a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to … changes in business accounting and reporting standards. Because this would imply significant changes in business information … and ecosystem services from a management accounting perspective. Secondly, after discussing the corporate reporting …

To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this … descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of …

transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … whether principles-based standards are associated with less real earnings management, less comparability, a higher variance of … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …