Carbon Business Accounting: The Impact of Global Warming on the Cost and Management Accounting Profession

2009 ◽  
Vol 24 (2) ◽  
pp. 333-355 ◽  
Author(s):  
Janek T. D. Ratnatunga ◽  
Kashi R. Balachandran
Keyword(s):  
Global Warming ◽  
Management Accounting ◽  
Accounting Profession ◽  
The Cost ◽  
The Impact

scholarly journals The Perceived Attributes of EMA and Its Relation to the Adoption of the Practice: Malaysian Evidence

2020 ◽  
Vol 8 (6) ◽  
pp. 3186-3189
Keyword(s):  
Environmental Management ◽  
Diffusion Of Innovation ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Relative Advantage ◽  
Traditional Management ◽  
Environmental Management Accounting ◽  
Environmentally Sensitive ◽  
The Cost ◽  
The Impact

Environmental Management Accounting (EMA) is an extension to the traditional management accounting that helps the managers to identify environmental costs and realize the impact of their operation towards the environment. The adoption of this practice is critical in order to address environmental issues. However, as most of the practice of EMA is underutilized and diverse, further promotion is needed if it is to help the business to move towards sustainability. Surprisingly, even those firms which are regarded as being more environmentally-sensitive are not necessarily to use environmental management accounting. This has led to the literature gap pertaining factors that influence firms to apply environmental accounting. Therefore, this research is interested in extending the focus of EMA adoption in environmentally sensitive industries and understands the factors influencing them. Based on Diffusion of Innovation (DOI) perspective, this study attempts to look at how accountants perceived EMA and how this may affect the adoption of the system. By utilising a survey, questionnaires were mailed to the accountants of public listed companies in Malaysia. Six attributes namely the cost, relative advantage, compatibility, complexity, compatibility and trialabilty are tested in this paper to determine the motivations of EMA adoption. The findings of the study are expected to explain the conditions that facilitate the implementation of the practice and help to provide ways to increase the adoption rate among companies.

An Analysis of the Market for Systems Reliability Assurance Services

2000 ◽  
Vol 14 (s-1) ◽  
pp. 65-82 ◽  
Author(s):  
Vicky Arnold ◽  
James C. Lampe ◽  
John J. Masselli ◽  
Steve G. Sutton
Keyword(s):  
Market Demand ◽  
Accounting Profession ◽  
High Quality ◽  
Assurance Services ◽  
Software Product ◽  
Total Profit ◽  
Standard Report ◽  
Multiple Levels ◽  
The Cost ◽  
The Impact

As the accounting profession enters new assurance markets, many decisions as to the best manner in which such services can be provided must be addressed. For instance, the traditional audit/attest-reporting model may not provide adequate information to justify the cost of assurance services in some situations. Alternatively, potential clients may turn to other assurance providers who are willing to provide better quality services and/or more informative assurance reporting. In this study, we examine the impact of a two-tier reporting model on the market demand for assurance services on software product reliability. One tier uses the traditional binary report common with audit/attest services where a standard report notes whether a software product achieves a minimum standard, while the other tier of reporting provides for a graded assessment of multiple levels of quality. The results indicate that when a graded report that differentiates high-quality vendors from moderateor low-quality vendors is available (1) high-quality vendors are willing to pay for the report, (2) buyers are willing to pay a premium for the reduced risk associated with a highquality opinion, and (3) high-quality vendors are able to drive other vendors with inferior products out of the market. When only a binary report is available, the market is more confused and chaotic. Vendors are not able to signal quality clearly; the high-quality vendor is not able to dominate the market; there is less vendor demand for the assurance report; buyers are unable to determine their desired product and make less total profit. These results have several implications for the accounting profession and researchers as they work on the design of new assurance service models.

Flight operation and airframe design for tradeoff between cost and environmental impact

2018 ◽  
Vol 232 (5) ◽  
pp. 973-987 ◽  
Author(s):  
Yu Wang ◽  
Yu Xing ◽  
Xiongqing Yu ◽  
Shuai Zhang
Keyword(s):  
Global Warming ◽  
Greenhouse Gas ◽  
Global Climate ◽  
Operating Cost ◽  
Global Warming Impact ◽  
Multidisciplinary Analysis ◽  
Main Effect ◽  
Direct Operating Cost ◽  
The Cost ◽  
The Impact

Besides the influence of aircraft noise and emissions on the local air quality, the impact of greenhouse gas emissions on the global climate achieves more and more attention recently. The engine is very important for the noise and emission reductions, whereas the airframe and flight conditions have great effect on these items as well. This paper aims to study the effect of the airframe parameters and the flight conditions on the emissions during standardized landing and takeoff cycle, the total emitted greenhouse gas, the noise during approach, and the cost with the multidisciplinary analysis framework. The analysis displays that the cruise and the climb stages have the main effect on global warming potential with about 95%, and reducing the cruise altitude may result in a decrease of the global warming impact but an increase of direct operating cost. The flap with fewer gaps is better to be employed for the noise reduction. Meanwhile, a larger wing area is needed to make up for a loss of aerodynamic effect. The steeper approach could reduce both of the noise during approach and the emissions during landing and takeoff-cycle. Two types of configuration are achieved after optimization.

Demonstrating Nutrient Cost Gradients: A Brooklyn Case Study

2014 ◽  
Vol 84 (5-6) ◽  
pp. 244-251 ◽  
Author(s):  
Robert J. Karp ◽  
Gary Wong ◽  
Marguerite Orsi
Keyword(s):  
Low Income ◽  
Energy Content ◽  
Food Selection ◽  
The United States ◽  
United States Department ◽  
Micronutrient Deficiencies ◽  
Caloric Density ◽  
Low Income Families ◽  
The Cost ◽  
The Impact

Abstract. Introduction: Foods dense in micronutrients are generally more expensive than those with higher energy content. These cost-differentials may put low-income families at risk of diminished micronutrient intake. Objectives: We sought to determine differences in the cost for iron, folate, and choline in foods available for purchase in a low-income community when assessed for energy content and serving size. Methods: Sixty-nine foods listed in the menu plans provided by the United States Department of Agriculture (USDA) for low-income families were considered, in 10 domains. The cost and micronutrient content for-energy and per-serving of these foods were determined for the three micronutrients. Exact Kruskal-Wallis tests were used for comparisons of energy costs; Spearman rho tests for comparisons of micronutrient content. Ninety families were interviewed in a pediatric clinic to assess the impact of food cost on food selection. Results: Significant differences between domains were shown for energy density with both cost-for-energy (p < 0.001) and cost-per-serving (p < 0.05) comparisons. All three micronutrient contents were significantly correlated with cost-for-energy (p < 0.01). Both iron and choline contents were significantly correlated with cost-per-serving (p < 0.05). Of the 90 families, 38 (42 %) worried about food costs; 40 (44 %) had chosen foods of high caloric density in response to that fear, and 29 of 40 families experiencing both worry and making such food selection. Conclusion: Adjustments to USDA meal plans using cost-for-energy analysis showed differentials for both energy and micronutrients. These differentials were reduced using cost-per-serving analysis, but were not eliminated. A substantial proportion of low-income families are vulnerable to micronutrient deficiencies.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Return on Invesment (ROI) of Software Product: A Systematic Literature Review

2015 ◽  
Vol 6 (1) ◽  
pp. 50-57
Author(s):  
Rizqa Raaiqa Bintana ◽  
Putri Aisyiyah Rakhma Devi ◽  
Umi Laili Yuhana
Keyword(s):  
Return On Investment ◽  
Assessment Criteria ◽  
Software Product ◽  
And Performance ◽  
Rational Consideration ◽  
Actual Return ◽  
The Cost ◽  
Investment Models ◽  
The Impact

The quality of the software can be measured by its return on investment. Factors which may affect the return on investment (ROI) is the tangible factors (such as the cost) dan intangible factors (such as the impact of software to the users or stakeholder). The factor of the software itself are assessed through reviewing, testing, process audit, and performance of software. This paper discusses the consideration of return on investment (ROI) assessment criteria derived from the software and its users. These criteria indicate that the approach may support a rational consideration of all relevant criteria when evaluating software, and shows examples of actual return on investment models. Conducted an analysis of the assessment criteria that affect the return on investment if these criteria have a disproportionate effort that resulted in a return on investment of a software decreased. Index Terms - Assessment criteria, Quality assurance, Return on Investment, Software product

Modelling the cost of ill health in Health&WealthMOD (Version II): lost labour force participation, income and taxation, and the impact of disease prevention

2010 ◽  
Vol 4 (3) ◽  
pp. 32-36 ◽  
Author(s):  
Deborah Schofield ◽  
Rupendra Shrestha ◽  
Emily Callander ◽  
Richard Pervical ◽  
Simon Kelly ◽  
...  
Keyword(s):  
Disease Prevention ◽  
Labour Force ◽  
Labour Force Participation ◽  
The Cost ◽  
The Impact
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