Search Results - subject:"accounting"

Carbon management accounting system and corporate environmental performance : a conceptual framework

Sharaf-Addin, Hussein Hussein Hamood - In: International Journal of Energy Economics and Policy : IJEEP 14 (2024) 2, pp. 304-310

Persistent link: https://www.econbiz.de/10014496221

Does the level of enforcement shape the complexity in accounting standards?

Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16

This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to … identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity … International Financial Reporting Standard and International Accounting Standard, in 2018, was analyzed. Second, we investigated …

Persistent link: https://www.econbiz.de/10013550071

Interconnectedness and the web of accountabilities : Humboldtian approaches to social and environmental accounting

Lehner, Othmar Manfred; Kyriacou, Orthodoxia - In: Accounting, auditing & accountability journal 36 (2023) 6, pp. 1529-1553

Persistent link: https://www.econbiz.de/10014429711

Decision-making processes of public sector accounting reforms in India : institutional perspectives

Krishnan, Sarada Rajeswari - In: Financial accountability and management 39 (2023) 1, pp. 167-194

Persistent link: https://www.econbiz.de/10014288459

Accounting in society : a historical perspective

McBride, Karen M.; Verma, Shraddha - In: Handbook of accounting in society, (pp. 29-43). 2024

Persistent link: https://www.econbiz.de/10014576813

Accountant perceptions and attitudes towards the social accounting practices in Bangladesh

Rahaman, Mohammad Mizenur; Chowdhury, Adiba Rahman Bushra; … - In: International journal of corporate finance and … 10 (2023) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10015050615

An investigation of the extent of implementation of the financial management practices of agri-SMEs in developing countries : evidence from Tanzania

Mang'ana, Kulwa Mwita; Hokororo, Silver John; … - In: Sustainable technology and entrepreneurship 3 (2024) 1, pp. 1-10

financial accounting, capital budgeting and financing management were moderately and infrequently implemented, with external …

Persistent link: https://www.econbiz.de/10014513310

Trends and insights in sustainability accounting in the public sector : unveiling the research landscape

Jasni, Nur Syuhada; Kamarudin, Siti Nurhazwani - In: International journal of economics and financial issues … 14 (2024) 4, pp. 163-171

Persistent link: https://www.econbiz.de/10014632191

Production and consumption-based accounts of Ireland's emissions

De Bruin, Kelly C.; Değer, Çağaçan; Yakut, Aykut Mert - 2024

This paper aims to calculate emissions in Ireland by applying a production-based Accounting (PBA) approach and a … consumption-based Accounting (CBA) approach. PBA considers emissions in Ireland to be all emissions emitted in the geographic …

Persistent link: https://www.econbiz.de/10015051632

Maintaining and extending hegemony : the politics of accounting standard setting

Warren, Rebecca - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20

Persistent link: https://www.econbiz.de/10015065525