Showing 39,681 - 39,690 of 39,690
the interface between accounting and organisation studies. Findings – It was found that what happens at the micro and meso …
Persistent link: https://www.econbiz.de/10015021843
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
Purpose – The purpose of this paper is to determine the extent to which Iranian accountants think ethically. Furthermore, the paper aims to elaborate on the factors influencing the level of Iranian accountants' ethical decisions. Design/methodology/approach – The method used is a...
Persistent link: https://www.econbiz.de/10015021956
accounting and reporting practices in a developing country such as Bangladesh. Design/methodology/approach – Members of the … social and environmental accounting and reporting practices in Bangladesh. Findings – Whilst the findings show that … accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of …
Persistent link: https://www.econbiz.de/10015021986
Purpose The purpose of this study is to examine the impact of profitability and leverage on the relationship between eco-efficiency and firm value. Design/methodology/approach The study extends the Ohlson’s model on value relevance using the hierarchical regression analysis to establish the...
Persistent link: https://www.econbiz.de/10015022282
Purpose – The main purpose of this paper is to illustrate the role of accounting and accounting professionals in … scientific publishers and using keywords such as accounting, accounting professionals, sustainability, sustainability reporting … and sustainability accounting. In addition to that, web pages of the accounting regulatory bodies and four big audit …
Persistent link: https://www.econbiz.de/10015022328
Purpose – This study aims to investigate the influence of ethical theories, religiosity and seniority on the ethical awareness of accountants. Design/methodology/approach – The data were collected by using a questionnaire survey completed by 219 accountants located in various locations in...
Persistent link: https://www.econbiz.de/10015022461
Purpose – The purpose of this interdisciplinary paper is to explore the constraining role of accounting in the higher … education pursuit of sustainability goals and to provide recommendations to transform accounting in ways that create incentives … for sustainability and a dialogic reporting culture in higher education accounting. Design/methodology/approach – Critical …
Persistent link: https://www.econbiz.de/10015022569
‐lived accounting effects. States company buyers must select targets in which more value can be created, Uses figures and panels to give …
Persistent link: https://www.econbiz.de/10015018053
Persistent link: https://www.econbiz.de/10015048977