Showing 1 - 10 of 2,785
adds an accounting element to the model by considering the reporting that organizations may undertake depending on their … accounting (albeit a broad definition of accounting to include environmental reporting) and organisational change.  …
Persistent link: https://www.econbiz.de/10014840258
Purpose – This study aims to explore the state of environmental management accounting practice and the motivations for … accounting as a supporting tool for waste management. Design/methodology/approach – An exploratory case study method was applied … investigated, an increasing amount of environmental management accounting information is being made available. The case studies …
Persistent link: https://www.econbiz.de/10014641295
Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting … challenges to get better established in mainstream accounting and management research. Although the publication number is growing …, a substantial part of the publications have been published outside mainstream accounting journals in non‐accounting …
Persistent link: https://www.econbiz.de/10014937329
and business professionals in the technically complex field of greenhouse gas accounting. Design …/methodology/approach – This paper drew on accounting, audit and assurance‐based field work whilst the author was employed with a “Big 4 …” accounting firm and undertaken with a range of Australian companies preparing to report greenhouse gas emissions to the …
Persistent link: https://www.econbiz.de/10015005885
of environmental accounting practices, and to analyse some potential determining factors of their use. Design … development of environmental accounting practices in the local public sector. Findings – The degree of development of … environmental accounting practices in Portuguese local entities is low. Organisational size and the degree of development of …
Persistent link: https://www.econbiz.de/10015021933
This study investigates professional and job‐related attitudes and behavioural intentions of 427 state and municipal governmental accountants from five southwestern states. While professional commitment has been investigated in terms of its impact on conflict, researchers have not investigated...
Persistent link: https://www.econbiz.de/10014641427
This study investigates whether public accountants in the United States and Taiwan perceive the motivational factors (risks and benefits) surrounding unethical business practices differently because of national culture. The study was based on the general proposition that perceptions would differ...
Persistent link: https://www.econbiz.de/10014641438
The objective of this research was to determine the extent to which municipal budget variances are systematically biased, the direction of any biases, and the relationship between the biases and various political, economic, demographic and organisational factors. We compared budgeted and actual...
Persistent link: https://www.econbiz.de/10014641451
A decision of the US Supreme Court to require enforcement of an environmental standard in the cotton textile industry provides a unique opportunity to observe the market impact of social‐cost disclosures. This research examines the reaction of investors to an exogenous factor which has an...
Persistent link: https://www.econbiz.de/10014641456
ideologies of eutrality and independence in accounting.  …
Persistent link: https://www.econbiz.de/10014641479