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Factors affecting the implementation of environmental management accounting : a case study of pulp and paper manufacturing enterprises in Vietnam

Thu Hien Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-22

industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental … protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management … pressure, awareness of the benefits of applying EMA, environmental strategy, managers' perception, and qualifications of …

Persistent link: https://www.econbiz.de/10014443585

Integrated Reporting quality and negative media coverage : empirical evidence

Bellucci, Marco; Crovini, Chiara; Di Fabio, Costanza; … - 2021

Persistent link: https://www.econbiz.de/10012648542

The impact of environmental, social, and governance (ESG) performance on financial reporting quality : international evidence

Şeker, Yasin; Sengur, Evren Dilek - In: Mokslo darbai / Vilniaus Universitetas 100 (2021) 2, pp. 190-212

This study investigates the relationship between environmental, social, and governance (ESG) performance and financial … environmental and governance pillars. The study extends the literature by providing international evidence not only about the …

Persistent link: https://www.econbiz.de/10012887999

The evolving role of management accountants in ESG reporting and performance

Dileep Kumar S.D - In: Research bulletin / The Institute of Cost Accountants … 49 (2023) 2/3, pp. 127-136

Persistent link: https://www.econbiz.de/10015176780

The accountant will have a central role in saving the planet ... really? : a reflection on "green accounting and green eyeshades twenty years later"

Deegan, Craig - In: Critical perspectives on accounting : an international … 24 (2013) 6, pp. 448-458

Persistent link: https://www.econbiz.de/10010127415

ESG factors and corporate financial performance

Mardini, Ghassan H. - In: International journal of managerial and financial … 14 (2022) 3, pp. 247-264

Persistent link: https://www.econbiz.de/10013415096

Accountability in the Public Sector : From Despair to Where?

Bracci, Enrico - 2009

research has been conduct in the field of social work. Accounting, in such endeavour, risks to be often, and erroneously …, equated to accountability and control. In social services the use of accounting measure may over-simplify their inner …

Persistent link: https://www.econbiz.de/10014046634

Accounting is an Evolved Economic Institution

Waymire, Gregory B.; Basu, Sudipta - 2014

We consider accounting from an evolutionary perspective. Accounting encompasses the creation of transactional records, the summarization of records in t-accounts, and the preparation of audited financial statements. Accounting's history spans at least 10,000 years dating back to the first human...

Persistent link: https://www.econbiz.de/10014047407

Management Accounting and Organizational Change in a Non-Profit Hospital

Järvinen, Janne - 2015

This longitudinal case study will illustrate how, after financial crisis and a change in top management, a non-profit hospital progressed from a change of management accounting and control systems to a wider organizational change. The dialectical analysis framework by Seo and Creed (2002) is...

Persistent link: https://www.econbiz.de/10014048308

Developing the Resolve to Have Moral Courage : An Experiment With Accounting Students

Christensen, David S.; Barnes, Jeffrey N.; Rees, David - 2007

Recognizing that moral judgment is a necessary but insufficient condition of moral behavior, we explored ways to develop the resolve to have moral courage, defined as the courage to be moral when under professional duress. In a post-test with control group design, we measured the effect of...

Persistent link: https://www.econbiz.de/10014050471