Academic literature on the topic 'Environmental accountig'

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Journal articles on the topic "Environmental accountig"

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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 (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,
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Joshi, Prakriti. "Mineral Accounts in India – Towards Environmental Accounting Approach." Quest-The Journal of UGC-ASC Nainital 8, no. 2 (2014): 105. http://dx.doi.org/10.5958/2249-0035.2014.01071.7.

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Dalmacio, Flavia Zoboli, and Francislene F. M. de Paulo. "Accounting Disclosure: Publication of Social/Environmental and Financial Aspects in Accounting Statements." Brazilian Business Review 1, no. 2 (2004): 74–88. http://dx.doi.org/10.15728/bbr.2004.1.2.1.

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Rasit, Zarinah Abdul. "Environmental Management Accounting Implementation and Environmental Performance through Enhanced Internal Process Innovation." Journal of Advanced Research in Dynamical and Control Systems 12, no. 1 (2020): 46–55. http://dx.doi.org/10.5373/jardcs/v12i1/20201007.

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Chaturvedi, Dr Ankita. "Environmental Accounting Disclosures and Financial Performance in India." Journal of Advanced Research in Dynamical and Control Systems 12, SP8 (2020): 81–93. http://dx.doi.org/10.5373/jardcs/v12sp8/20202504.

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Jalil, Marzie Hatef, Mahsa Narimani Abar, and Fatemeh Dadashian. "Environmental Management Accounting Model on the Basis of Environmental Management System in Leather Industry." International Journal of Environmental Science and Development 7, no. 1 (2016): 52–58. http://dx.doi.org/10.7763/ijesd.2016.v7.740.

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Niyama, Jorge Katsumi, and Cesar Augusto Tiburcio Silva. "Accounting and Its Environment in Brazil." Brazilian Business Review 2, no. 1 (2005): 13–22. http://dx.doi.org/10.15728/bbr.2005.2.1.2.

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Shil, Parag. "Forms and Legal Framework of Environmental Accounting in India." International Journal of Scientific Research 2, no. 6 (2012): 88–89. http://dx.doi.org/10.15373/22778179/june2013/29.

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Sekerez, Vojislav. "Environmental Accounting as a Cornerstone of Corporate Sustainability Reporting." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 1 (2017): 7–14. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.41.1001.

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The major objective of this paper is to stress a role of environmental accounting in developing management’s strategic initiatives in the field of environmental protection. The socially responsible behavior of a company implies undertaking various activities for prevention, removal and minimizing the harmful effects on the environment. Such a responsible strategic approach ultimately leads to numerous cost savings, improvement in profitability and reputation and finally enables corporate sustainable development. In order to achieve its goal, this research will be methodologically based on the
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Loboa Ortega, Edward Eli, Niyiret Sastoque, and Yeimer Mora. "La crisis ambiental en Medellín, una perspectiva desde la contabilidad." Ad-gnosis 5, no. 5 (2016): 91–106. http://dx.doi.org/10.21803/adgnosis.v5i5.206.

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Durante el año 2016, se declaró alerta roja ambiental durante 40 días en Medellín, debido a las alarmantes cifras que arrojaba el SIATA, respecto a la calidad del aire del Valle de Aburrá; repitiéndose durante la misma temporada luego de varias alertas naranjas, haciendo evidente la crítica situación que enfrenta esta subregión en materia de planeación y administración ambiental. El presente artículo, reflexiona entorno a posibles factores que desde el punto de vista económico-administrativo podrían influir positivamente en la transformación de esta dinámica, al analizar el actual plan de desa
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Dissertations / Theses on the topic "Environmental accountig"

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陳炳文 and Ping-man Chan. "Environmental accounting with ISO 14000." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

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Chan, Ping-man. "Environmental accounting with ISO 14000 /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18734637.

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Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is use
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Collett, Nick. "Accounting and environmental determinants of stock returns." Thesis, University of Manchester, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.631707.

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Significant prior work exists in both the macroeconomics field and in finance and accounting into determinants of stock returns, although very few studies have tried to link both types of information together. This research seeks to bridge that gap. Seven macroeconomic variables and 15 accounting identities are hypothesised to explain stock returns, using a stepwise multiple regression procedure. Three macrovariables, GDP, real interest rates, and an exchange rate variable, together with four accounting variables are found to explain 3 month returns in an estimation sample. The results are con
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Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

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Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that rese
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Lindmark, Magnus. "Towards environmental historical national accounts for Sweden : methodological considerations and estimates for the 19th and 20th centuries." Doctoral thesis, Umeå universitet, Institutionen för ekonomisk historia, 1998. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-61872.

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New questions in a changing economy demands development of both contemporary and historical national accounts. One such question concerns economic and environmental relationships. From a national accounting perspective this issue has been approached in terms of environmental accounting. The aim of this study is to investigate how proposals for integrated environmental and economic accounting can be used for an extension of the Historical National Accounts for Sweden and for examining the long-term relationship between economic growth and environmental degradation and resource depletion. This i
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Niap, Damian Tien Foo, and e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.

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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity. Therefore, cogeneration provides greater efficiencies compared to traditional elec
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Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur p
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Simon, Sandrine. "Sustainability, national accounting, and the environment." Thesis, Keele University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388356.

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Books on the topic "Environmental accountig"

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Schaltegger, S. Corporate environmental accounting. Wiley, 1996.

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Saleh, O. A. M. Internal environmental accounting. UMIST, 1996.

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Crowther, David. Social and environmental accounting. Financial Times Prentice Hall, 2000.

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Baldarelli, Maria-Gabriella, Mara Del Baldo, and Ninel Nesheva-Kiosseva. Environmental Accounting and Reporting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-50918-1.

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Franz, Alfred, and Carsten Stahmer, eds. Approaches to Environmental Accounting. Physica-Verlag HD, 1993. http://dx.doi.org/10.1007/978-3-642-49977-7.

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Gray, Rob, Jan Bebbington, and Sue Gray. Social and Environmental Accounting. SAGE Publications Ltd, 2010. http://dx.doi.org/10.4135/9781446263440.

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Environmental accounting: EMERGY and environmental decision making. Wiley, 1996.

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Great Britain. Office for National Statistics. Environmental accounts 2003. Stationery Office, 2003.

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Hassan, Rashid M., and Eric D. Mungatana, eds. Implementing Environmental Accounts. Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-5323-5.

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Barry, Conor Paul. Greening Ireland's national accounts: The implementation of environmental protection expenditure accounting. University College Dublin, 2000.

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Book chapters on the topic "Environmental accountig"

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Islam, Muhammad Azizul. "Environmental Accounting." In Encyclopedia of Business and Professional Ethics. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-23514-1_215-1.

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Özmen, Y. Serkan. "Environmental Accounting." In Encyclopedia of Corporate Social Responsibility. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_365.

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Fickl, Stephan. "Environment in a National Accounts Framework: The Austrian Approach to Environmental Accounting." In Approaches to Environmental Accounting. Physica-Verlag HD, 1993. http://dx.doi.org/10.1007/978-3-642-49977-7_22.

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Van Dieren, Wouter. "Environmental Accounting and the System of National Accounts." In Taking Nature Into Account. Springer New York, 1995. http://dx.doi.org/10.1007/978-1-4612-4246-8_15.

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Wagner, Sigrun M. "Accounting." In Business and Environmental Sustainability. Routledge, 2020. http://dx.doi.org/10.4324/9781315208275-15.

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Bennett, Martin, Stefan Schaltegger, and Dimitar Zvezdov. "Environmental Management Accounting." In Review of Management Accounting Research. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230353275_3.

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Vanoli, André. "Modelling and accounting work in national and environmental accounts." In Environmental Accounting in Theory and Practice. Springer Netherlands, 1998. http://dx.doi.org/10.1007/978-94-017-1433-4_20.

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Thornbush, Mary J. "Biocapacity Accounting." In SpringerBriefs in Environmental Science. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62666-2_3.

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Pahuja, Shuchi. "Environmentally Sensitive Accounting." In Encyclopedia of Corporate Social Responsibility. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_675.

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Gray, Rob, Carol Adams, and David Owen. "Social and environmental accounting." In The Routledge Companion to Critical Accounting. Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-14.

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Conference papers on the topic "Environmental accountig"

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Yanli Li. "Study on setting up lake environmental accounting account." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010306.

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Yılmaz, Baki, Fatma Özlem Yılmaz, and Naim Ata Atabey. "Environmental Accounting and Environmental Costs." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00828.

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The result of economic improvement and growth; rapidly population increase, technologic development, rapid industrialization, extreme water, air and soil pollution bring the enviromental problems. The increase lived in the environmental problems has caused an environmental conscious emerges, roots, and spills. With environmental conscious aganist the environmental problems; in the environmental costs and environmental accounting topics significant developments appear. Environmental Accounting aims at explaining the interaction between economy and environment by the information that it produces
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Long Jing and Wang Hong-yan. "Environmental accounting and environmental evaluation." In 2010 International Conference on Mechanic Automation and Control Engineering (MACE). IEEE, 2010. http://dx.doi.org/10.1109/mace.2010.5536206.

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Jagger, Doug, and Dave Korpach. "Identifying and Accounting for Environmental Costs." In 1998 2nd International Pipeline Conference. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/ipc1998-2115.

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Protection of the environment has been and will continue to be a major issue facing the pipeline business around the world. Many of the decisions companies make relating to future investments and ongoing operations have environmental implications. These decisions can have significant cost implications that impact the bottom line of oil and gas transportation companies. Most companies do not track their environmental costs rigorously and thus, do not have a good understanding of the magnitude of these costs. Recently, we have undertaken studies to define and identify the major environmental cos
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Potasheva, O. N. "Integrated Environmental Accounting System Creation." In Proceedings of the II International Scientific Conference GCPMED 2019 - "Global Challenges and Prospects of the Modern Economic Development". European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.50.

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Yali, Wen. "Harmonious on Information Environmental and Environmental Accounting Control." In 2017 7th International Conference on Social Network, Communication and Education (SNCE 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/snce-17.2017.29.

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Jinping, Liu. "Computer auxiliary accounting research of environment accounting software." In 2015 27th Chinese Control and Decision Conference (CCDC). IEEE, 2015. http://dx.doi.org/10.1109/ccdc.2015.7162275.

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Fuadah, Lukluk, Rochmawati Daud, and Burhanuddin. "Environmental Management Accounting, Quality Decision Influence on Environmental Performance in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008440003390346.

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Huang, Qiguo. "Discussion on Environmental Cost Accounting and Environmental Cost Control." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5999271.

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"Research on Environmental Accounting Information Disclosure." In International Conference Education and Management. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0001883.

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Reports on the topic "Environmental accountig"

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Banerjee, Onil, Martin Cicowiez, and Renato Vargas. Integrating the Value of Natural Capital in Evidence-Based Policy Making. Inter-American Development Bank, 2020. http://dx.doi.org/10.18235/0002900.

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This paper describes how Natural Capital Accounting (NCA) can be integrated into economy wide analytical frameworks to enhance evidence based decision making. Examples from applications of the Integrated Environmental Economic Modelling (IEEM) Platform show how explicitly accounting for the contributions of the environment to the economy in economic forecasting can lead to substantially different policy recommendations, overcoming some of the scope limitations of traditional economic performance analysis. Furthermore, the paper describes how NCA can be integrated into more traditional economic
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Muller, Nicholas. Long-Run Environmental Accounting in the U.S. Economy. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w25910.

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Mohan, Aniruddh, Nicholas Muller, Akshay Thyagarajan, Randall Martin, Melanie Hammer, and Aaron van Donkelaar. The Growth of Nations Revisited: Global Environmental Accounting from 1998 to 2018. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27398.

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Banerjee, Onil, Martin Cicowiez, Renato Vargas, and Mark Horridge. Construction of An Extended Environmental and Economic Social Accounting Matrix from A Practitioner's Perspective. Inter-American Development Bank, 2019. http://dx.doi.org/10.18235/0002000.

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Landau, H. Certification Authority Authorization (CAA) Record Extensions for Account URI and Automatic Certificate Management Environment (ACME) Method Binding. RFC Editor, 2019. http://dx.doi.org/10.17487/rfc8657.

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Pizarro, Rodrigo, Raúl Delgado, Huáscar Eguino, and Aloisio Lopes Pereira. Climate Change Public Budget Tagging: Connections across Financial and Environmental Classification Systems. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003021.

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Identifying and evaluating climate expenditures in the public sector, known as budget tagging, has generated increasing attention from multiple stakeholders, not only to assess the governments climate change policy, but also to monitor fiscal risks associated with increasing and unpredictable climate change impacts. This paper explores the issues raised by climate change budget tagging in the context of a broader discussion on the connections with fiscal and environmental statistical classification systems. It argues that, for climate change budget tagging efforts to be successful, the definit
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Becher, Julie, Samuel Beal, Susan Taylor, Katerina Dontsova, and Dean Wilcox. Photo-transformation of aqueous nitroguanidine and 3-nitro-1,2,4-triazol-5-one : emerging munitions compounds. Engineer Research and Development Center (U.S.), 2021. http://dx.doi.org/10.21079/11681/41743.

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Two major components of insensitive munition formulations, nitroguanidine (NQ) and 3-nitro-1,2,4-triazol-5-one (NTO), are highly water soluble and therefore likely to photo-transform while in solution in the environment. The ecotoxicities of NQ and NTO solutions are known to increase with UV exposure, but a detailed accounting of aqueous degradation rates, products, and pathways under different exposure wavelengths is currently lacking. We irradiated aqueous solutions of NQ and NTO over a 32-h period at three ultraviolet wavelengths and analyzed their degradation rates and transformation produ
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Mercer-Blackman, Valerie, and Shiela Camingue-Romance. The Impact of United States Tax Policies on Sectoral Foreign Direct Investment to Asia. Asian Development Bank, 2020. http://dx.doi.org/10.22617/wps200388-2.

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Using panel data at the country and sector level spanning almost 15 years, this paper shows that the corporate income tax rate does not affect the United States’ inward foreign direct investment once market size, costs, openness, and the business environment, are taken into account. This is true for United States foreign direct investment bound to developing Asia and across most sectors.
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Bradley, Jonathan L. Changing the Battlefield Geometry of the JOPP: Accounting for Local Populations as the Third Force in the Operational Environment through the Institution of the Green Cell. Defense Technical Information Center, 2011. http://dx.doi.org/10.21236/ada545964.

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Downes, Jane, ed. Chalcolithic and Bronze Age Scotland: ScARF Panel Report. Society for Antiquaries of Scotland, 2012. http://dx.doi.org/10.9750/scarf.09.2012.184.

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The main recommendations of the panel report can be summarised under five key headings:  Building the Scottish Bronze Age: Narratives should be developed to account for the regional and chronological trends and diversity within Scotland at this time. A chronology Bronze Age Scotland: ScARF Panel Report iv based upon Scottish as well as external evidence, combining absolute dating (and the statistical modelling thereof) with re-examined typologies based on a variety of sources – material cultural, funerary, settlement, and environmental evidence – is required to construct a robust and up to da
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