Environmental Accounting and Liability

2017 ◽  
pp. 283-302
Author(s):  
Carolyn Daugherty
Keyword(s):  
Environmental Accounting

Gender and belief factors on attitude towards Social and Environmental Accounting (SEA)

2009 ◽  
Vol 6 (2) ◽  
pp. 51
Author(s):  
Salina Abdullah ◽  
Ern Chen Loo
Keyword(s):  
Natural Resources ◽  
Undergraduate Students ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Future Generations ◽  
Business And Society ◽  
Four Dimensions ◽  
Sustain Ability ◽  
The Relationship

Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition, SEA involves a concept of sustain ability; where natural resources need to be sustained for the needs of future generations (Alhabshi et al., 2003). SEA also tries to recognise the role of accounting in sustainable development and the use of environmental resources. There are arguments that the young generations today are not fully aware of preserving these natural resources as well as handling social and environmental issues wisely. This perhaps link closely to their belief and cultural background. Hence, this paper examines the influence of gender and belief factors on the undergraduate students’ attitude towards SEA. Four dimensions of belief (fixed ability, quick learning, simple knowledge and certain knowledge) proposed by Schommer (2005) were adapted to analyse how belief factors have influence on their attitude towards SEA. An independent sample t-test was used to examine the relationship between gender and students’ attitude towards SEA. Spearmen’s correlation was employed to show the relationship between belief and attitude towards SEA. The results revealed that gender differences did not show influences on their attitude towards SEA. It was found that there is a significant relationship between belief and students’ attitude towards SEA. Students who believe on the importance of SEA tend to report positive attitude towards SEA. Perhaps findings of this study may provide some information on the SEA education and further be incorporated in the syllabus.

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

La contabilidad medioambiental y la gestión ambiental en las empresas ubicadas en la Región Suroeste Andina de Venezuela

Oikos ◽  
2015 ◽  
Vol 15 (31) ◽  
pp. 39
Author(s):  
María Genoveva Millán Vázquez de la Torr ◽  
Betty Lucía Mora Pernía
Keyword(s):  
Environmental Management ◽  
Empirical Study ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Economic Resources

RESUMENLa gestión ambiental empresarial ha tomado, últimamente, mucha relevancia. Llevarla a cabo origina flujos de recursos económicos que afectan las operaciones de la empresa; por tanto se deben manejar herramientas que permitan incorporarlos a la contabilidad. Al efecto se han emitido normas, declaraciones y principios relacionados con los temas medioambientales para que puedan ser interpretados e incorporados a la información que se procesa en las empresas. Este artículo analiza los avances en estas cuestiones presentando un estudio empírico sobre la utilización de la contabilidad medioambiental.Palabras clave: contabilidad medioambiental, revelación de información medioambiental, gestión medioambiental empresarial. Environmental accounting and environmental management companies located in the Southwest Andino in VenezuelaABSTRACTThe Business environmental management has taken, ultimately, a lot of importance. Carry it out originates flows of economic resources that affect the operations of the business; therefore should be handled tools that permit to incorporate them to the accounting. To this effect have been issued standards, statements and principles related to the environmental themes so that they can be interpreted and incorporated to the information that is processed in the businesses. This paper analyzes the advances in these themes presenting an empirical study on the use of the environmental accounting.Keywords: environmental accounting, revelation of environmental information, business environmental management.

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-7
Keyword(s):  
Accounting Standards ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Administrative Costs ◽  
Government Accounting ◽  
Living Things ◽  
The Republic ◽  
The Government ◽  
And Behavior

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid 1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs.

scholarly journals Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems

2021 ◽  
Vol 18 (4) ◽  
pp. 1791
Author(s):  
Sorina Geanina Stanescu ◽  
Ion Cucui ◽  
Constantin Aurelian Ionescu ◽  
Liliana Paschia ◽  
Mihaela Denisa Coman ◽  
...  
Keyword(s):  
Environmental Impact ◽  
Technological Process ◽  
Economic Activity ◽  
Management Accounting ◽  
Environmental Accounting ◽  
External Information ◽  
Accounting System ◽  
Managerial Accounting ◽  
Main Research ◽  
Environmental Management Accounting

The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

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