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Journal articles on the topic 'Environmental accounting and monitoring'

Author: Grafiati

Published: 4 June 2021

Last updated: 7 February 2022

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1

Aintablian, Sebouh, Patricia A. Mcgraw, and Gordon S. Roberts. "Bank Monitoring and Environmental Risk." Journal of Business Finance & Accounting 34, no. 1-2 (January 2007): 389–401. http://dx.doi.org/10.1111/j.1468-5957.2006.00644.x.

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2

LINTOTT, JOHN. "ENVIRONMENTAL ACCOUNTING AND WELFARE." Journal of Environmental Assessment Policy and Management 01, no. 02 (June 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, but that the case for developing accounts in money terms, on the other hand, largely with the aim of arriving at a "Green National Income", is quite weak. If the objective is to monitor progress towards sustainable welfare, the development of a set of social and environmental indicators would be preferable.

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3

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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4

Ferreira, Clementina. "Environmental accounting: the Portuguese case." Management of Environmental Quality: An International Journal 15, no. 6 (December 2004): 561–73. http://dx.doi.org/10.1108/14777830410560665.

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5

Bracci, Enrico, and Laura Maran. "Environmental management and regulation: pitfalls of environmental accounting?" Management of Environmental Quality: An International Journal 24, no. 4 (June 7, 2013): 538–54. http://dx.doi.org/10.1108/meq-04-2012-0027.

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6

Palatkin, I. V., O. E. Bezborodova, and O. N. Bodin. "Comprehensive monitoring of the territorial technosphere for environmental and economic accounting." IOP Conference Series: Earth and Environmental Science 274 (June 7, 2019): 012140. http://dx.doi.org/10.1088/1755-1315/274/1/012140.

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7

Mísařová, Petra. "Barriers of implementation of environmental management accounting in business practice." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 145–56. http://dx.doi.org/10.11118/actaun201058030145.

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Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs considered as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

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8

You, Jing. "Measurement Approaches with Fair Value in Environmental Accounting." Advanced Materials Research 807-809 (September 2013): 2882–86. http://dx.doi.org/10.4028/www.scientific.net/amr.807-809.2882.

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Environmental accounting plays an important role in monitoring and analyzing environmental issues, while measurement is the key to develop it. Fair value is the hottest subject in accounting field. With the analysis of connection between fair value and environmental science, the paper advocates that it is meaningful and necessary to utilize fair value to settle the measurement problem of environmental accounting. Approaches are put forward about extending the content of environmental assets and liabilities, how to bring in environmental valuation methods, disclosing with fair value hierarchy and integrating into environmental regulation system.

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9

Hecht, Joy E. "National Environmental Accounting: A Practical Introduction." International Review of Environmental and Resource Economics 1, no. 1 (March 26, 2007): 3–66. http://dx.doi.org/10.1561/101.00000001.

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10

Lenzen, Manfred, and Roberto Schaeffer. "Environmental and Social Accounting for Brazil." Environmental and Resource Economics 27, no. 2 (February 2004): 201–26. http://dx.doi.org/10.1023/b:eare.0000017281.24020.49.

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11

Bailey, Paul E., and Peter A. Soyka. "Making sense of environmental accounting." Environmental Quality Management 5, no. 3 (1996): 1–15. http://dx.doi.org/10.1002/tqem.3310050302.

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12

BURSTRÖM, FREDRIK. "MATERIALS ACCOUNTING AND ENVIRONMENTAL MANAGEMENT IN MUNICIPALITIES." Journal of Environmental Assessment Policy and Management 01, no. 03 (September 1999): 297–327. http://dx.doi.org/10.1142/s1464333299000247.

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For municipalities to fulfil their role in a nation's work for a healthy environment, and ultimately for sustainability, there is a need for better information about the pressures society puts on the environment, as well as about the underlying causes of these pressures. At present, information about society's pressure on the environment is most often provided by inventories of emissions of different pollutants. In this paper, which takes its point of departure in Sweden, it is argued that such an approach is too narrow. Regional material flow analysis (MFA) is presented as an alternative to emissions inventories. The paper ends with a thorough discussion on the role of materials accounting (incorporating MFA) in municipal environmental management. It is suggested that an early application of this "tool" can promote a change of environmental management towards regional materials management, as a means for reaching sustainability, and further into regional environmental management.

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13

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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14

Taygashinova, Kusnikamal, and Alfiya Akhmetova. "Accounting for environmental costs as an instrument of environmental controlling in the company." Management of Environmental Quality: An International Journal 30, no. 1 (January 14, 2019): 87–97. http://dx.doi.org/10.1108/meq-08-2017-0088.

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Purpose The purpose of this paper is study the peculiarities of environmental controlling in the context of the implementation of the sustainable development strategy and the systematization of methods, functions and tools, as well as consideration of the possibility of applying environmental controlling methods in the organization through the consideration of environmental costs. Design/methodology/approach The authors solved the following problems. The authors defined the essence of the concept of “environmental controlling;” conducted an analysis of methods, functions and instruments of environmental controlling; investigated the possibility of accounting for environmental costs as an instrument of environmental controlling; and systematized approaches of using the tool of accounting for environmental costs at enterprises. Findings The approaches to accounting for environmental costs differ in the degree of integration into the existing accounting system and in the frequency of accounts handling (one-time or regular). One-time solutions to accounting for environmental costs (e.g. environmental design calculations) are calculations conducted independently of traditional accounting. Their advantage lies in the fact that they can be formed and used without affecting the existing cost accounting system. However, they generate additional costs and generally receive less recognition than integrated solutions. Accounting for environmental costs is an integrated part of the existing and regularly conducted accounting system. Research limitations/implications Accounting of environmental costs has broad prospects for use in enterprises as an environmental controlling instrument for the improvement of management efficiency and quality. Originality/value Accounting for environmental costs is necessary as an instrument of environmental controlling in order to obtain information on the enterprise interdependencies between costs, revenues, consumption of raw materials and energy as well as environmental protection measures. In addition, the consideration of environmental costs can serve companies as a source for the identification of the potential to reduce the cost of output products.

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15

Siskawati, Eka, Eko Ganis Sukoharsono, Rosidi, Abdul g. Ghofar, and Daniel T. H. Manurun. "Environmental Management Accounting and Environmental Performance Assessment (Institutional Analysis)." Journal of Environmental Accounting and Management 7, no. 3 (September 2019): 253–62. http://dx.doi.org/10.5890/jeam.2019.09.001.

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16

Nyide, Celani John. "ENVIRONMENTAL MANAGEMENT ACCOUNTING: A CONCEPTUAL MODEL FOR THE REPORTING OF ENVIRONMENTAL COSTS." Corporate Ownership and Control 14, no. 1 (2016): 195–202. http://dx.doi.org/10.22495/cocv14i1c1p3.

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The overall aim of this study was to identify factors that affect the use of EMA by the hotel sector in South Africa. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. ABC Hotel Management Group along its 3 hotels located in the province of KwaZulu-Natal, South Africa, met the selection criteria and thus formed part of this study. There were 10 participants in this case study. Additional documents were analysed which included financial statements, policy documents, the Group website, the hotels’ websites, Group Energy Profile Analysis (GEPA) programme, and Building Monitoring Systems (BMS). The results of this research established a number of factors that affect the use of EMA by the hotel sector in South Africa. The adoption of a prototype EMA model by the hotel sector is then suggested by the study.

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17

Thistlethwaite, Jason. "Counting the Environment: The Environmental Implications of International Accounting Standards." Global Environmental Politics 11, no. 2 (May 2011): 75–97. http://dx.doi.org/10.1162/glep_a_00056.

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Although rarely studied, international accounting standards shape what information regarding a firm's environmental performance is communicated to international financial markets. This article builds on scholarship describing the influence of international accounting standards on private financial markets to show that nominally technical choices regarding how to recognize and measure firms' environmental impacts hold the potential to reduce these impacts. Obscure accounting debates within the International Accounting Standards Board (IASB) mask important political choices about what a firm must disclose to investors about its environmental liabilities and risks. IASB decisions about how these appear on corporate balance sheets change the link between a firm's environmental performance and its economic value and, thereby, contribute to steering private financial markets toward rewarding sustainable behavior within the global economy. This analysis demonstrates the authority of the IASB as an overlooked source of global environmental governance.

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18

Huang, Hong. "DEVELOPMENT AND IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING IN CHINA." Environmental Engineering and Management Journal 13, no. 5 (2014): 1127–38. http://dx.doi.org/10.30638/eemj.2014.117.

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19

Hoon Lim, Siew. "Accounting for environmental pollution in production function." Management of Environmental Quality: An International Journal 25, no. 6 (September 2, 2014): 679–95. http://dx.doi.org/10.1108/meq-08-2013-0087.

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Purpose – Traditionally, economic production models consider pollution as bads that may be modeled as either outputs or inputs in economic models. The purpose of this paper is to examine the implications of these modeling choices on the measurements of productive efficiency and private costs of pollution control. Design/methodology/approach – The authors apply the hyperbolic distance functions to measure trucking efficiency and the private costs of pollution control. Findings – The results show: (i) regardless of the choice of modeling, when only one bad was incorporated in hyperbolic distance functions, the efficiency loss and private abatement cost measures derived from the two models were equivalent, but potential pollution reduction and good output expansion differed; (ii) when more than one bad were introduced, the equivalence of efficiency loss measure in (i) did not hold; and (iii) the potential amounts of pollution reduction and good output expansion were larger when bads were modeled as inputs. With multiple bads, private abatement costs varied considerably under the two modeling treatments. Practical implications – From a policy standpoint, the results suggest that one should consider the modeling options with caution when multiple economic bads are involved, because the resulting measures of economic burden of pollution control differ. Originality/value – The paper shows that the traditional conceptual framework for modeling pollution in hyperbolic distance functions could yield inconsistent results.

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20

Carrera, Rosa Maria, and Al Iannuzzi. "Getting started with environmental cost accounting." Environmental Quality Management 8, no. 1 (1998): 63–68. http://dx.doi.org/10.1002/tqem.3310080108.

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21

Wilmshurst, Trevor D., and Geoffrey R. Frost. "The role of accounting and the accountant in the environmental management system." Business Strategy and the Environment 10, no. 3 (2001): 135–47. http://dx.doi.org/10.1002/bse.283.

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22

Phan, Thanh Nguyet, Kevin Baird, and Sophia Su. "The use and effectiveness of environmental management accounting." Australasian Journal of Environmental Management 24, no. 4 (August 9, 2017): 355–74. http://dx.doi.org/10.1080/14486563.2017.1354235.

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23

Ghosh, Ritwick, and Steven Wolf. "Hybrid governance and performances of environmental accounting." Journal of Environmental Management 284 (April 2021): 111995. http://dx.doi.org/10.1016/j.jenvman.2021.111995.

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24

Russell, William G., Steven L. Skalak, and Gail Miller. "Environmental cost accounting: The bottom line for environmental quality management." Environmental Quality Management 3, no. 3 (1994): 255–68. http://dx.doi.org/10.1002/tqem.3310030302.

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25

Xiaomei, Li. "Theory and practice of environmental management accounting." International Journal of Technology Management & Sustainable Development 3, no. 1 (April 1, 2004): 47–57. http://dx.doi.org/10.1386/ijtm.3.1.47/0.

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26

Natcher, David, Shawn Ingram, Nicolas D. Brunet, and Ana-Maria Bogdan. "Accounting for intracultural variability in first nation environmental knowledge: A requisite for environmental monitoring and impact assessments." Environmental Impact Assessment Review 85 (November 2020): 106465. http://dx.doi.org/10.1016/j.eiar.2020.106465.

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27

Demidov, D. A., Yu I. Manukov, I. A. Sokolova, L. Y. Ananev, and I. P. Tsvirko. "ENVIRONMENTAL MONITORING OF ELSES ON THE TERRITORY OF THE NATIONAL PARK «ELK ISLAND»." Problems of Veterinary Sanitation, Hygiene and Ecology 1, no. 3 (2019): 316–19. http://dx.doi.org/10.36871/vet.san.hyg.ecol.201903012.

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This paper presents the results of elk accounting on the territory of the National Park «Elk Island» for 2014, 2015, 2016 and 2018. The analysis of gender and age structure and spatial distribution of the elk population in the forest parks was carried out.

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28

Gruener, Sven, and Norbert Hirschauer. "An experimental investigation of mental accounting in environmental economics." International Journal of Agricultural Resources, Governance and Ecology 12, no. 1 (2016): 18. http://dx.doi.org/10.1504/ijarge.2016.074674.

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29

Bavaria, J. "Fiduciary obligation and the importance of an environmental accounting standard." Corporate Environmental Strategy 6, no. 1 (1999): 46. http://dx.doi.org/10.1016/s1066-7938(99)90029-5.

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30

Мошарова, I. Mosharova, Ильинский, Vladimir Ilinskiy, Корсак, and M. Korsak. "Environmental Monitoring of Water Ecosystems Based on a New Microbiological Method." Safety in Technosphere 5, no. 4 (August 25, 2016): 23–29. http://dx.doi.org/10.12737/23758.

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One of water ecosystems’ main components is heterotrophic bacterial plankton, carrying out processes of organic substance destruction that provides water ecosystems self-cleaning. The tasks facing modern environmental monitoring of water ecosystems demand the account not only the total number and number of separate physiological groups of bacteria, but also determination of quantity for microorganisms which are actively functioning during this time period. Now it is obvious that the results of bacterial plankton number and biomass determination received by direct account’s traditional methods don’t reflect quantity of the microorganisms which are really functioning and participating in biogeochemical cycles. The methods allowing carry out such researches based on use of special fluorescent dyes which are used as biochemical markers of various physiological processes proceeding in a bacterial cage. Results for application of a method for accounting of bacterial cages with active metabolism for marine and fresh-water ecosystems’ environmental monitoring have been presented. This method has been applied at researches of the microbial population in river, lake, estuarial, shelf marine ecosystems, and also in deepwater sea hollows for the purpose of actively functioning bacteria’ number determination. Respiratory activity markers use has shown that only an insignificant share (generally from 0.1 to 30 %, and in some cases — to 90 % of cages in the bacterial plankton’s total number) possesses the active metabolism and provides processes of organic substance destruction in water ecosystems. The received results testify to prospects for application of this microbiological method within environmental monitoring of water ecosystems for accounting of the bacterial plankton possessing active metabolism.

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31

Pirmana, Alisjahbana, Hoekstra, and Tukker. "Implementation Barriers for a System of Environmental-Economic Accounting in Developing Countries and Its Implications for Monitoring Sustainable Development Goals." Sustainability 11, no. 22 (November 14, 2019): 6417. http://dx.doi.org/10.3390/su11226417.

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The desire to include environmental information in national accounts has resulted in the construction of a system of environmental-economic accounting (SEEA). As the international statistical standard for environmental-economic accounting, the SEEA can provide valuable support for monitoring Sustainable Development Goals (SDGs). This study assesses the potential use of the SEEA for monitoring SDGs. This paper shows that, in theory, the potential for this system is significant. However, based on a literature review and survey of SEEA experts, practical problems in implementing the SEEA are significant, especially in developing countries. Such issues include data availability and quality, as well as the availability of funding and human resources. Capacity development is key to establishing successful implementation of the SEEA in developing countries. For example, the World Bank’s WAVES program (Wealth Accounting and Valuation of Ecosystem Services) has been instrumental in capacity building in developing countries, which, however, still show great variation in how they implement SEEA.

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32

GASSNER, JOCHEN, and MICHAEL NARODOSLAWSKY. "REGIONAL SUSTAINABILITY ACCOUNTING AND THE ENVIRONMENTAL–ECONOMIC BALANCE OF PAYMENTS." Journal of Environmental Assessment Policy and Management 06, no. 04 (December 2004): 565–83. http://dx.doi.org/10.1142/s1464333204001870.

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Trade induces not only the exchange of money and goods and services between nations. Both directly and/or incorporated in traded goods, resources and environmental pressures are exchanged. It is the aim of this paper to present a way of linking the environmental pressure related to trade, to flows of money and products between nations. After a brief introduction of the Sustainable Economy Indices — a set of indices measuring macroeconomic sustainability — the method of the environmental–economic balance of payments is presented. The accounting system underlying the environmental–economic is outlined and accounts for Austria are calculated.

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33

Bailey, Paul E., and Peter A. Soyka. "Environmental accounting—making it work for your company." Environmental Quality Management 5, no. 4 (1996): 13–30. http://dx.doi.org/10.1002/tqem.3310050404.

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34

Mulyasari, Windu, and Sekar Mayangsari. "Environmental Management Accounting, Islamic Social Reporting, and Corporate Governance Mechanism on Sharia-Approved Companies in Indonesia." International Journal of Financial Research 11, no. 1 (October 10, 2019): 284. http://dx.doi.org/10.5430/ijfr.v11n1p284.

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Issues of Islamic Social Reporting among Sharia-approved companies in Indonesia are still rare. Sharia-approved companies must comply with the sharia principles that have been approved by the Sharia Fatwa Council and the Financial Services Authority. The aim of this study is to obtain empirical evidence conformity of corporate environmental management accounting practices with the concept of Islamic Social Reporting. This study will also find evidence the effect of company's monitoring function to implementing Islamic Social Reporting.The practice of corporate environmental management accounting is an interesting and important study because environmental issues are a complex issue. For Sharia-approved companies, the commitment to comply with sharia principles in environmental activities provides assurance to its specific investor that the business activities run according to sharia principles. The commitment to prevent sharia-based business activities is stronger when the company's monitoring function also strengthens the company's objectives in protecting the environment.This study was conducted on Sharia-approved companies listed on the Indonesia Stock Exchange following the PROPER assessment from the Ministry of Environment. 38 companies were observed over a period of 3 years.The results of the study show that corporate governance has not provided a maximum monitoring function in the company. Companies are more obedient to the rules of law related to the environment. That is, for environmental protection companies are still in the concept of obeying the rules yet on awareness to integrate into the company's strategy.

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35

Fitria, Giawan Nur. "ORGANIZATION CULTURE MODERATES THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEM, SUSTAINABLE LEADERSHIP AND ENVIRONMENTAL STRATEGY ON BUSINESS PERFORMANCE." International Journal of Contemporary Accounting 3, no. 1 (July 23, 2021): 45. http://dx.doi.org/10.25105/ijca.v3i1.9218.

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<p>The purpose of this study was to determine whether there is an influence of management accounting system, sustainable leadership and environmental strategy on business performance with organizational culture as a moderating factor. The population in this study are 70 managers of manufacturing company in DKI Jakarta. Sampling technique using a convenience sampling method. Based on research result shows that the management accounting system does not affect business performance; sustainable leadership has a positive effect on business performance; the environmental strategy has a positive effect on business performance. Organization culture does not moderate influence of MAS, sustainable leadership and environmental strategy with business performance. The results showed that the management accounting system had no significant effect on business performance. This can be a special concern for company management in developing a management accounting information system. The availability of a management accounting information system can maximally assist company management in planning, monitoring and making decisions for business performance is better.</p>

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36

Burnett, Royce D., Don R. Hansen, and Olga Quintana. "Eco-Efficiency: Achieving Productivity Improvements through Environmental Cost Management." Accounting and the Public Interest 7, no. 1 (January 1, 2007): 66–92. http://dx.doi.org/10.2308/api.2007.7.1.66.

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The purpose of this study is to assess how identifying, tracking, and monitoring environmental costs can assist an agenda adopted to improve environmental performance. We do so by providing a theoretical discussion and contextual model of eco-efficiency that includes cost management as part of its activities. This approach draws on the quality management literature and the Porter hypothesis, which assumes that pollution is a form of technical inefficiency and that properly designed regulations stimulate firms to develop pollution control innovations. Our paper provides several specific contributions. First, for all stakeholders we provide additional insight into the ongoing debate over the value relevance of environmental cost management by developing a general model of eco-efficient behavior. Second, our models demonstrate that there is room for opportunities to reduce pollution while simultaneously improving the value of the firm. To do so, however, requires a coordinated effort on the part of both the business community and legislators to understand the needs of each and to offer alternatives that will provide benefits for each party.

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Ji, Xuepeng, Daoqin Tong, Lisha Cheng, Xiaowei Chuai, Xiyan Mao, Binglin Liu, and Xianjin Huang. "Spatial Analysis of Citizens’ Environmental Complaints in China: Implications in Environmental Monitoring and Governance." International Journal of Environmental Research and Public Health 18, no. 18 (September 14, 2021): 9674. http://dx.doi.org/10.3390/ijerph18189674.

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Citizen environmental complaints play a key role in China’s current environmental monitoring network and environmental governance system. Based on 5796 cases of environmental complaints lodged by citizens via hotline and the internet to the MEP of China, we examined the spatial characteristics and influencing factors of citizen complaints for the period of 2013–2017 using spatial analysis methods and spatial econometric models. The roles of citizen complaints in the two systems were then reevaluated. The results show that, among all cases, 75.88% of cases were identified as verified complaints, while nearly a 25% noisy rate directed large amounts of inspection resources to be utilized in response to nonverified cases. Air pollution received the most attention by citizens in China, accounting for 67.22% of total cases. The hotspots of citizen complaints were mostly distributed in the three major national urban agglomerations in China. We found that industrial wastewater and SO2 were positively associated with the likelihood of citizens filing complaints, while the effect of industrial soot/dust emission was insignificant. Citizen complaints might be triggered by certain, but not all, forms of pollutants, even though highly visible particulate pollutants did not necessarily induce corresponding complaints. Moreover, the negative relationship between citizen complaints and per capita GDP revealed the unbalanced geographical pattern between economical development and environmental quality. The proliferation of the internet greatly facilitated citizens lodging complaints through various ways. The synergy mechanism between citizen environmental complaints and other parts in China’s environmental monitoring and governance system should be established in the future.

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38

Morton, Huon, Etti Winter, and Ulrike Grote. "Assessing natural resource management through integrated environmental and social-economic accounting." Journal of Environment & Development 25, no. 4 (September 21, 2016): 396–425. http://dx.doi.org/10.1177/1070496516664385.

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Local natural resource management in its diverse manifestations holds core to its principles that the marginal and vulnerable households are empowered to manage valuable natural resources to improve social and economic equality and conserve biodiversity. Yet studies aiming to identify the impacts often show inconsistent results. Through constructing an integrated Environmental and Social Accounting Matrix (ESAM), we aim to assess how natural resources are used in different sectors and by different livelihoods, thus delivering different direct and indirect benefits to the community. The study was conducted in Namibia’s Sikunga Conservancy, which manages wildlife and fish resources in the Zambezi region. Our village-level ESAM shows an economic structure that strongly disadvantages remote households and identifies a small sector of the economy that benefits significantly from the use of natural resources. The ESAM approach is able to isolate undesirable socioeconomic developments such as unequal benefit sharing, which hinders community development.

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39

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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40

Naspolini, Giovanna Ferrazzo, Bruna Stein Ciasca, Emilio Lèbre La Rovere, and Amaro Olimpio Pereira Jr. "Brazilian Environmental-Economic Accounting for Water: A structural decomposition analysis." Journal of Environmental Management 265 (July 2020): 110508. http://dx.doi.org/10.1016/j.jenvman.2020.110508.

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41

Kelsall, Chris A. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?" Sustainability 12, no. 21 (October 25, 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 journals, and a citation analysis. The first general finding is around the complex and confusing terminology that is still used, exemplified in the amorphous term sustainability. Specific findings from the paper analysis include ecological management accounting requires a fundamental change to organization management, different values exploring relationships such as material flows, inclusive of the living and physical world, with a longer time horizon, and a centrality of external factors. Due to these challenges, ecological management accounting is presently not used as a research category and therefore is an un-developed research domain. Environmental accounting is a more commonly used synonym for ecological accounting, though this term is distinct and does not cover many of the ecological challenges. Under this research area, there have more recently been attempts to bridge the difficult macro (planetary) and micro (organization) environmental challenge. Concepts such as Accounting for the Management of Ecosystems and Material Flow Cost Accounting are areas of research seen as offering future opportunities to develop into a more ecological management accounting framework, though this will ultimately require research in ecological management accounting based on a multi-disciplinary approach.

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Liang, Pierre Jinghong, Madhav V. Rajan, and Korok Ray. "Optimal Team Size and Monitoring in Organizations." Accounting Review 83, no. 3 (May 1, 2008): 789–822. http://dx.doi.org/10.2308/accr.2008.83.3.789.

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We formulate and analyze a model of team structure and monitoring within a Linear-Exponential-Normal (LEN) agency framework. We incorporate three key instruments in the internal design of an organization involving team production: team size, monitoring activities, and incentive contracts. We show that the complex tradeoffs among these instruments lead to surprisingly simple implications. One such result is that the equilibrium level of pay-for-performance for workers is attenuated and is, at times, invariant to most environmental variables of interest. As such, our model helps explain the empirical puzzle of the lack of a trade-off for risk/incentives shown in standard agency models. Our work also demonstrates the presence of complementarities between team size and monitoring, and between worker talent and managerial monitoring ability. Finally, we derive predictions about the impact of environmental variables on the choice of optimal team size, incentives, and employee quality, even in the presence of an external marketplace for talent.

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Dubé, Yves C., Glenn-Marie Lange, and Franz Schmithüsen. "Cross-Sectoral Policy Linkages and Environmental Accounting in Forestry." Journal of Sustainable Forestry 23, no. 3 (February 2007): 47–66. http://dx.doi.org/10.1300/j091v23n03_02.

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Brouwer, Roy, and Christian Leipert. "The role of environmental protection expenditures in integrated economic?environmental accounting: tuning theoretical perspectives and statistical realities." International Journal of Sustainable Development 2, no. 1 (1999): 185. http://dx.doi.org/10.1504/ijsd.1999.004306.

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Pan, Jiamin, Hao Zhang, Xueqi Wang, and Gengyuan Liu. "Update Methods of the Global National Environmental Accounting Database (NEAD)." Journal of Environmental Accounting and Management 5, no. 2 (June 2017): 105–16. http://dx.doi.org/10.5890/jeam.2017.06.003.

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Demichev, Vadim Vladimirovich, and Vesta Vladimirovna Maslakova. "Improving statistical monitoring of the performance of investment in agriculture." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 1, 2020): 63–72. http://dx.doi.org/10.33920/sel-11-2011-07.

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The article discusses the relevance of accounting and analysis of economic and non-economic types of investment efficiency, among social, environmental, innovative and infrastructural. The key forms of statistical observation of investment in agriculture in our country, as well as in the US national community are presented. The article proposes the key changes required to improve statistical monitoring of the efficiency of investment in agriculture, including taking into account global trends in economic development.

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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

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Negash, Minga, and Tesfaye T. Lemma. "Institutional pressures and the accounting and reporting of environmental liabilities." Business Strategy and the Environment 29, no. 5 (February 6, 2020): 1941–60. http://dx.doi.org/10.1002/bse.2480.

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Vardon, Michael, Juan-Pablo Castaneda, Michael Nagy, and Sjoerd Schenau. "How the System of Environmental-Economic Accounting can improve environmental information systems and data quality for decision making." Environmental Science & Policy 89 (November 2018): 83–92. http://dx.doi.org/10.1016/j.envsci.2018.07.007.

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Smith, Matthew M., and Caren S. Goldberg. "Occupancy in dynamic systems: accounting for multiple scales and false positives using environmental DNA to inform monitoring." Ecography 43, no. 3 (November 13, 2019): 376–86. http://dx.doi.org/10.1111/ecog.04743.

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