation. In the case of smaller farms, there is a greater need to implement measures from the area of pro-environmental investments. In turn, in larger units, measures reducing production intensity, and in all groups concerning land improvement.
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Hloušková, Zuzana, Michaela Lekešová, Monika Hlaváčová, and Ludmila Pánková. "Multicriteria assessment of Czech farms." Agricultural Economics (Zemědělská ekonomika) 66, No. 3 (March 31, 2020): 101–11. http://dx.doi.org/10.17221/193/2019-agricecon.
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This paper describes a methodology for assessing farms that considers the multi-functionality derived from the requirements and expectations of the agricultural sector. To this end an original, multicriteria method was developed for assessing farms based on their individual data. Five dimensions were assessed (production, economic, financial stability, environmental, social & other), representing the most important aspects of farming. The overall assessment based on these five dimensions aims to express the total sustainability rate of the farms. The methodology used to develop this assessment is described. The results of the assessment for 2016 are presented and classified according to various factors and are linked to other important indicators. The data used is from the Farm Accountancy Data Network database in the Czech Republic.
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Watchman, Paul Q., Angela Delfino, and Andrew N. Davis. "A Flawed Prospectus?" Journal for European Environmental & Planning Law 4, no. 3 (2007): 195–212. http://dx.doi.org/10.1163/187601007x00208.
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AbstractThe purpose of this article is to assess the adequacy of disclosure requirements for environmental information. Beginning with listing rules and market disclosures, it then analyses disclosure from the viewpoint of accountancy standards, corporate governance and requirements for pension fund trustees, and finally, voluntary standards of disclosure and de facto or ad hoc disclosures occurring in different sectors of industry. It is argued that it is beyond doubt that environmental information is an important source of financial information. As such, it should be disclosed in a uniform manner and on a regular basis because of its potential impact on investment decision-making, company value and the viability and profitability of businesses. It follows that there should be an end to the uncertainty concerning the question of the "materiality" of environmental information, its disclosure and an acceptance of the need to disclose it. The failure to require specific disclosure of environmental information, and the general failure by corporations to accept the materiality of environmental information in light of other legislative developments in the field of investor protection, is viewed as a major weakness. Providing such important information to investors ought to be an obligation on listed companies. To overcome this significant weakness, specific and if possible, uniform disclosure rules for environmental information must be adopted generally.
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Roesch, Andreas, and Markus Lips. "Sampling Design for Two Combined Samples of the Farm Accountancy Data Network (FADN)." Journal of Agricultural, Biological, and Environmental Statistics 18, no. 2 (March 7, 2013): 178–203. http://dx.doi.org/10.1007/s13253-013-0130-5.
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Cortés, Raúl Hernando, Alejandra Riascos López, and William Antonio Idrobo. "Mud, value and welfare. An economic estimation of the impact in the Anchicayá river basin." Cuadernos de Administración 35, no. 63 (March 27, 2019): 42–54. http://dx.doi.org/10.25100/cdea.v35i63.6939.
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The implementation of modernizing projects in the midst of rural societies, in parallel with the great benefits in terms of regional and national growth, generates threats to local socio-ecological sustainability. Such is the case of the discharge of sludge generated by the Bajo Anchicayá dam in the Colombian Pacific in 2001. The economic assessment of the environmental impact is given to address the past, present and future impacts in cases such as the one described above where environmental goods and services as well as supervening exchange relationships are not guided by the logic of the market. However, this article attempts to account for the direction and scope of such effects, based on a pricing chrematistics and compensatory assessment claimed by court litigation by the affected communities under information restrictions and slightly commercialized economic dynamics. At the end, it was possible to establish the operability of the assessment methods, type of stated preferences, which simulate market conditions in favor of alternative strategies such as the transfer of benefits that while not infallible, with the lack of environmental accountancy, try to respect the spatial, time and socio-ecological complexity of territories such as the Pacific Coast.
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Repar, Nina, Pierrick Jan, Thomas Nemecek, Dunja Dux, and Reiner Doluschitz. "Factors Affecting Global versus Local Environmental and Economic Performance of Dairying: A Case Study of Swiss Mountain Farms." Sustainability 10, no. 8 (August 19, 2018): 2940. http://dx.doi.org/10.3390/su10082940.
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Improving the sustainability of the dairy food chain requires a simultaneous improvement in global and local environmental performance, as well as in the economic performance of dairy farms. We investigated the effect of different structural, farm management, socio-demographic, technological and natural-environment-related factors on the economic and environmental performance of dairying. Our analysis relied on a case study of 56 Swiss alpine dairy farm observations, for which cradle-to-farm gate life cycle assessments and farm accountancy data were combined. The data refer to the years 2006 to 2008. The effect of the selected factors on farms’ economic and environmental performance was analysed by means of non-parametric statistical approaches. The results revealed the existence of some factors presenting synergies and several factors showing trade-offs in the enhancement of farm global environmental, local environmental and economic performance. More generally, the promotion of farm global environmental performance and farm economic performance was shown to be synergetic whereas the enhancement of farm global and local environmental performance turned out to be mostly antinomic. However, some factors, namely organic farming, higher agricultural education, silage-free milk production, and also, to a weaker extent, full-time farming, larger farm size and lower intensity of cattle concentrates use, showed a potential to bring simultaneous improvements in the global and local environmental performance as well as the economic performance of dairy farming. Policy-makers should be aware of the complexity of the joint improvement of farm economic and environmental performance and only promote factors capable of synergistically enhancing the environmental and economic performance of dairy farming.
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Dezalay, Yves, and Mikael Rask Madsen. "Henimod entreprenant miljøpraksis - en præliminær analyse af dansk miljøekspertise som socialt felt." Dansk Sociologi 11, no. 1 (August 22, 2006): 41–56. http://dx.doi.org/10.22439/dansoc.v11i1.601.
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From militant to entrepreneu-rial environmental practice:
on the construction and trans-formation of a Danish field of environmental expertise
By tracing the trajectories of holders of environmental expertise, this article attempts to understand the social construction of environmental protection measures in Denmark. The focus is not on these measures, per se, but rather on them as the product of inter-professional battles in, out and around that state. With an analytical starting point in the reflexive sociology developed by Pierre Bourdieu, the social space in which these struggles are taking place is seen as an open fluid field constituted by a mixture of loosely connected symbolic practices occupying different (and changing) positions within the field of state power. The article argues that the environmental space was initially dominated by a group of older lawyers and social scientists and was reconstructed by the arrival of young engineers and biologists, who came from the radicalized parts of the university milieu and similar social networks. The environmental field has recently developed in several directions. The original experts are still involved in the mainstream technical way of dealing with the environment. At the same time they are links to a new generation of environmental experts engaged in market-oriented symbolic investments in eco-management and accountancy. The success of the environmental movement has caused both renewed interest and a diffusion of the groups of agents at the same time.
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Dianita, Mirna, and Niki Hadian. "Accounting Students' Perceptions of AEC 2015 on Public Accounting Profession." GATR Journal of Business and Economics Review 1, no. 1 (December 27, 2016): 34–41. http://dx.doi.org/10.35609/jber.2016.1.1(5).
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Objective - The economic growth of a country isvery importantbecause it reflects the country's economic development and success. This study's objective is to examine how accounting students' perceptions of the public accounting profession are taken into account in facingthe AEC 2015. In that regard, this study gauges how Indonesian companies can fulfil their needs to be more competitive in meeting the goals of the AEC 2015. Methodology/Technique - This study is qualitative in nature thus analysis will be descriptive. Questionnaires were distributed to currently activestudents of accounting in Indonesia. The samples were extracted from a nonprobability sampling technique. The 339 respondents were selected based on a set of basic considerations. In this context, the participants must have knowledgeof the AEC 2015 and are currently studying in public accountancy as a profession All were from Indonesia. Findings - Results drawn from the respondents indicate that they do not deeply understand the description of the AEC 2015.Majority of the respondents (27.4%) understood that the implementation of the AEC 2015 will make goods and services flow freely and majority (39.8%) also feel that they have a good ability in speaking with almost half of them assuming that they also write well in English. With regards to their competence in accountingafter graduation, more than half (52.2%) of the respondents agreethat the competence of public accountants from the host country will not be able to compete with those from ASEAN countries. Novelty - This paper enables accounting students to understand the challenges they face ahead,especially for those who are prospective successors to the Indonesian nation. Type of Paper: Empirical Keywords: AEC 2015, Public Accounting Profession, Accounting, Accounting Students Perceptions
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Dumpala, Rama Mohana Rao, Manjulata Sahu, Brijlesh K. Nagar, Vaibhavi V. Raut, Naina H. Raje, Neetika Rawat, Jeyakumar Subbiah, Manoj Kumar Saxena, and Bhupendra S. Tomar. "Accountancy for intrinsic colloids on thorium solubility: The fractionation of soluble species and the characterization of solubility limiting phase." Chemosphere 269 (April 2021): 129327. http://dx.doi.org/10.1016/j.chemosphere.2020.129327.
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Matthews, Keith B., Ansel Renner, Kirsty L. Blackstock, Kerry A. Waylen, Dave G. Miller, Doug H. Wardell-Johnson, Alba Juarez-Bourke, Juan Cadillo-Benalcazar, Joep F. Schyns, and Mario Giampietro. "Old Wine in New Bottles: Exploiting Data from the EU’s Farm Accountancy Data Network for Pan-EU Sustainability Assessments of Agricultural Production Systems." Sustainability 13, no. 18 (September 9, 2021): 10080. http://dx.doi.org/10.3390/su131810080.
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The paper presents insights from carrying out a pan-EU sustainability assessment using Farm Accountancy Data Network (FADN) data (the old wine) with societal metabolism accounting (SMA) processes (the new bottles). The SMA was deployed as part of a transdisciplinary study with EU policy stakeholders of how EU policy may need to change to deliver sustainability commitments, particularly to the UN Sustainable Development Goals. The paper outlines the concepts underlying SMA and its specific implementation using the FADN data. A key focus was on the interactions between crop and livestock systems and how this determines imported feedstuffs requirements, with environmental and other footprints beyond the EU. Examples of agricultural production systems performance are presented in terms of financial/efficiency, resource use (particularly the water footprint) and quantifies potential pressures on the environment. Benefits and limitations of the FADN dataset and the SMA outputs are discussed, highlighting the challenges of linking quantified pressures with environmental impacts. The paper concludes that the complexity of agriculture’s interactions with economy and society means there is great need for conceptual frameworks, such as SMA, that can take multiple, non-equivalent, perspectives and that can be deployed with policy stakeholders despite generating uncomfortable knowledge.
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Dabkienė, Vida, Tomas Baležentis, and Dalia Štreimikienė. "Calculation of the carbon footprint for family farms using the Farm Accountancy Data Network: A case from Lithuania." Journal of Cleaner Production 262 (July 2020): 121509. http://dx.doi.org/10.1016/j.jclepro.2020.121509.
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Pastusiak, Radosław, Michał Soliwoda, Magdalena Jasiniak, Joanna Stawska, and Joanna Pawłowska-Tyszko. "Are Farms Located in Less-Favoured Areas Financially Sustainable? Empirical Evidence from Polish Farm Households." Sustainability 13, no. 3 (January 21, 2021): 1092. http://dx.doi.org/10.3390/su13031092.
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The topic of farms that deal with environmental constraints is an ongoing agricultural policy issue, including within the Common Agricultural Policy. We propose empirical evidence based on a sample of Farm Accountancy Data Network (FADN) farm households, evaluate the influence of chosen factors on financially sustainable farm development and verify less-favoured area (LFA) farms’ growth compared with non-LFA households. To specify farm households, we use the Sustainable Growth Challenge (SGC) model and DuPont decomposition based on financial measures and indicators that were adopted from corporate finance. It is concluded that the differences in SGC and revenue growth values between LFA and non-LFA farms mainly results from the system of subsidising LFA farms that receive compensation for farming in areas with adverse environmental conditions. Generally, the impact of agricultural policies on LFA and non-LFA farms is significant and may weaken the effect on LFA. With the exception of education, other sociodemographic factors do not highly influence farm efficiency. Along with improvements in the quality of human capital (e.g., higher education level), awareness of subsidies, and debt and innovative solutions increases. The interest in precision agriculture and agriculture 4.0 is also growing, which directly translates into better technological and financial efficiency of farms.
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Syahril, Syahril, and Dedy Arfiyanto. "PERANAN AKUNTAN DALAM PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA RUMAH SAKIT DI WILAYAH KABUPATEN SUMENEP." PERFORMANCE: Jurnal Bisnis & Akuntansi 7, no. 1 (March 15, 2017): 19–31. http://dx.doi.org/10.24929/feb.v7i1.344.
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Accountants have a very big role to encourage companies to get involved in activities that show concern for environmental issues Social or Corporate Social ResponsibilityThe purpose of this study is to determine the role of accountants, especially internal accountants in the implementation of Corporate Social Responsibility Hospital in the District Sumenep. This research is descriptive research with qualitative approach. By using this qualitative Descriptive research, writer use to describe, interpret and describe data that writer get from observation, interview and documentation. The analysis uses an interactive model with three procedures: Data Reduction, Presentation of Data and Drawing Conclusions.The role of internal accountants in the implementation of social activities is needed for corporate social responsibility (Hospital in Sumenep District). Because the involvement of internal accountants is very big influence on the decision-making process related to social problems or Corporate Social Responsibility (Corporate Social Responsibility) Keywords : Internal Accountant, Corporate Social Responsibility, Hospital
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Alimbudiono, Ria Sandra, and Dwi Suhartini. "Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection." Issues In Social And Environmental Accounting 8, no. 1 (March 31, 2014): 48. http://dx.doi.org/10.22164/isea.v8i1.89.
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This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting <br />and environmental costing.
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Maroun, Warren. "Culture, profitability, non-financial reporting and a meta-analysis." Meditari Accountancy Research 23, no. 3 (October 5, 2015): 322–30. http://dx.doi.org/10.1108/medar-04-2015-0020.
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Purpose – This paper aims to highlight key limitations of meta-analyses (and the underlying research) dealing with the correlation between corporate social environmental disclosures (CESDs) and financial measures, using cultural characteristics as moderating variables. Design/methodology/approach – This paper takes the form of a review. It discusses a research paper published in the current issue of Meditari Accountancy Research, identifies general limitations of meta-analyses and makes recommendations. Findings – Several issues need to be taken into account by meta-analyses examining the correlation between CESD and financial measures over long periods of time. These include the effect of different accounting standards, the implications of the increasing use of fair value measures, the relevance of the users of corporate reports and the importance of corporate governance systems. Originality/value – The review contributes to the debate on the need for methodological and theoretical eclecticism when it comes to corporate governance research. Positivist techniques have their role to play, but these must be complemented by interpretive and critical analysis to provide a balanced account of the development and relevance of CSED.
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Sulewski, Piotr, and Adam Wąs. "Awareness of Sustainable Agriculture among Polish Farmers – Beneficiaries of the CAP." Wieś i Rolnictwo, no. 4 (181) (December 20, 2018): 43–65. http://dx.doi.org/10.53098/wir042018/03.
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The main objective of the study was an assessment of the awareness and actions undertaken by farmers in the selected fields of farm activity from the sustainability point of view. The research covered a representative sample of 600 farmers participating in the Polish Farm Accountancy Data Network (FADN). The data from the FADN database were supplied by the information from interviews with farmers. The sustainability indicators were analysed with regard to the amount and type of subsidies received. The sample was divided regarding type and amount of support. The results showed that, on average, the highest sustainability indicators were in farms receiving support under agri-environmental programmes and located in LFAs (less favoured areas), while the lowest were usually in other farms in the LFAs. The analysis of differences between farms categorised according to the total value of subsidies received, found that on average farms with the highest absolute level of support achieved higher sustainability parameters in all dimensions. Based on the results it can be concluded that higher and more varied subsidies to farmers are positively correlated with sustainability of their farms.
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Gołaś, Marlena, Piotr Sulewski, Adam Wąs, Anna Kłoczko-Gajewska, and Kinga Pogodzińska. "On the Way to Sustainable Agriculture—Eco-Efficiency of Polish Commercial Farms." Agriculture 10, no. 10 (September 27, 2020): 438. http://dx.doi.org/10.3390/agriculture10100438.
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The negative impact of agriculture on the natural environment is not a new issue. One of the ideas to overcome this problem is the eco-efficiency concept, analyzing the agricultural output in relation, not only to traditional inputs, but to the environmental impact, as well. This paper aims at calculating the eco-efficiency of Polish commercial farms, based on a representative sample of 601 farms participating in the Polish Farm Accountancy Data Network (FADN). To assess the eco-efficiency of the farms, variables illustrating traditional inputs (land, labor, capital), as well as variables reflecting the environmental pressure of the surveyed farms (greenhouse gas (GHG) emissions, and nitrogen and phosphorus surpluses) were used. Data envelopment analysis (DEA) revealed that, on average, farms could reduce their inputs by almost a quarter without reducing their outputs. Additionally, it was revealed that incorporating externalities of agricultural production into analyses decreases the diversity of the farm population in terms of efficiency measures. According to the analyses, more eco-efficient farms are characterized by larger utilized agricultural area (UAA), higher production value, and higher intensity of chemical inputs per 1 ha, but at the same time by lower amounts of inputs used per production unit. Moreover, more eco-efficient farms achieved higher farm incomes in many terms: total, per 1 ha of UAA, and per 1 EUR of production value.
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Beaty, S. E. "The Thorp Project - An Overview." Energy & Environment 6, no. 4 (June 1995): 383–89. http://dx.doi.org/10.1177/0958305x9500600405.
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BNFL is an international company offering a nuclear fuel service. BNFL owns and operates facilities for the storage and reprocessing of irradiated fuel, and treatment of wastes arising, at the Sellafield site in West Cumbria. In 1974, BNFL announced its intention to undertake the Company's largest ever project, the provision of a new, integrated, reprocessing facility known as THORP (Thermal Oxide Reprocessing Plant). The purpose of THORP is to recover uranium and plutonium from spent oxide fuel that has been irradiated in nuclear reactors used for the generation of electricity. The plant has been designed to high standards to avoid jeopardising the safety of any person on or off site as a result of its operation. This paper provides an overview of the project outlining some of the major aspects, encompassing the history of the project, environmental impact, safeguards/accountancy, commercial information, the use of the products in mixed oxide fuel and the development of the THORP workforce. It concludes that the large investment made in plant, equipment and people, will ensure that the radiological impact of THORP's operations on the environment is insignificant, and that as the radioactive commissioning of THORP is proceeding successfully, that there is increasing confidence within, and external to, BNFL that THORP will be a commercial and environmental success for Britain.
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GADENNE, DAVID, and MONIR ZAMAN. "STRATEGIC ENVIRONMENTAL MANAGEMENT ACCOUNTING: AN EXPLORATORY STUDY OF CURRENT CORPORATE PRACTICE AND STRATEGIC INTENT." Journal of Environmental Assessment Policy and Management 04, no. 02 (June 2002): 123–50. http://dx.doi.org/10.1142/s1464333202000954.
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This paper investigates the current state of corporate Australia's environmental management accounting practices and environmental management accountants' perceptions of how environmental management accounting information should be accounted for and reported in the annual report of an environmentally sensitive corporation. The results indicate that many Australian companies have not yet developed a holistic approach to environmental costing, and that environmental management accountants believe that environmentally induced costs and expenses should be reported as notes to financial statements, rather than in the profit and loss statement in the corporate annual report. However, results are inconclusive as to whether certain environmentally induced expenditure should be capitalised and amortised separately in the balance sheet, while there is some support for environmentally induced end-of-pipe and integrated technologies being recognised separately as assets in the balance sheet.
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Fanelli, Rosa M. "A new classification of European Union regions: A decision support tool for policymakers." Spanish Journal of Agricultural Research 17, no. 1 (April 15, 2019): e0102. http://dx.doi.org/10.5424/sjar/2019171-13481.
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The classification of agricultural and territorial systems is essential to improve the comparability of regions for the development programmers of the Common Agricultural Policy (CAP), to give new tools of intervention to policymakers and to increase farmers’ knowledge. Analysis of the principal characteristics of these systems is essential during a time in which the new CAP is being designed for the period 2021-2027. The research is focused on the analysis of the agricultural features of 228 regional areas (NUTS 2) of the 28 European Union (EU) countries. It considers two specific sets of environmental and socio-economic indicators provided by the Farm Accountancy Data Network (FADN). The main factors that differentiate agricultural systems in EU regions from one another were identified with the application of principal component analysis, while the classification of the same regions in homogeneous groups was carried out through hierarchical cluster analysis. The results clearly show that some groups of “homogeneous” EU regions such as the Natura 2000 area and the family-run agricultural system, which have weaker agricultural structures than the average of the 228 EU regions considered in this study, have a greater need for the restructuring of their agricultural systems than others (e.g., the professional agricultural system and the food industry system). The results confirm that policy design should not consider EU agriculture as a whole, but should take into account the environmental and structural specificities of agricultural holdings, as well as the different training levels of farm managers.
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Blackburn, Robert, Peter Carey, and George Tanewski. "Business advice by accountants to SMEs: relationships and trust." Qualitative Research in Accounting & Management 15, no. 3 (August 6, 2018): 358–84. http://dx.doi.org/10.1108/qram-04-2017-0022.
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Purpose The purpose of this paper is to test a conceptual framework explaining the role of relationships and trust in enabling the purchase of business advice by small business owner–managers from their external accountants. Design/methodology/approach The study uses a semi-structured interview approach with 20 small- and medium-sized enterprise (SME) owners and accountants in London and Melbourne. Findings The interview data support the conceptual framework’s central proposition that relationships and trust, rather than being antecedents of demand for advice, are necessary conditions for enabling latent demand. SMEs with greater propensity to trust are more open to buying business advice but not necessarily from their accountant. Research limitations/implications A limitation of the fieldwork is that it is based on a non-random and limited sample of accountants and SMEs. Practical implications Accountants in public practice can no longer assume that the already established relationships with their clients, developed while providing compliance services, will automatically lead SME clients to purchase business advice. Originality/value The paper contributes to the accounting literature by developing a conceptual model of relationships and trust that will assist the profession in better understanding the complex dynamics of the accountant–client relationship. The conceptual model distinguishes, for the first time, the antecedent factors of demand for business advice from the enabling roles of relationships and trust. Fieldwork interviews also yielded new insights into how SMEs’ decisions to purchase business advice are influenced by specific personality traits of SME owner–managers and additional antecedent demand factors not identified in the extant literature – economic conditions, environmental turbulence and business life-cycle.
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Mattern, Shannon. "Of Mud, Media, and the Metropolis." Cultural Politics 12, no. 3 (November 1, 2016): 310–31. http://dx.doi.org/10.1215/17432197-3648870.
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For millennia, mud and its geologic analogues have bound together our media, urban, architectural, and environmental histories. Some of the first writing surfaces, clay and stone, were the same materials used to construct ancient city walls and buildings, whose facades also frequently served as substrates for written texts. The formal properties of those scripts—the shapes they took on their clay or, eventually, parchment and paper foundations—were also in some cases reflected in urban form: how the city molded itself from the materials of the landscape. And those written documents have always been central to our cities’ operation: their trade, accountancy, governance, and culture. In examining the place of mud in the Kulturetechniken of city-making and record-keeping, we see that urban and administrative culture are both utterly dependent on geological resources. Aggregating these often separate historical lineages has the potential to enrich the disparate disciplinary knowledges that are bound together here, but there’s more at stake than historiography. These public squares, city walls, building facades, urban archives, and sandy stores where earthen materials and writing intersect are the humble city sites where politics play out at myriad scales—where the entanglement of global and local political-economic forces enter people’s lives through the material, the geological, and the aesthetic.
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Zieliński, Marek, and Jolanta Sobierajewska. "NATURA 2000 SITES IN POLAND AND THEIR IMPACT ON THE FUNCTIONING OF FARMS." Annals of the Polish Association of Agricultural and Agribusiness Economists XXI, no. 2 (June 3, 2019): 307–17. http://dx.doi.org/10.5604/01.3001.0013.2196.
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The paper described the network of Natura 2000 sites in Poland, the state of spending funds on Package 4. “Valuable habitats and endangered species of birds in Natura 2000 sites of the Agri-environmental-climate measure implemented under the RDP 2014-2020” (Package 4. of the AECM under the Rural Development Programme 2014-2020) as of 31.12.2017 and also assessed the functioning of farms belonging to beneficiaries of this package against a background of farms from outside Natura 2000 sites, which kept accounts for the Polish FADN in the years 2015-2017. It has been determined that, in Poland, the share of areas covered by the Natura 2000 network in the land area of the country is 19.6%, however, in the case of voivodeships and districts, it is varied. In addition, it has been determined that the state of spending funds under Package 4 has, so far, been PLN 518.8 million and has accounted for 29.6% of total funds spent as part of the AECM under the RDP 2014-2020. It turned out that farms belonging to beneficiaries of Package 4, against a background of other farms which kept accounts for the Polish FADN in the years 2015-2017, were characterised, inter alia, by lower production intensity and lower productivity of production factors. Moreover, those farms obtained lower income per 1 ha of UAA. Analyses have been carried out based on the data from the General Directorate for Environmental Protection, the Central Statistical Office in Warsaw, the Agency for Restructuring and Modernisation of Agriculture, the Polish Farm Accountancy Data Network (Polish FADN) and the Institute of Soil Science and Plant Cultivation National Research Institute.
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Pavić, Lazar, Jernej Turk, Ivo Grgić, and Jernej Prišenk. "Impact Analysis of the Young Farmers’ Support Program on Slovenian Dairy Sector Development Using Econometric Modeling Approach." Agronomy 10, no. 3 (March 21, 2020): 429. http://dx.doi.org/10.3390/agronomy10030429.
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This study analyzes the effects that action 112 of the Rural Development Policy had on the socioeconomic status of Slovenian dairy farms. The data used in this paper were collected from Farm Accountancy Data Network (FADN), a database for applicants in action 112 (young farms transferees), from whose applications for participation in this action the data were obtained. Twenty-eight different econometric models were developed during the first stage of the research. The evaluation of the models was subsequently performed by applying valid statistical and econometric criteria. The results reveal the main positive effects that action 112 had on socioeconomic indicators of the dairy farms: number of full-time labor power, number of head of large livestock, total revenue (in euros) and net value added. Statistically significant differences in benefits from action 112 among dairy farms were determined by using two sets of dummy variables: region and level of education. The research in the field of the effect of the rural development policy action support of young farmers on socioeconomics performance of milk farms can make a significant contribution to developing the researchers’ work and policy makers’ decisions. Furthermore, this research is important from the agronomic point of view, since its results support two of the basic goals of Common agricultural policy after 2020: environmental care and conservation of landscape and biodiversity.
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Maddock, Lelys. "A quartet of poems." Accounting, Auditing & Accountability Journal 30, no. 3 (March 20, 2017): 756–58. http://dx.doi.org/10.1108/aaaj-11-2016-2778.
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Purpose These texts form part of a quartet, the purpose of this paper is to draw attention to the destruction of our planet by presenting the elements as deities of nature: in Agitation the god is earth, in Burning the boy-god is fire, and in Mater Lachrymosa the mother-goddess is air (the first poem’s persona is the goddess of water/rain. Titled Heat, it is published in Volume 29 Issue 5 of AAAJ). The inspiration for these poems was Mervyn King’s statement that “Effective integrated reporting requires careful collection and co-ordination of different types of data for analysis by multi-disciplinary teams”. (King III, 2009) and his thought-provoking advocacy of the idea that “the board should provide effective leadership based on an ethical foundation” (King III, 2009). Design/methodology/approach These poems are written in free verse (which mimics the nuances and cadences of spoken English). Findings Frequent media coverage of global warming, corporate social responsibility policies, integrated reporting and dwindling resources have become fashionable clichés. We need to empower the message. CSR and the integrated report have no value if they become tick-the-box exercises. Originality/value Poetry is not generally associated with accountancy, finance, environmental law or geography so these texts are unusual in their genre and approach. The underlying concept is the interconnectedness of the themes and looking at issues with new eyes.
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Popoola, Oluwatoyin Muse Johnson. "Preface to the Third Issue of Indian-Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 1, no. 3 (July 1, 2017): 1–3. http://dx.doi.org/10.52962/ipjaf.2017.1.3.20.
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I have the honour and privilege to welcome you to the Vol. 1 Issue 3 of Indian-Pacific Journal of Accounting and Finance. In this Issue 3, the journal emphasises on accounting information system, corporate governance and risk management, accounting regulation and financial reporting, and accounting.
In the first paper with the caption “Examining AIS Software and Co-operatives Performance in Malaysia”, Mr Mohd Hadzrami Harun Rasit (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) and Dr Mohammad Azhar Ibrahim (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine the use of Accounting Information System (AIS) software in the context of Malaysian co-operatives. The objectives of this paper are categorised into two, namely: to document the types of AIS software used by co-operatives, and to examine the relationship between the types of AIS software used and performance of the co-operatives. Furthermore, the paper draws on the resource-based view (RBV) to examine the gap issue. Findings from this study suggest that commercial and developed-in-house AIS software are mostly used by co-operatives. Also, the results reveal that co-operatives performance is not associated with the types of AIS software used by the co-operatives. The research provides valuable insights into the implementation of AIS among Malaysian co-operatives, which has received little attention thus far from academic, governmental and professional bodies.
In the second paper with the title “A Review of Financial Distress Prediction Models: Logistic Regression and Multivariate Discriminant Analysis”, Mr Ehsan ul Hassan (School of Economics, Finance and Banking, Universiti Utara Malaysia), Dr Zaemah Zainuddin (School of Economics, Finance and Banking, Universiti Utara Malaysia), Dr Sabariah Nordin (School of Economics, Finance and Banking, Universiti Utara Malaysia) present a review of literature for early prediction of financial bankruptcy. The study contributes to the formation of a systematic review of the literature regarding previous studies done in the field of bankruptcy. It addresses two most commonly used financial distress prediction models, that is, multivariate discriminant analysis and logit regression. Models are discussed with their advantages and disadvantages. After methodological review, the authors advance that logit regression model (LRM) might perhaps have more advantages than multivariate discriminant analysis (MDA) for better prediction of financial bankruptcy. However, accurate prediction of bankruptcy is beneficial to improve the regulation of companies, to form policies for companies and to take any precautionary measures if any crisis is about to come in future.
In the third paper captioned “Accounting Regulation and Financial Reporting Quality: Pre-and-Post IFRS Nigeria Evidence”, Philip Jehu (Federal University Kashere, Gombe, Nigeria) and Dr Mohammad Azhar Ibrahim (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine whether accounting regulation is associated with financial reporting quality in Nigeria. The authors use accrual-based earnings management construct – abnormal accruals as a proxy for financial reporting quality. The study reveals some significant variation in abnormal accruals with the implementation of International financial reporting standards (IFRS) to regulate accounting practice. Similarly, the research finds that the control variables - firm size, leverage, and return on asset have significant effects on financial reporting quality. This study aligns and consistent with previous studies indicating the effectiveness of IFRS adoption in improving financial reporting quality. The study contributes to the discussion on IFRS adoption across reporting environments. Regulatory agencies in Nigeria might need to consider the combined effect of other corporate governance laws to ensure quality reporting. The study is limited by our sample (2009 - 2014), and by the proxies for both accounting regulation and financial reporting quality, the data of which was in most part handpicked. The authors recommend future research to consider perhaps testing the combined effect of other corporate governance variables like audit committees and board characteristics.
In the fourth paper entitled “Investigating Ownership Structure, Company Characteristics and Online Environmental Disclosure in Malaysia”, Dr. Ali Saleh Ahmed Al_arussi (Xiamen University Malaysia) and Dr. Redhwan Ahmed Al_dhamari (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) focus on environmental disclosure on the Internet and examine whether ownership structure and company characteristics have a significant association with the level of Internet environmental disclosure (IED) amongst Malaysian companies. Six variables – management ownership, government ownership, firm size, level of technology, industry type, and profitability – have been chosen to be examined in this study. Multiple regression analysis is used to test these relationships by analysing the data of 201 online annual reports on the websites of Malaysian companies. The results indicate that government ownership, firm size, level of technology and industry type are positively and significantly associated with IED; management ownership is negatively and significantly associated with IED, and profitability did not show a significant relationship. The results of this paper can be used by regulators to enhance and regulate online environmental reports as it is still voluntary based.
In the fifth paper with the title “Examining the Livelihood Assets and Sustainable Livelihoods among the Vulnerability Groups in Malaysia”, Dr Ahmad Zubir Ibrahim (School of Government, Universiti Utara Malaysia), Dr Kalthum Hassan (School of Government, Universiti Utara Malaysia), Dr Roslina Kamaruddin (School of Economics, Finance and Banking, Universiti Utara Malaysia), and Associate Prof. Dr. Abdul Rahim Anuar (School of International Studies, Universiti Utara Malaysia) investigate the relationship between livelihood assets and sustainable livelihoods. The study is in response to the livelihood vulnerability group such as paddy farmers, coastal fishers and rubber tappers in rural areas, which are susceptible to economic shock and climate change such as flood and drought. This condition will, no doubt, jeopardise the livelihoods of this group and hence the research gap. This study adopts quantitative study with stratified sampling method to select a total of 600 respondents from rural areas in Kedah and Kelantan. The findings confirm that physical asset, natural asset and social asset are significantly related to the achievement of sustainable livelihoods. Some recommendations have been highlighted to assist the concerned parties in improving sustainable livelihoods among the vulnerable group in rural areas.
As you read through this Vol. 1 Issue 3 of IPJAF, I would like to summarise that the success of the journal depends on your active participation and those of your colleagues and friends through submission of high-quality articles within the journal scope for review and publication.
I beseech our revered authors to enjoy the benefits IPJAF provides about mentoring nature of the unique review process that offers high quality and helpful reviews tailored to improving their manuscripts.
I acknowledge your support as we endeavour to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.
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Januarti, Indira, and Anis Chariri. "CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY." Jurnal Reviu Akuntansi dan Keuangan 9, no. 2 (July 17, 2019): 162. http://dx.doi.org/10.22219/jrak.v9i2.8577.
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Abstract This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public accountant and non-CPAs. Similar research has been done but the respondent students majoring in accounting, so that the election is still a career intentions. This study uses respondents who had actually obtained the register of accountants so that their career choice becomes real not just intentions. The study sample as many as 251 graduates PPA Undip. Data obtained by sending a questionnaire via e-mail or via courier. The analytical tool used to test the hypothesis is logistic regression.The results of the study provide evidence that the only variable professional training has positive effects on the possibility of selecting a career as a public accountant and non-CPAs. Variable values of social, financial and environmental work is not a positive influence on elections for a career as a public accountant and non-CPAs. Financial variables and the working environment has a negative value, ie non public accounting profession provide financial expectations and working environment a better than the public accounting profession
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Ideh, Abel Oghenevwoke, Ndu Marvis Okolo, and Emeka Steve Emengini. "Non-Oil Sector and Economic Growth in Nigeria: The National Accounts Perspective." European Journal of Sustainable Development 10, no. 1 (February 1, 2021): 185. http://dx.doi.org/10.14207/ejsd.2021.v10n1p185.
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This study examines the impact of expansion in non-oil sector on sustainable economic growth of Nigeria economy. The study sourced data from the Central bank of Nigeria (CBN) statistical bulletin covering the periods of 2000 – 2019. An economic growth model was formulated using the study variables and the model was estimated using vector auto-regression (VAR) techniques, other diagnostic tests such as Roots of Characteristic Polynomial for VAR model stability, Augmented Dickey-Fuller test for time series stationarity, and granger causality tests were conducted to ensure the reliability of the model estimates. The analysis revealed that the estimated model is stable while the VAR and variance decomposition results shows that real gross domestic product is strongly endogenous in the short run but weakly endogenous in the long run. Further findings suggest that in the long run non-oil sector is strongly endogenous to real gross domestic product (92% contribution). The study, therefore, recommends diversification of the Nigerian economy by focusing more attention on agriculture, solid minerals, and service sectors as they tend to influence economic growth in the long run. More so, improved frameworks of accounting in areas of non-oil revenues are desirable for the accountancy profession.