Purpose – Theological perspectives in ethics, values and their functional application in the real world are vividly covered by the theory and practice of Islamic banking in recent times. This paper seeks to formalize the theological paradigm of the unity of God ( Tawhid ) and to make the...

An environmental cost accounting system is a flow‐ and decision‐oriented extension of traditional cost accounting systems. It is based on cause‐and‐effect analysis which helps to assign the costs of environmental impacts correctly to their perpetrators. This article attempts to...

This paper surveys the evidence that environmental auditing systems (EMSs), and the standard setting bodies represented by ISO 14001 and EMAS, have failed to meet their objectives on two counts. First, the standards will not lead to sustainability and second, they will not be any more...