agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from … a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to …, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity …

risk management process to international standards and implement modern risk management concepts and reporting processes … (VaR, EaR...). Even though important evolutions have been accomplished, we argue here that the long-term risk management … concerns the time consistency of long-term and mid-term risk management processes. We show that consistencies issues are coming …

A man is a key subject of economics. “A man is irrational” - this opinion can be made from Allais paradox, risk …

paper industry, and the energy and heating sector from 2000 to 2003. The results indicate a hurdle rate of investment of 2 …

of management accounting innovations diffusion. The diffusion process is examined through a social network of nodes and … controversy that is often inherent to management accounting innovation and change. Initially, organizational actors can be in …. This research aims at exploring the effects of uncertainty, trust, structure and perception of a management accounting …

Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by … accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This … paper investigates how accounting choices meet the information needs of various stakeholders. Analyzing the R&D policy of …

economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures … organization, and knowledge within the firm). Accordingly, the accounting system is an integral part of this framework, one that … demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with …

fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol …

This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century … framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years … present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of …