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1

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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Kelsall, Chris A. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?" Sustainability 12, no. 21 (2020): 8854. http://dx.doi.org/10.3390/su12218854.

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Concerns regarding the development of environmental accounting have been around for decades. This work is an update to some of the previous questions around the development of ecological accounting to see how this has changed over the last two decades. The work is based on a systematic review of two journal articles from separate accounting journals. The two articles are by widely published academics and are formative ecological management accounting papers highlighting issues since 2000. The analysis includes a comparative review of the two articles, a review of successive articles in the jou
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12

Barbier, Edward B. "Taking Nature into Account: Proposed scheme of resource and environmental accounting." Environmental & Resource Economics 2, no. 4 (1992): 435–37. http://dx.doi.org/10.1007/bf00304971.

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13

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 (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
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14

Arena, Marika, Antonio Conte, and Marco Melacini. "Linking environmental accounting to reward systems: the case of the Environmental Profit and Loss Account." Journal of Cleaner Production 108 (December 2015): 625–36. http://dx.doi.org/10.1016/j.jclepro.2015.07.068.

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15

Yerdavletova, Farida, Myrzabike Zhumabayeva, and Nursulu Nurkasheva. "State and problems of development of environmental accounting: experience of Kazakhstan." Economy: strategy and practice 15, no. 2 (2020): 139–50. http://dx.doi.org/10.51176/jesp/issue_2_t12.

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16

Magdalena Smit, Anet, and Eddie Kotzee. "Investigating environmental management accounting in the chemical industry in South Africa." Investment Management and Financial Innovations 13, no. 1 (2016): 151–60. http://dx.doi.org/10.21511/imfi.13(1-1).2016.02.

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Environmental issues are of increasing concern to a variety of stakeholders in most countries all around the world. There is a growing consensus that conventional accounting practices simply do not provide adequate information to support decision-making in order to manage the environment. Environmental management accounting (EMA) is a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and, ultimately, lead to the reduction of environmental costs. This pap
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17

Puccio, M. Shawn. "Environmental accounting update." Journal of Corporate Accounting & Finance 7, no. 1 (1995): 71–75. http://dx.doi.org/10.1002/jcaf.3970070106.

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18

Llop, Maria, and Laia Pié. "Decomposition of Emission Multipliers in a National Accounting Matrix Including Environmental Accounts." Journal of Industrial Ecology 15, no. 2 (2011): 206–16. http://dx.doi.org/10.1111/j.1530-9290.2010.00324.x.

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19

Jones, Michael John. "Accounting for biodiversity: operationalising environmental accounting." Accounting, Auditing & Accountability Journal 16, no. 5 (2003): 762–89. http://dx.doi.org/10.1108/09513570310505961.

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20

Janković, Sandra, and Dubravka Krivačić. "Environmental accounting as perspective for hotel sustainability: literature review." Tourism and hospitality management 20, no. 1 (2014): 103–20. http://dx.doi.org/10.20867/thm.20.1.8.

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Purpose – Competitive environment and numerous stakeholders’ pressures are forcing hotels to comply their operations with the principles of sustainable development, especially in the field of environmental responsibility. Therefore, more and more of them incorporate environmental objectives in their business policies and strategies. The fulfilment of the environmental objectives requires the hotel to develop and implement environmentally sustainable business practices, as well as to implement reliable tools to assess environmental impact, of which environmental accounting and reporting are par
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21

Mohamed, Rapiah. "Environmental Management Accounting and Environmental Performance." Asia Proceedings of Social Sciences 1, no. 2 (2018): 33–36. http://dx.doi.org/10.31580/apss.v1i2.339.

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This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the company’s environmental-related activities Bu
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22

Nga, Tran Thi, and Ho Thi Anh Dao. "ENVIRONMENTAL MANAGEMENT ACCOUNTING: THE CASE OF THE RUBBER TIRE MANUFACTURING COMPANY IN VIET NAM." Journal of Tourism, Hospitality and Environment Management 5, no. 21 (2020): 89–108. http://dx.doi.org/10.35631/jthem.521006.

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In the last decades, the concept of sustainable development has been a popular subject in academic researches and the business community. To be considered as a sustainable business, becoming an environmentally friendly organization is critical. Environmental management accounting is an important tool to help enterprises to reach this goal. However, the application of environmental management accounting in Vietnam is still low in comparison to its role. The paper uses a case-study method that chooses a tire manufacturing company in central Vietnam to identify environmental cost, apply material
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23

Ravi Kumar K, Ravi Kumar K. "Environmental Accounting and Business Strategy A Study of Selected MNC’s in India." Indian Journal of Applied Research 3, no. 12 (2011): 117–19. http://dx.doi.org/10.15373/2249555x/dec2013/31.

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24

Allen, Brennan G. "What's new about New accounts? Assessing change proposals for social and environmental accounting." Accounting Forum 38, no. 4 (2014): 278–87. http://dx.doi.org/10.1016/j.accfor.2014.03.001.

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25

Kemal, A. R., Faiz Bilquees, and Zafar Mahmood. "National Income Accounting and Environment: A Case Study of Waterlogging and Salinity in Pakistan." Pakistan Development Review 34, no. 4II (1995): 581–90. http://dx.doi.org/10.30541/v34i4iipp.581-590.

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Whereas irrigation plays a crucial role in improving agricultural productivity, it has resulted in waterlogging and salinity problems in Pakistan due to both water seepage from canals and overdoses of water encouraged by inappropriate water pricing practices.1 As many as 2.2 million hectares of land forming 13 percent of the cultivated area in Pakistan suffer from an acute problem of waterlogging and salinity, i.e., water table is less than 5 feet from the normal surface level. [See Government of Pakistan (1993)]. Despite the government’s effort to resolve the problem through an expansive netw
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26

Brown, Darrell L., Jesse F. Dillard, and R. Scott Marshall. "Strategically Informed, Environmentally Conscious Information Requirements for Accounting Information Systems." Journal of Information Systems 19, no. 2 (2005): 79–103. http://dx.doi.org/10.2308/jis.2005.19.2.79.

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Accounting information systems (AIS) should provide the information firms need to manage organizational activities. Environmental considerations are increasingly important in the business world, so firms are attending more to environmental risks and activities. AIS must respond to these emerging environmental requirements. We develop an information matrix for identifying alternative management strategies for framing and responding to environmental issues. The proposed matrix provides a tool for identifying the information collected, stored, analyzed, and reported in environmentally attuned acc
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27

Alqotaish, Atalla M., and Adel M. Qatawneh. "The Impact of Accounting on Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies." International Journal of Business and Management 12, no. 6 (2017): 104. http://dx.doi.org/10.5539/ijbm.v12n6p104.

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The Impact of Accounting of Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies is a study aimed to explore the importance of accounting on environmental cost in the improve of the quality of accounting information. Data were collected through from the Jordanian companies and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Jordan stock market. The study came up with the following findings: The study has shown that there exists a significant statistical relationshi
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28

de Haan, Mark. "On the international harmonisation of environmental accounting: comparing the National Accounting Matrix including Environmental Accounts of Sweden, Germany, the UK, Japan and the Netherlands." Structural Change and Economic Dynamics 10, no. 1 (1999): 151–60. http://dx.doi.org/10.1016/s0954-349x(98)00063-0.

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29

Nagy, Gábor. "Environmental aspects in accounting." Acta Agraria Debreceniensis, no. 52 (March 20, 2013): 127–31. http://dx.doi.org/10.34101/actaagrar/52/2111.

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By the strengthening of the economic competition became it apparent a company can’t be valued separate, it should be examined as a complex system. In the assessment of corporate performance is increasingly emphasized the environmental performance. The relevant information of stakeholder about the environmental performance is todays an expection, For this, a management control system is needed, which provide relevant information to managers, hence facilitating the informed decision. This study highlighted, accounting systems are able to meet this demand sufficiently, the accounting means not on
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30

Repetto, Robert. "Comment on environmental accounting." Ecological Economics 61, no. 4 (2007): 611–12. http://dx.doi.org/10.1016/j.ecolecon.2006.09.004.

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31

Dittenhofer, Mort. "Environmental accounting and auditing." Managerial Auditing Journal 10, no. 8 (1995): 40–51. http://dx.doi.org/10.1108/02686909510093615.

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32

Bartelmus, Peter L. P. "Environmental accounting and statistics." Natural Resources Forum 16, no. 1 (1992): 77–84. http://dx.doi.org/10.1111/j.1477-8947.1992.tb00552.x.

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33

Repetto, Robert. "Accounting for Environmental Assets." Scientific American 266, no. 6 (1992): 94–100. http://dx.doi.org/10.1038/scientificamerican0692-94.

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34

Shields, David, and Germain Boer. "Research in Environmental accounting." Journal of Accounting and Public Policy 16, no. 2 (1997): 117–23. http://dx.doi.org/10.1016/s0278-4254(97)00008-2.

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35

Gordon, Lawrence A., and Stephen E. Loeb. "Environmental issues and accounting." Journal of Accounting and Public Policy 16, no. 2 (1997): 115. http://dx.doi.org/10.1016/s0278-4254(97)00020-3.

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36

Vedso, Lars. "Corporate environmental accounting: Review." Social and Environmental Accountability Journal 17, no. 1 (1997): 21–22. http://dx.doi.org/10.1080/0969160x.1997.9651550.

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37

McLaughlin, Susan, and Holly Elwood. "Environmental accounting and EMSs." P2: Pollution Prevention Review 6, no. 2 (1996): 13–21. http://dx.doi.org/10.1002/(sici)1520-6815(199621)6:2<13::aid-ppr2>3.0.co;2-f.

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38

Negash, Minga. "IFRS and environmental accounting." Management Research Review 35, no. 7 (2012): 577–601. http://dx.doi.org/10.1108/01409171211238811.

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39

LINTOTT, JOHN. "ENVIRONMENTAL ACCOUNTING AND WELFARE." Journal of Environmental Assessment Policy and Management 01, no. 02 (1999): 177–93. http://dx.doi.org/10.1142/s1464333299000144.

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Recent years have seen attempts to design and implement environmental accounts for a number of countries, in response to perceived inadequacies in the existing national income accounts. This has led to much discussion of the feasibility and desirability of different approaches. This paper discusses three key issues: what use is envisaged for environmental accounts? What type of development are they intended to promote? And what view of consumption do they incorporate? The paper concludes that there is a strong case for developing environmental accounts in physical units as a tool of analysis,
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40

Heal, Geoffrey. "Environmental accounting for ecosystems." Ecological Economics 61, no. 4 (2007): 693–94. http://dx.doi.org/10.1016/j.ecolecon.2006.09.009.

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41

Campos, Pablo, Alejandro Álvarez, José L. Oviedo, Paola Ovando, Bruno Mesa, and Alejandro Caparrós. "Refined Systems of National Accounts and Experimental Ecosystem Accounting Versus the Simplified Agroforestry Accounting System: Testing in Andalusian Holm Oak Open Woodlands." Forests 11, no. 4 (2020): 393. http://dx.doi.org/10.3390/f11040393.

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The scientific debate over how to make visible the connections between the standard System of National Accounts (SNA) and its ongoing satellite Environmental Economic Ecosystem Accounting–Experimental Ecosystem Accounting (SEEA–EEA) is a challenge that is still pending. The literature on environmental accounting of agroforestry and silvopastoral landscapes rarely values the multiple ecosystem services of an area, an economic unit (e.g., farm), or a vegetation type (e.g., holm oak—Quercus ilex L.—open woodland). Generally, the literature presents the market value of the products consumed direct
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42

Palacios Copete, Marino José, and Elsa Beatriz Suarez Kimura. "Análisis Confirmatorio del Modelo Contable y la Gestión Ambiental en la Industria Hotelera de Panamá​." Investigación Administrativa 46-1 (January 1, 2017): 1–23. http://dx.doi.org/10.35426/iav46n119.01.

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El objetivo del estudio es explicar el fundamento de la relación causal de las variables medibles y los factores latentes que exponen los constructos enunciados por Palacios &amp; Suarez (2015) en la investigación denominada “Análisis Confirmatorio en el Modelo Contable para la Gestión Ambiental en la Industria Hotelera de Panamá.” Por consiguiente, el diseño del estudio es explicativo, se utilizan los métodos cualitativo y cuantitativo. La limitantación del proceso metodológico se da en la aplicación del instrumento de indagación a los gerentes de los hoteles seleccionados. No obstante, se ll
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43

Сенокосова, О. В. "УЧЕТ ЭКОЛОГИЧЕСКИХ ФАКТОРОВ ПРИ ОЦЕНКЕ ЦЕЛЕСООБРАЗНОСТИ САНАЦИИ ОРГАНИЗАЦИИ". Vestnik of Brest State Technical University. Civil Engineering and Architecture, № 3-2020 (30 липня 2020): 86–88. http://dx.doi.org/10.36773/1818-1212-2020-121-3-86-88.

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В статье рассматриваются проблемы назначения и оценки целесообразности санации предприятий. Обосновывается необходимость учета экологических факторов при принятии решения о целесообразности санации. Предлагается осуществлять бухгалтерский учет экологических расходов, разделяя их на явные и скрытые. Приводится рекомендуемая корреспонденция счетов бухгалтерского учета для отражения экологических расходов.
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44

Mohammad Abdullah Saleh, Mousa, Omar A. A. Jawabreh, Mohammad Nayef Alsarayreh, and Eman Malkawi. "Environmental accounting as perspective for hotels of Aqaba special economic zone authority (ASEZA)." Problems and Perspectives in Management 16, no. 4 (2018): 169–85. http://dx.doi.org/10.21511/ppm.16(4).2018.15.

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This study aims at pointing out and explaining the major factors that can help in implementing environmental accounting in the hotels of Aqaba Special Economic Zone, the study population is going to be the classified and rated hotels of the Aqaba Special Economic Zone Authority, which is 33 hotels in total. This study will basically focus on two tools for gathering the data and information required for achieving the objectives of the study, the financial reports published by the investment department of Aqaba and the questionnaire. The study shows that the hotels in Aqaba Special Economic Zone
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45

Zamula, Irina, and Anna Kireitseva. "Environmental Liabilities Arising from the Transactions with Atmospheric Air as an accounting object." ECONOMICS & SOCIOLOGY 6, no. 2 (2013): 190–200. http://dx.doi.org/10.14254/2071-789x.2013/6-2/17.

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46

Naseer, Naufil. "Mitigating Environmental Risk Through Environmental Management Accounting?" Journal of Applied Sciences 5, no. 1 (2004): 24–27. http://dx.doi.org/10.3923/jas.2005.24.27.

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47

Roder, Jens. "Environmental accounting and environmental auditing in Europe." Social and Environmental Accountability Journal 13, no. 2 (1993): 2–4. http://dx.doi.org/10.1080/0969160x.1993.9665789.

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48

Tjahjadi, B., D. Schäfer, W. Radermacher, and H. Höh. "Material and energy flow accounting in Germany—Data base for applying the national accounting matrix including environmental accounts concept." Structural Change and Economic Dynamics 10, no. 1 (1999): 73–97. http://dx.doi.org/10.1016/s0954-349x(98)00060-5.

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49

Fletcher, Jennifer M., Anthony D. G. Marks, Donald W. Hine, and William L. Coventry. "Heritability of Preferred Thinking Styles and a Genetic Link to Working Memory Capacity." Twin Research and Human Genetics 17, no. 6 (2014): 526–34. http://dx.doi.org/10.1017/thg.2014.62.

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Genetic and environmental contributions to preferences for rational and experiential thinking were examined in 100 pairs of monozygotic and 73 pairs of same-sex dizygotic Australian twins. Univariate analyses for experiential thinking and working memory capacity (WMC) revealed genetic effects accounted for 44% and 39% of the variability respectively, with non-shared environmental effects accounting for the balance. For rational thinking, the univariate models produced ambiguous results about the relative roles of heritability and shared environment, but a subsequent Cholesky analysis suggested
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50

Solovida, Grace T., and Hengky Latan. "Linking environmental strategy to environmental performance." Sustainability Accounting, Management and Policy Journal 8, no. 5 (2017): 595–619. http://dx.doi.org/10.1108/sampj-08-2016-0046.

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Purpose This paper aims to test a conceptual framework that describes the relationship between environmental strategy, environmental management accounting and environmental performance. In this paper, the authors argue that environmental strategy can directly influence environmental performance through environmental management accounting. Design/methodology/approach This paper examines the survey responses of general managers, operations managers, financial managers and environmental managers in an ISO 14001 certified company listed on the Indonesia Stock Exchange. The hypotheses were tested u
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