Environmental Management Accounting Development: Institutionalization, Adoption and Practice

Reconciling theory and practice in environmental accounting

Relationship between Ethics Institutionalization and Management Accountability

Background: Accountability has been and is an important and challenging issue in most countries' administrative and political systems and lack of proper and timely response to employees leads to a climate of distrust and coldness. In this regard, the present study aimed to investigate the relationship between institutionalization of ethics and accountability. Method: This is an applied research...

Sustainable Development Indicators and Environmental-Economic Accounting

The central subject of a policy for sustainable development is the coordination of the different sector policies with the objective of finding a balance between conflicting economical, ecological and social goals. The headline indicators for sustainable development itself are mainly a communication tool directed to the general public and the media. They are used for describing important problem...

Environmental Cost - An Environment Management Accounting Component

The present article intends to highlight the importance of the impact of the economic activities on the environment, and of its integration in the decisional and financial system of the national economic entities. During the last decade, a new challenge has appeared for the professional accountant, namely that of the environmental accounting, meant to maximize life quality. Environmental accoun...

Cases from Management Accounting Practice - Vol. 15

Marketing costs are coming under increased scrutiny, and activity-based costing (ABC) is often the tool used to analyze such costs. ABC is useful because it requires the identification of cost drivers and provides information that is directly applicable to decisions about marketing costs and benefits. This case illustrates the application of activity-based costing to marketing costs in a food m...