Social accounting is the process of communicating the social and environmental effects of organizations economic … of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union … integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region …

biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical … accounting standard setters to address this issue together with business and other stakeholders. Originality/value – Few studies … paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how …

This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in Russia. The paper … presents the factors which influence the accounting system and the quality of the information it provides. The information and … use of an integrated accounting system which allows, within the limits of Russian legislation, to provide a broad …

Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France …, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting Law 82/1991 and … achieved by developing the accountancy profession. In terms of accounting regulatory level, we can say, without fail, that now …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …