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 …

accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching … institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the … accounting craft. …

This is a discussion of the theoretical aspects of accounting as they emerged in India during the Maurya period (c.321 … BC to c.184 BC) in Kautilya's Arthasastra (c.300 BC) - the very first known treatise to deal with accounting aspects in …'s (1988) book, Modern Accounting Concepts in Kautilya's Arthasastra. This book, hardly known in Western accounting circles …

The homogeneous sections method prescribed by the Plan comptable general (the French national accounting plan) since …. Rimailho's management accounting appears as the strategic tool in a type of corporate regulation involving organizational slack … researchers in accounting and management control. …

This paper describes the concept and characteristics of financial accounting, in general and particularly, it describes … the concept and characteristics of management accounting, from the perspectives of various local and international authors …. In the first part, the paper presents a brief history of the development of management accounting from the theoretical …