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Dissertations / Theses on the topic 'Environmental management accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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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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3

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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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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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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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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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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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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Gunarathne, Arachchige Don N. "Managing the Integration Challenge between Corporate Environmental Strategy and Environmental Management Accounting: Perspectives from Sri Lanka." Thesis, Griffith University, 2020. http://hdl.handle.net/10072/398091.

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This thesis examines how and to what extent the intensity of corporate environmental management strategy implementation (i.e., the “corporate environmental management maturity”) affects environmental management accounting at the firm level. Notwithstanding the apparent connection between corporate environmental management strategy and environmental management accounting, the existing literature discusses these two fields only minimally. More specifically, the extant literature on the intensity of corporate environmental strategy is relatively sparse on the contribution and role of accounting (

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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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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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Liu, Zhen. "Contributing to intrinsic sustainable development : a study of environmental management accounting implementation in Chinese companies." Thesis, University of Sheffield, 2017. http://etheses.whiterose.ac.uk/16080/.

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China faces to a development dilemma and improving her sustainability is a relevant and significant issue in dealing with these problems. Environmental Management Accounting (EMA) is a practical tool that has a major opportunity to contribute to the sustainability of Chinese businesses. This is a study of the state of the art of EMA in two Chinese tourism companies and of the associated behavioural changes within the two companies. The study provides examples of the use of EMA in practice and identifies barriers and facilitators of EMA adoption in Chinese businesses. Overall the study provides

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Mein, Vivienne. "Cultural and environmental influences on the financial accounting system : a case study of the Czech Republic." Thesis, University of Aberdeen, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336594.

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Accounting change occurred in the Czech Republic as a result of the political revolution in 1989 which heralded the resurrection of democracy and the re-establishment of a market economy. The Czech Republic is gradually rebuilding the framework within which companies are able to compete efficiently. These events present an ideal opportunity to examine the process of development of an accounting system using theories of international accounting. The aim of this study is threefold: (1) to assess whether international accounting literature is able to predict the accounting system of the Czech Rep

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Cho, Charles. "ORGANIZATIONAL LEGITIMACY AND THE STRATEGIC USE OF ACCOUNTING INFORMATION: THREE STUDIES RELATED TO SOCIAL AND ENVIRONMENTAL DIS." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/4127.

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This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation

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Rowe, Anna Lee. "Greening corporate dragon's environmental management and reporting in Shanghai." Phd thesis, Australia : Macquarie University, 2006. http://hdl.handle.net/1959.14/26145.

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Thesis (PhD)--Macquarie University, Macquarie Graduate School of Management, 2006.<br>Bibliography: p. 240-276.<br>Introduction -- "Greening" phenomena of corporate environmental management and reporting -- China's environmental management and reporting -- Research theoretical methodology -- "Evolutionary epic" of China's environmental management institutions -- Findings and conceptualisation of CEM and CER -- Further discussion and implications -- Conclusion.<br>What was once the preserve of a 'green' social organisational fringe, Corporate Environmental Management (CEM) and Corporate Environ

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Filho, Miguel Lopes de Oliveira. "A auditoria ambiental como ferramenta de apoio para o desempenho empresarial e a preservação do meio ambiente: uma abordagem contábil e gerencial em indústrias químicas." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-12122005-144634/.

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Esta pesquisa faz uma abordagem da importância da Auditoria Ambiental através de um estudo bibliográfico e empírico realizado, entre os anos de 2001 e 2002, junto às empresas pertencentes ao segmento químico brasileiro filiadas à Associação Brasileira de Indústria Química ABIQUIM. A abordagem exploratória desta pesquisa objetivou investigar a utilização da auditoria ambiental, enquanto ferramenta de auxílio na gestão empresarial, bem como as razões para adoção dessa ferramenta e os possíveis benefícios gerados, principalmente no que diz respeito a integridade patrimonial dessas empresas em

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Prinsloo, Thomas Frederik. "Does it pay to be green? : an empirical study of the South African mining industry / T.F. Prinsloo." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4615.

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In recent years, the growing importance of environmental and social issues has put pressure on companies to implement environmental and social systems. With the pressure on companies to improve environmental performance, environmental management accounting can provide a valuable tool that enables companies to respond to environmental challenges. The purpose of this study is to determine the relationship between environmental performance and economic performance in the South African mining industry and also to identify and evaluate the opportunities to improve both a company's environmental per

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Wukich, Jacqueline Jarosz. "The Conflict Between Chief Executive Officer Power And Different Measures Of Environmental And Social Disclosure." Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1613539052030591.

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Rizio, Dina. "A multicriteria perspective to integrate environmental management and environmental accounting in the tourism industry. The case of Small and Medium-sized Hotel Enterprises (SMHEs) in the Alpine Province of Trento." Doctoral thesis, Università degli studi di Trento, 2016. https://hdl.handle.net/11572/367686.

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The environment, understood as the biophysical support to human society and economic systems, is a relevant variable to firm management. The way the environment is managed can affect not only firm competitiveness but also firm environmental performance both in the short and long-term. The environment generates the inputs (in terms of stocks of natural capital and flows of ecosystem services) supporting human economy and receives back outputs and by-products (waste and emissions) generated by human activities. Therefore the environment does a constant work providing inputs and receiving outputs

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Rizio, Dina. "A multicriteria perspective to integrate environmental management and environmental accounting in the tourism industry. The case of Small and Medium-sized Hotel Enterprises (SMHEs) in the Alpine Province of Trento." Doctoral thesis, University of Trento, 2016. http://eprints-phd.biblio.unitn.it/1745/1/Rizio_PhD_thesis.pdf.

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The environment, understood as the biophysical support to human society and economic systems, is a relevant variable to firm management. The way the environment is managed can affect not only firm competitiveness but also firm environmental performance both in the short and long-term. The environment generates the inputs (in terms of stocks of natural capital and flows of ecosystem services) supporting human economy and receives back outputs and by-products (waste and emissions) generated by human activities. Therefore the environment does a constant work providing inputs and receiving outputs

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Oliveira, José Rogério de. "A contabilidade ambiental como fator econômico : um estudo de caso em uma empresa de manejo florestal no estado de Roraima." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/36101.

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A onda de transformações positivas da economia brasileira foi fundamental para melhorar a conscientização da sociedade que está cada vez mais obrigando as indústrias a adotarem uma atitude responsável perante o meio ambiente. Partindo-se desta premissa, este estudo tem como objetivo identificar e descrever a contribuição da contabilidade ambiental, e seu ativo impulsionador que ganhou o tópico ambiental e tornou-se um desafio para o mundo. No entanto, para conseguir isso na prática tem sido uma prova muito desafiadora. No Brasil, assim como outros países do mundo, despertou-se para esta temáti

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Young, Anna Estelle. "On trying to make investment responsible: an analysis of integrating environmental, social, and corporate governance issues into institutional investment processes." Thesis, The University of Sydney, 2013. http://hdl.handle.net/2123/9793.

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Abstract: Proponents of responsible investment propose that by integrating environmental, social and corporate governance (ESG) issues into institutional investment analysis and decision-making processes better long term decisions will be made, resulting in better fund performance and better corporate conduct. Utilising an economic rationale, the United Nations-supported Principles for Responsible Investment (UNPRI) and its signatories seem to be arguing that ESG issues are mispriced risks that need to be integrated at all stages of the investment process, across all asset classes. And furthe

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Miralha, Lorrayne. "ACCOUNTING FOR SPATIAL AUTOCORRELATION IN MODELING THE DISTRIBUTION OF WATER QUALITY VARIABLES." UKnowledge, 2018. https://uknowledge.uky.edu/geography_etds/55.

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Several studies in hydrology have reported differences in outcomes between models in which spatial autocorrelation (SAC) is accounted for and those in which SAC is not. However, the capacity to predict the magnitude of such differences is still ambiguous. In this thesis, I hypothesized that SAC, inherently possessed by a response variable, influences spatial modeling outcomes. I selected ten watersheds in the USA and analyzed them to determine whether water quality variables with higher Moran’s I values undergo greater increases in the coefficient of determination (R²) and greater decreases in

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Lopes, José Luís. "Um estudo da controladoria aplicada ao desenvolvimento sustentável." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/1753.

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Made available in DSpace on 2016-04-25T18:40:42Z (GMT). No. of bitstreams: 1 Jose Luis Lopes.pdf: 3113668 bytes, checksum: a414bd9df75e7eb4c8efbf8edc7f7cec (MD5) Previous issue date: 2009-11-30<br>This study aims to demonstrate the importance of the controlling applied to the sustainable development in enterprises, characterizing it as a different area, whose task is to ensure the informational support to the process of decision making, concerned with environmental management, an indispensable instrument for sustainability in business. To the development of this work, the methodology u

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Barbosa, Neuzaí Marreiros. "Análise da sustentabilidade ambiental na Justiça Federal do Amazonas: estudo de caso usando um Sistema Contábil Gerencial ambiental." Universidade Federal do Amazonas, 2014. http://tede.ufam.edu.br/handle/tede/4690.

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Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T15:48:26Z No. of bitstreams: 1 Dissertação - Neuzaí Marreiros Barbosa.pdf: 1447662 bytes, checksum: 064e397a2cc2f3901afbc7989b61e05f (MD5)<br>Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:41:15Z (GMT) No. of bitstreams: 1 Dissertação - Neuzaí Marreiros Barbosa.pdf: 1447662 bytes, checksum: 064e397a2cc2f3901afbc7989b61e05f (MD5)<br>Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:4

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Cintra, Yara Consuelo. "A integração da sustentabilidade às práticas de controle gerencial das empresas no Brasil." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-07062011-150241/.

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O estudo objetiva mapear e analisar a integração da sustentabilidade às práticas de controle gerencial (CG) das empresas no Brasil. A sustentabilidade foi considerada sob as dimensões econômica, ambiental e social da abordagem triple bottom line - TBL (ELKINGTON, 1997). A abordagem de controle gerencial, por sua vez, usou o modelo de alavancas de controle (SIMONS, 1995), acrescido de controles especializados, apropriados ao controle da sustentabilidade nas dimensões do TBL. A amostra deste estudo foi formada por 59 empresas que divulgaram os chamados relatórios de sustentabilidade no Brasil, a

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Provenzano, Márcio Atti. "Gestão de custos ambientais em hospitais privados brasileiros." Universidade do Vale do Rio dos Sinos, 2018. http://www.repositorio.jesuita.org.br/handle/UNISINOS/7326.

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Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-10-04T13:40:06Z No. of bitstreams: 1 Márcio Atti Provenzano_.pdf: 559051 bytes, checksum: acc7beee0c9e1472a4f501acf2f20fc5 (MD5)<br>Made available in DSpace on 2018-10-04T13:40:06Z (GMT). No. of bitstreams: 1 Márcio Atti Provenzano_.pdf: 559051 bytes, checksum: acc7beee0c9e1472a4f501acf2f20fc5 (MD5) Previous issue date: 2018-05-23<br>Nenhuma<br>O objetivo do estudo é analisar os procedimentos utilizados na gestão de custos ambientais por hospitais privados brasileiros. Para tanto, aplicou-se uma survey composta por assertivas co

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O'Shea, Thomas A. "Using an Inventory of Unstable Slopes to Prioritize Probabilistic Rockfall Modeling and Acid Base Accounting in Great Smoky Mountains National Park." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/etd/3952.

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An inventory of unstable slopes along transportation corridors and performance modeling are important components of geotechnical asset management in Great Smoky Mountains National Park (GRSM). Hazards and risk were assessed for 285 unstable slopes along 151 miles of roadway. A multi-criteria model was created to select fourteen sites for two-dimensional probabilistic rockfall simulations and Acid Base Accounting (ABA) tests. Simulations indicate that rock material would likely enter the roadway at all fourteen sites. ABA test results indicate that influence of significant acid-producing potent

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Collatto, Dalila Cisco. "Método para Mensuração e Evidenciação do Environmental Debt em Sistemas Produtivos." Universidade do Vale do Rio dos Sinos, 2017. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6809.

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Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-12-04T13:09:23Z No. of bitstreams: 1 Dalila Cisco Collatto_.pdf: 5590707 bytes, checksum: 80ad4ef5277f300bbbc14a3d8fb3e27c (MD5)<br>Made available in DSpace on 2017-12-04T13:09:23Z (GMT). No. of bitstreams: 1 Dalila Cisco Collatto_.pdf: 5590707 bytes, checksum: 80ad4ef5277f300bbbc14a3d8fb3e27c (MD5) Previous issue date: 2017-08-25<br>IFSUL - Instituto Federal de Educação, Ciência e Tecnologia Sul-rio-grandense<br>A demanda por maior transparência e responsabilidade no tocante às questões ambientais provém do crescimento da consc

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Vellani, Cassio Luiz. "A ciência contábil e a eco-eficiência dos negócios." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-20072007-155514/.

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Desenvolvimento Sustentável, Responsabilidade Social Corporativa e Sustentabilidade Empresarial são conceitos que convergem para o mesmo objetivo: integrar os aspectos econômicos, sociais e ecológicos dos negócios. A eco-eficiência pode ser utilizada para integrar desempenho econômico e ecológico. Há no mercado divulgação de empresas que mantém ações que visam à proteção ambiental. No entanto, para contribuir para a sustentabilidade do negócio essas atividades devem convergir para a eco-eficiência. Para isso, a ação ecológica empresarial deve atuar sobre os resíduos emitidos pelas operações da

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Sheehan, Jared J. "Risk and CSR Reporting: A Case Study of AEP’s Corporate Accountability Report." Miami University Honors Theses / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1303341741.

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Genta, Maria Mônica Pereira. "A contabilidade ambiental como instrumento de gestão turística: o caso da hotelaria de Caxias do Sul." reponame:Repositório Institucional da UCS, 2006. https://repositorio.ucs.br/handle/11338/121.

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A massificação do turismo provocou impactos negativos ao ambiente natural, forçando as empresas integrantes do setor turístico, especialmente a hotelaria, a introduzir práticas de proteção ambiental aos seus procedimentos de gestão. A Contabilidade Ambiental, enquanto instrumento de avaliação e auxílio à gestão ambiental, pode evidenciar e divulgar as medidas adotadas e os resultados alcançados nessas práticas. Partindo desta premissa, e tendo como fundamentação teórica a perspectiva de entender o denominado desenvolvimento sustentável, foi utilizado o questionário proposto no Programa Green D

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De, Silva T.-A. "Voluntary environmental reporting: the why, what and how." Lincoln University, 2008. http://hdl.handle.net/10182/928.

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Society is increasingly calling for organisations to demonstrate corporate social responsibility (CSR). To fulfil this demand, organisations need to be accountable, democratic and transparent to their stakeholders. This can be achieved using a number of tools including communication about the environmental, social and economic impacts of an organisation’s actions and activities. Yet despite the importance of communicating environmental information, and society’s heightened environmental awareness, organisations are still demonstrating an insufficient commitment to environmental reporting, cont

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Шаповал, Г. П. "Облік в економічному менеджменті: механізми впровадження та потенційні вигоди". Thesis, Видавництво СумДУ, 2006. http://essuir.sumdu.edu.ua/handle/123456789/11508.

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Louis, J. N. (Jean-Nicolas). "Dynamic environmental indicators for smart homes:assessing the role of home energy management systems in achieving decarbonisation goals in the residential sector." Doctoral thesis, Oulun yliopisto, 2016. http://urn.fi/urn:isbn:9789526214535.

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Abstract Achieving the objective of a decarbonised economy by 2050 will require massive efforts in the energy sector. Emissions from residential houses will have to be almost completely cut, by around 90% by 2050. Home automation is a potential tool for achieving this goal. However, the environmental and economic benefits of automation technologies first need to be assessed. This thesis evaluates the impact of home automation for electricity management in the residential sector using environmental and economic indicators. To this end, a life cycle assessment was performed to evaluate the impac

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Luscri, Jos?? Paulo Albanez Ferreira. "An??lise comparativa dos resultados das empresas do ramo de constru????o civil que adotam relat??rios de sustentabilidade em suas divulga????es." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/733.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-07-04T22:10:10Z No. of bitstreams: 2 Jos?? Paulo Albanez Ferreira Luscri.pdf: 771478 bytes, checksum: 2dddd2efa1e505f2d6e8d63695764210 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2017-07-04T22:10:10Z (GMT). No. of bitstreams: 2 Jos?? Paulo Albanez Ferreira Luscri.pdf: 771478 bytes, checksum: 2dddd2efa1e505f2d6e8d63695764210 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-12-14<br>The issue of environmental management gain

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Sinha, Rajib. "Systems Modeling Approaches to Physical Resource Management : An Industrial Ecology Perspective." Doctoral thesis, KTH, Industriell ekologi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-191327.

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Many of the present problems that we are facing arise as unanticipated side-effects of our own actions. Moreover, the solutions implemented to solve important problems often create new problems. To avoid unintended consequences, understanding complex systems is essential in devising policy instruments and in improving environmental management. Thus, this thesis investigated systems modeling approaches to under- stand complex systems and monitor the environmental performance of management actions. The overall aim of the work was to investigate the usefulness of different systems modeling approa

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Marek, Ewelina. "Essays on mental accounting effects of personal carbon allowances : implications for transportation." Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE2083.

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Toute procrastination à lutter contre le changement climatique aura pour conséquence une augmentation croissante des coûts à l'avenir (voir par exemple Stern, 2006). Le manque de changement dans le comportement des individus, indépendamment de l'investissement dans les technologies de réduction des émissions, pourrait entraîner des coûts exorbitants. Ces derniers sont déjà aujourd'hui très élevés en raison du faible nombre d’options disponibles pour réduire les émissions (Abrell, 2007; Bottrill, 2006; Proost, 2008; SDC, 2005). Par conséquent, des efforts sont nécessaires pour introduire des me

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Braz, Jos?? Luiz Pereira. "Gest??o ambiental : evidencia????o cont??bil do desempenho social e ambiental do DAEP-Departamento Aut??nomo de ??gua e Esgoto de Pen??polis com a CORPE - Cooperativa de Trabalho dos Recicladores de Pen??polis." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2009. http://132.0.0.61:8080/tede/handle/tede/453.

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Made available in DSpace on 2015-12-03T18:35:10Z (GMT). No. of bitstreams: 1 Jose_Luiz_Pereira_Braz.pdf: 439268 bytes, checksum: 9797275314fdec2b5dc0f16c49d63480 (MD5) Previous issue date: 2009-03-30<br>The search for methodologies that are able to make evident the social and environmental performance of organizations - in view of the managerial practices involving the environment - has been a constant task by researchers and professionals of Accountancy. The actions resulting from the entities' environmental procedures constitute their performance and cause externalities, which can be posit

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Zullo, Johnathon. "A model and optimization of alternative fuel vehicle fleet composition with triple bottom line concerns." Thesis, Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/44870.

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Alternative fuel types and technologies are increasingly being advocated for transportation needs to ameliorate concerns around energy security, climate change, and fuel cost. Each fuel type has unique advantages and disadvantages for cost structure and emissions. Meanwhile, corporate fleet customers are often making more sustainable choices of vehicle type due to public perception and other influencing factors. The sustainability of these vehicles can be viewed from a triple bottom line perspective of financial, environmental, and societal implications. However, there is currently a lack

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Lima, Adriana de. "Indicadores ambientais de gastos na gestão de resíduos sólidos da área de saúde : HU/UFS." Universidade Federal de Sergipe, 2011. https://ri.ufs.br/handle/riufs/4318.

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The users of accounting information needs related to environmental issues, information which involve the assets of the entity and its relationship with the environment. The new needs of users of accounting made to arise on Environmental Accounting, which, in recording technique and control of assets, may show the environmental costs that every entity carries. This work aims to develop additional financial statement that demonstrates the environmental costs related to waste health care, University Hospital, Federal University of Sergipe. Through analysis of the Waste Management Plan of Health S

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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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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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Kaiser, Marcel. "The suitability of Environment Management Accounting (EMA) models applied by the German Mittelstand." Thesis, University of Gloucestershire, 2017. http://eprints.glos.ac.uk/5594/.

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The implementation of environmental management accounting (EMA) in Mittelstand companies is an uncharted area. Therefore, the aim of this study was to identify the ways, benefits, and disadvantages of implementing EMA in such companies. The choice of the approach and method depended on the following reasons: As the observed phenomena took place inside a company and depended on the attitudes of its members, an interpretivist and qualitative research approach was used that regarded a company as a socially constructed entity. The research was executed with a top-down deductive method starting wit

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Abugalia, Muftah. "The influence of business environment on the effectiveness of management accounting practices : evidence from Libyan companies." Thesis, University of Huddersfield, 2011. http://eprints.hud.ac.uk/id/eprint/17509/.

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Although management accounting research based on contingency theory has a relatively long tradition, many recent studies have called for additional work in order to increase the understanding of possible contingency factors that explain the adoption of management accounting practices (MAPs). This, in addition to a general lack of knowledge of MAPs, especially in developing countries, is the motivation for this research study. The main focus of this research is to investigate the state of MAPs within Libyan companies and identify and explain the relationships between these MAPs and contingent f

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Mahmoud, Ali Gabir Salih Ali. "Impact of the contemporary manufacturing environment on cost accounting information systems "an Egyptian case study"." Thesis, University of Hull, 2000. http://hydra.hull.ac.uk/resources/hull:4638.

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This thesis examines the relevance of current cost accounting systems to the manufacturing environment. Egyptian manufacturing companies in the ex-public industrial sector have suffered from relatively various obstacles, with problems in production planning and control in particular. These impediments were responsible for negative effects on costs and caused low profitability for these companies in most years. Cost accounting systems were basically established for the purpose of preparing financial statements not for operational control.The literature was reviewed to explore changes in the man

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Al-Rehaily, Awad Salamah Fayez. "The evolution of accounting in Saudi Arabia : a study of its relevance to the social and economic environment." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:4585.

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The need to study the evolution of accounting in its environmental setting in developing countries is increasingly recognised in the literature. The purpose of this thesis is to examine the evolution and status of accounting systems in developing countries, with particular reference to the Saudi Arabian environment. It attempts to highlight the main shortcomings in each component of the accounting system (education, profession, enterprise, government and national accounting) and to put forward suggestions and recommendations for improvement which reflect the socioeconomic development needs. Th

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Rose, Antoine. "La comptabilité des émissions de gaz à effet de serre par enjeu : un outil d'analyse des impacts du changement climatique sur les activités d'une banque de financement et d'investissement." Thesis, Paris 9, 2014. http://www.theses.fr/2014PA090030/document.

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Cette thèse apporte une contribution à la définition d’un nouveau risque bancaire lié aux impacts économiques du changement climatique. Le changement climatique impactera les clients d’une Banque de Financement et d’Investissement (BFI) et aura des conséquences sur sa stratégie et la composition de son portefeuille d’activités. En revanche, des incertitudes demeurent sur les impacts économiques du changement climatique et créent un risque bancaire : le risque carbone. La quantification des « émissions de Gaz à Effet de Serre (GES) induites » par les activités des clients de la banque est une p

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Lima, Pereira Afonso Paulo Sérgio. "Modelling the intertwined roles of institutional and technical environments in management accounting change : the case of cost management change in Portuguese manufacturing SMEs." Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.630931.

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Some theorists (e.g. Scott, 1987a; Gupta et al., 1994; Geiger and Ittner, 1996) have been suggesting a combined analysis of economic and institutional pressures (coercive, normative and mimetic - DiMaggio and Powell, 1983) to enrich the understanding of the adoption and use of new management accounting systems. The conceptualization of the intertwined roles of technical and institutional environments is an issue that has been neglected in the literature on management accounting change (Carruthers, 1995; Abernethy and Chua, 1996). In fact, little attention has been given to the motives of manag

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Kuklewski, Andrzej. "Accounting for uncertainty in a business case analysis for implementing advanced technology ordnance surveillance in a munitions management environment." Monterey California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/10141.

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MBA Professional Report<br>The purpose of this project was to support the Advanced Technology Ordnance Surveillance (ATOS) project office in conducting a return on investment analysis. The approach taken to support the ROI analysis was to build a model consistent with the need for a Business Case Analysis (BCA) for an ATOS Advanced Concept Technology Demonstration (ACTD), which allows generating the return on investment distribution, while also assuming a range of uncertain savings assumptions. Additionally, the model that was built required testing with notional data in order to evaluate

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