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1

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Bonazzi, Elisa <1980&gt. "A regional environmental accounting matrix and integrated environmental economic analyses to support regional planning." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2013. http://amsdottorato.unibo.it/5476/.

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This research deals with the deepening and use of an environmental accounting matrix in Emilia-Romagna, RAMEA air emissions (regional NAMEA), carried out by the Regional Environment Agency (Arpa) in an European project. After a depiction of the international context regarding the widespread needing to integrate economic indicators and go beyond conventional reporting system, this study explains the structure, update and development of the tool. The overall aim is to outline the matrix for environmental assessments of regional plans, draw up sustainable reports and monitor effects of regional p
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12

Zhang, Guohua. "Environmental factors in china's financial accounting development since 1949." Rotterdam : Rotterdam : Erasmus Universiteit ; Erasmus University [Host], 2005. http://hdl.handle.net/1765/1888.

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13

Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa." Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

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Conventional management accounting practices do not provide adequate information for managing the environment in a world where environmental concerns, as well as environment-related costs, revenues, and benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the interaction between the economic, social and technological factors in the development process to achieve conditions for sustainable development. In this study, a survey and case study technique is used to document a South African perspective on EMA. The findings indicate that, while EMA is gain
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14

Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.

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Includes bibliographical references (leaves 78-87).<br>Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a
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15

Hastings, John T. "Cost accounting in the automated manufacturing environment." Thesis, Monterey, California. Naval Postgraduate School, 1988. http://hdl.handle.net/10945/22995.

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Cost accounting and product costing techniques are used by firms to measure the amount of resources consumed in the production of goods. Writings in the current literature Johnson, 1987; Kaplan, 1987; Howell, 1987 have argued that traditional cost accounting should be modified in an automated manufacturing environment. The purpose of this thesis is to determine whether traditional cost accounting techniques should be modified in the automated manufacturing environment. Data for this thesis were obtained from archival research of the current literature relating to cost accounting in the automat
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Carmer, Stephen I. "Corporate Environmental Strategies for Balancing Profitability with Environmental Stewardship." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7279.

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In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock E
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Elshahat, Islam M. "Market Valuation of Environmental Performance." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/309.

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This research investigated the general association between corporate environmental performance and the firms’ annual returns independent of any particular environmental event. The association analysis was based on the most recent environmental data for the years 2006, 2007, and 2008. The results indicated that while some environmental variables were significantly associated with firms’ returns, the majority were not. The results also indicated that environmental concerns were more likely to be associated with increase in the firm value than were environmental strengths; however, there were no
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18

Chang, Huei-Chun, and huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is define
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19

Huang, Sonya (Sonya Y. ). "Three papers on input-ouput [sic] energy and environmental accounting." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/79201.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2013.<br>CD contains files with numerous source codes.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 159-170).<br>The input-output model, a framework for national accounting and economic modeling, has been popular among regional economists for studying energy and emissions due to its focus on interindustry linkages. In a series of three papers, we apply the input-output model to three different aspects of fossil-fuel energy consumption and carbon dioxide emissions,
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20

Makris, Petros H. "The role of accounting in handling and reporting environmental effects." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/the-role-of-accounting-in-handling-and-reporting-environmental-effects(80d5c333-9ca4-47a9-b25d-41428a2294ea).html.

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The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain whether there is a suitable medium for environmental reporting and lastly to formulate a theoretical environmental performance model. The overall orientation of the research was to consider whether accounting should break away from its traditional economic and financial
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21

Bordt, Michael. "Improving Convergence and Aggregation in National Ecosystem Accounting." Thesis, Université d'Ottawa / University of Ottawa, 2017. http://hdl.handle.net/10393/35826.

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The Sustainable Development Goals (SDGs) express the commitment of countries to integrate ecosystem and biodiversity values into national planning. The System of Environmental-Economic Accounting – Experimental Ecosystem Accounting (SEEA-EEA) is an emerging international standard measurement framework for national ecosystem accounting. The international official statistics community proposes the SEEA-EEA as a means of integrating ecosystem and biodiversity values into national planning by providing guidance on measuring ecosystems and their contribution to the economy. Implementation of such a
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22

Attia, Khalid Abd El-Aziz. "Environmental accounting in a developing country : a case study of Egypt." Thesis, University of Strathclyde, 1999. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21342.

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The existing United Nations System of National Accounting (IJNSNA) provides useful indicators of economic performance in terms of traditional macroeconomic variables such as Gross Domestic Product (GDP), investment, savings and depreciation of capital. However, they fail to account for the depletion and degradation of environmental capital and hence give a misleading picture of sustainable development. The need for a broader assessment of growth and welfare in terms of modified accounts has therefore become a pressing concern. The main objective of this research is to modify the current Egypti
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23

Dewar, Nichola Jane. "An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model." Master's thesis, University of Cape Town, 1994. http://hdl.handle.net/11427/15970.

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Includes bibliographies and references.<br>Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa
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24

Chen, Xiaoyn. "Research and development of accounting system in grid environment." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4637.

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The Grid has been recognised as the next-generation distributed computing paradigm by seamlessly integrating heterogeneous resources across administrative domains as a single virtual system. There are an increasing number of scientific and business projects that employ Grid computing technologies for large-scale resource sharing and collaborations. Early adoptions of Grid computing technologies have custom middleware implemented to bridge gaps between heterogeneous computing backbones. These custom solutions form the basis to the emerging Open Grid Service Architecture (OGSA), which aims at ad
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25

Shim, Young Soo. "INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION." OpenSIUC, 2017. https://opensiuc.lib.siu.edu/dissertations/1459.

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AN ABSTRACT OF THE DISSERTATION OF Young Soo Shim, for the Doctor of Philosophy degree in Accountancy, presented on 03/10/2017, at Southern Illinois University Carbondale. TITLE: INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENES OF ENVIRONMENTAL REPUTATION MAJOR PROFESSOR: Dr. Royce D. Burnett This study investigates (1) the determinants of a firm’s environmental reputation and (2) the impact of this reputation on employee productivity and financial performance. I extend existing work in this area by focusing on both the endogenous and exogenous benefits of the reputation. The endogenous
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26

Nordby, Petter. "Environmental Accounting System for the Youth Olympic Games : A Thesis on Environmental Management for the Youth Olympic Games." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for industriell økonomi og teknologiledelse, 2013. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-24835.

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The thesis is written in collaboration with Lillehammer Youth Olympic Games Organising committee (LYOGOC) and their desire to create an environmental strategy for the upcoming Youth Olympic Games (YOG) at Lillehammer in 2016. The thesis focuses on the environmental aspects connected to a youth Olympic game and how to control and handle these in a responsible manner. It was therefore chosen to develop a design for an environmental management system, which is coordinated and combined with an environmental accounting system.The Olympics are regarded as one of the world?s most prestigious sporting
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Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Murdoch University, 1998. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070831.125328.

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Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market)
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Holt, Andrew Derek. "The role of management accounting within the development of environmental management systems." Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1791/.

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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal inf
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Lehmensiek, May. "Evaluation of tourism in the Okavango Delta in Botswana using environmental accounting." [Gainesville, Fla.] : University of Florida, 2004. http://purl.fcla.edu/fcla/etd/UFE0008842.

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Alheit, Wilhelm. "Developing a model for reviewing the implementation and utilisation of Environmental Accounting." Master's thesis, University of Cape Town, 2000. http://hdl.handle.net/11427/7679.

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Bibliography: leaves 115-117.<br>Environmental regulation and environmental pressures from various interest groups have been steadily increasing in recent years. Poor environmental performance by business may be costly and may lead, for example, to increased environmental taxes, financial liabilities resulting from lawsuits related to environmental incidents, or damage to public image as a results of pressure group campaigns. The environment has become a significant cost factor for business. Lack of environmental cost information However, many companies do not know how what the magnitude and e
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31

Litt, Barri A. "An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/421.

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Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on accounting and auditing. The purpose of my dissertation is to address these implications by examining the association between firm environmental initiatives and audit fees, capital expenditures, and earnings quality using multivariate regression analysis. I find that firms engaged in more strategic environment
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Melville, Hestelle Ronette. "Enabling environmental education in an environmental education centre : a narrative account of opportunities and constraints." Thesis, Link to the online version, 2007. http://hdl.handle.net/10019/440.

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33

Wood, Richard, Konstantin Stadler, Moana Simas, et al. "Growth in Environmental Footprints and Environmental Impacts Embodied in Trade: Resource Efficiency Indicators from EXIOBASE3." Wiley, 2018. http://dx.doi.org/10.1111/jiec.12735.

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Most countries show a relative decoupling of economic growth from domestic resource use, implying increased resource efficiency. However, international trade facilitates the exchange of products between regions with disparate resource productivity. Hence, for an understanding of resource efficiency from a consumption perspective that takes into account the impacts in the upstream supply chains, there is a need to assess the environmental pressures embodied in trade. We use EXIOBASE3, a new multiregional input-output database, to examine the rate of increase in resource efficiency, and in
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34

Voss, Barbara de Lima. "Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09062016-172826/.

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In the 29 years following \"Our Common Future\" by the United Nations, there is considerable debate among governments, civil society, interest groups and business organisations about what constitutes sustainable development, which constitutes evidence for a contested discourse concerning sustainability. The purpose of this study is to understand this debate in the developing economic context of Brazil, and in particular, to understand and critique the social and environmental accounting [SEA] discursive constructions relating to the State-owned, Petrobras as well as to understand the Brazilian
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Rohani-Najafabadi, Solmaz. "Towards a critical understanding of the implementation of environmental accounting and discloure practices." Thesis, University of Warwick, 2015. http://wrap.warwick.ac.uk/75634/.

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By recognising Climate Change and man-made environmental problems as global issues of 21st century, human has increasingly started to ‘account’ for his environmental impacts by means of accounting-based practices and ‘report’ on his environmental performance via publishing Corporate Social Responsibility reports even though accounting’s potency in serving environmental spheres is criticised. This research, by drawing on Foucault’s ‘bottom-up’ approach of practice, studies ‘accounting as discourse and practice and in practice’ to investigate how and how far the ‘experience’ of implementing envi
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Gomaa, Ehab. "Environmental balance of mining from seafloor." Doctoral thesis, Technische Universitaet Bergakademie Freiberg Universitaetsbibliothek "Georgius Agricola", 2014. http://nbn-resolving.de/urn:nbn:de:bsz:105-qucosa-137627.

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The underwater mining has increased in the recent years and the growing awareness of the potential impacts on the environment, as results of increasing the encroachment on the marine environment. Therefore, the debate has increased about how to protect this environment by using the scientific research that\'s relevant to the various environmental effects and developing the equipment used in dredging. There is a wide diversity of underwater mining equipments, such as continuous and non-continuous dredging which used for production of sand, gravel, alluvial deposits and raw material. There are a
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Hitibandara, Hitibandara Mudiyanselage Rakshitha Mahoga. "Assembling social and environmental accounts : a critical ANT study in a Sri Lankan bank." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8600/.

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Theoretical attempts in Social and Environmental Accounting (SEA) research have not paid sufficient attention to the internal processes and assemblages of producing SEA. This study closely examines the networks of human actors and non-human actants that, in the case of a Sri Lankan bank (anonymised as ABC Bank), produced the Social and Environmental Accounts. The first question this research addresses, therefore, is ‘what is the composition of the actor-network that produces the social and environmental accounts, and how was it assembled and reassembled’? The research adopts an Actor-network t
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Tiggeman, Theresa Bath. "Accountants' Perspectives on Corporate Social Responsibility and the Environment| A Correlational Study." Thesis, Northcentral University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932864.

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<p> Sustainability accounting reporting is an offshoot of corporate social responsibility. Accounting professionals are now producing sustainability reports. Sustainability accounting reporting is a combination of economic, social, and environmental issues incorporating both financial and nonfinancial elements. Sustainability reports may be assured (certified) by third parties. Recently, the accounting profession has been criticized for failing to prepare proper sustainability reports. To date, there has been no investigation of the social and environmental viewpoints of accountants. The probl
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Secord, Peter. "Harmonization of accounting practices within NAFTA : history, environment, assessment and prospects." Thesis, University of Reading, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272285.

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Alkizza, Abdelsalam Ahmed. "The impact of business environment on management accounting practices : Libyan evidence." Thesis, University of Liverpool, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.425444.

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Noah, Abdurafiu Olaiya. "Accounting for the environment : the accountability of the Nigerian cement industry." Thesis, University of Essex, 2017. http://repository.essex.ac.uk/18912/.

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The focus of this thesis is to study corporate environmental accounting in Nigeria, specifically analysing how corporate environmental issues (CEIs) are accounted for in the Nigerian cement industry. Environmental pollution arising from corporate operations has been a major concern among transnational organisations (e.g. World Bank, IMF), governments, policymakers and society. Over the past two or more decades, environmental issues have taken on a more significant role in business decisions, corporate planning and global politics (Boutros-Ghali, 1992; Gray et al., 2014). Environmental issues h
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42

WANG, Rui. "Firm ownership, institutional environment, and audit collusion : empirical evidence from a transitional economy." Digital Commons @ Lingnan University, 2008. https://commons.ln.edu.hk/acct_etd/12.

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Motivated by the renewed interest in, but insufficient empirical evidence of, collusion between auditors and corporate management, I examine this issue in the unique environment of China, which is characterized by a high level of government control over listed companies and auditors, strong competition for audit clients, and uneven economic and legal development across the country. In contrast to prior studies, I employ a two-stage regression approach to study the determinants of audit collusion in China. In the first stage, I develop an audit opinion prediction model of Big 4 auditors (viewed
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Gray, R. H. "Social and environmental accounting and reporting : from ridicule to revolution? from hope to hubris?" Thesis, University of Glasgow, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.396537.

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44

Dick-Forde, Emily Gaynor. "A multi-level analysis of environmental accounting practices of companies in the Commonwealth Caribbean." Thesis, University of Dundee, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442491.

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This dissertation investigates the attitudes and annual report disclosure practices of leading Caribbean companies to the global environmental agenda. In exploring this issue the dissertation contends that because the political economy of industrialised countries have tended to be implicitly assumed in SEA research, unique insights that might reside in the local/regional context may have been suppressed. The dissertation therefore seeks to make expticit the pecutiarities of the Caribbean region in this investigation. To this end the methodology of Prophetic Pragmatism developed by Cornel West
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Trodden, David George. "Optimal propeller selection when accounting for a ship's manoeuvring response due to environmental loading." Thesis, University of Newcastle upon Tyne, 2014. http://hdl.handle.net/10443/2641.

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Carbon Dioxide (CO₂) is considered to be the most detrimental of all the Green House Gases on global warming (IMO, 2009). In an attempt to reduce the amount of CO₂ emissions from ships, this research approaches the problem from the perspective of more efficient design through superior estimation of design points. Conventionally, a propeller is selected from the viewpoint that a ship travels at a constant design speed, with zero drift angle. However, a ship is subjected to the motions imposed on her from the environment. These motions tend to push a ship off her intended course, resulting in he
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Carlson, Mary Ann. "Classroom environment as perceived by successful and unsuccessful students /." Digital version accessible at:, 2000. http://wwwlib.umi.com/cr/utexas/main.

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47

Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation." Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.

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48

Bagaeva, A. (Alexandra). "The quality of published accounting information in Russia." Doctoral thesis, University of Oulu, 2010. http://urn.fi/urn:isbn:9789514261985.

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Abstract Since the collapse of the Soviet Union Russia has undergone a number of reforms towards developing market economy. Accounting has encountered dramatic changes over the last two decades. Despite attractive investment opportunities in Russia, investors are often faced with uncertainty, which makes it very important to explore the quality of accounting information published in Russia. The purpose of this thesis is to investigate the quality of published accounting information in Russia. The thesis consists of four essays, each of them addressing the question of the quality of accounting
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Louw, Andries N. E. "Matrix costing : an integrated approach to cost accounting for the corporate environment." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51826.

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Thesis (MBA)--Stellenbosch University, 2000.<br>ENGLISH ABSTRACT: This study project investigates the existing theoretical foundations of cost accounting, evaluating new cost accounting techniques and exploring the possibility of integrating cost accounting techniques with behavioural science techniques, into a system which will address classic corporate cost accounting dilemmas. Costing can be broken down into two major disciplines: Cost accounting for management and control purposes, and cost accounting for decision making. This study project will focus critically on cost allocation t
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Αιγινίτη, Μαρία. "Χρηματοοικονομική λογιστική και περιβαλλοντισμός : διερεύνηση της χρηματοοικονομικής αποτύπωσης περιβαλλοντικών πληροφοριών και μέτρηση της επίδοσης των εισηγμένων επιχειρήσεων στο Χ.Α.Α". Thesis, 2009. http://nemertes.lis.upatras.gr/jspui/handle/10889/1994.

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Η παρούσα μελέτη αναφέρεται στην εκτίμηση του επιπέδου της περιβαλλοντικής πληροφόρησης που παρέχεται από τις ελληνικές εταιρείες που είναι εισηγμένες στο Χ.Α.Α. και η εξέταση των παραγόντων που ορίζουν αυτό το επίπεδο. Στο θεωρητικό μέρος γίνεται αναφορά σε παρελθούσες μελέτες ερευνητών που έχουν ασχοληθεί με το θάμα αυτό, με σπουδαιότερη αυτή των Cormier και Magnan (2003). Στη συνέχεια, παρουσιάζεται η σχέση Management και Περιβάλλοντος, η Βιώσιμη Ανάπτυξη και η σχέση Χρηματοοικονομικής Διοίκησης και Περιβάλλοντος. Ακολουθεί η Οικονομική του Περιβάλλοντος, με την Περιβαλλοντική Λογιστική και
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