Showing 1 - 10 of 8,769
Persistent link: https://www.econbiz.de/10012112002
sustainable economy. Accounting, as a tool of force for war, did nothing but stimulate the aggressive behaviour of the world …This paper critically examines the potential movement from accounting of war to accounting of peace. The 20th century …. Accounting, as a tool of evaluation and presentation of economic information, was involved directly in the manifestation of human …
Persistent link: https://www.econbiz.de/10011636541
the accounting model to better reflect the compliance of businesses with "quality of growth" imperatives. Design …/methodology/approach - The paper rests on the entity theory of Littleton (1934). Findings - The new accounting model requires creating a new … implications - The accounting model proposed in the paper contributes to a new quality of growth, which is a growth based on well …
Persistent link: https://www.econbiz.de/10012114465
This research examined whether accounting research responds to changing world policies toward sustainability ideology … to remain relevant as a dynamic discipline. The paper became pertinent to highlight the extent to which accounting … review and quantitative empirical analysis. Sustainability-accounting research output data were collected from the Google …
Persistent link: https://www.econbiz.de/10011801829
processes necessary to establish a robust accounting framework for natural capital. The objective of this paper is twofold … research questions: (1) What is the current state of knowledge regarding the intangible liabilities and accounting practices of … MNEs concerning Natural Capital? (2) How can future research in the field of Natural Capital Accounting be oriented to …
Persistent link: https://www.econbiz.de/10014505202
-Regulation To Public Oversight In The Independent Audit: An Investigation of Developments By Accounting Sub-Culture -- 4. Creating …This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and … finance from the book , Volumes I and II, looking into topics such as the importance of good governance in accounting, tax …
Persistent link: https://www.econbiz.de/10012694980
in the accounting research and practice. We firstly look at the Corporate Social Responsibility (CSR), including … Environmental Accounting (EA), as a vital starting point for the CS research in Accounting. Then, we illustrate the contribution of … Accounting to CS through the enhancement of governance systems, the encouragement of a long-term outlook, ensuring the …
Persistent link: https://www.econbiz.de/10012862368
Persistent link: https://www.econbiz.de/10012813718
generational accounting imbalances that will empower stakeholders to better evaluate the currently hidden inequities and resource … accounting model in order to more equitably evaluate the long term financial sustainability of public sector entities subject to …
Persistent link: https://www.econbiz.de/10013038036
This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting … financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social … should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and …
Persistent link: https://www.econbiz.de/10012396112