scholarly journals Intellectual capital for green accounting in agribusiness

2020 ◽  
Vol 23 (5) ◽  
pp. 759-765
Author(s):  
Hsiu-Yu Lee ◽  
Chi-Fang Liu ◽  
Yu-Sheng Yain ◽  
Chien-Ho Lin
Keyword(s):  
Intellectual Capital ◽  
Environmental Sustainability ◽  
Success Factors ◽  
Structural Changes ◽  
Organizational Innovation ◽  
Capital Good ◽  
Environmental Accounting ◽  
Green Accounting ◽  
Key Success Factors ◽  
Policies And Procedures

Agribusiness organizations have gained an understanding of the need to promote environmentally friendly actions for the present and the future. Green accounting (GA) or environmental accounting is a new branch of accounting that attempts to factor costs related to the environment into the financial results of various operations. The concept of intellectual capital (IC) describes all the resources or capital that determines an organization’s value and competitiveness. The implementation of GA principles in an agribusiness organization is a cross-disciplinary work that entails sustainability, accounting, and other fields of research. Thus, competent farmers (human capital), good relationships with stakeholders (relational capital), structural changes (organizational capital), and innovativeness (innovation capital) all of which are concepts of IC are needed for the implementation of environmental sustainability policies and procedures within an organization. This conceptual paper explores key success factors for the GA from the IC perspective. We proposed that, for different reasons and logic, the human, customer, organizational, innovation, and process capitals all play roles as key success factors for good implementation of GA in agribusiness.

scholarly journals Green Accounting: An Environmental Pollution Prevention Effort to Support Business Continuity

2020 ◽  
Vol 7 (2) ◽  
pp. 128-137
Author(s):  
I Gusti Agung Prama Yoga ◽  
Ida I Dewa Ayu Manik Sastri
Keyword(s):  
Environmental Pollution ◽  
Environmental Sustainability ◽  
Pollution Prevention ◽  
Environmental Accounting ◽  
Business Continuity ◽  
Analysis Method ◽  
Green Accounting ◽  
Financial Report ◽  
Processing Cost ◽  
The Impact

Green accounting has appeared as an accounting era putting forward the environmental factors as the impact of the business sustainability principle that must be maintained by an entity. This study aims to examine the environmental accounting treatment that has been applied by PT Quarzia Batik Baliand to determine the implementation of Green Accounting in supporting the business continuity of PT Quarzia Batik Bali. Business continuity acts as an economic principle, while environmental sustainability represents the social and environmental impacts generated by economic actors. These two aspects must be reconciled as their crucial nature is long-term. This study is design by using the descriptive-interpretive qualitative analysis method, which is a tool to analyse the information and data collected by interpreting the data based on the actor’s perspective. Systematically, this data processing and analysis method consists of three concurrent flows of analysis activities, such as data collection through interviews and questionnaires, data reduction, and drawing conclusions. The results showed that PT Quarzia Batik Bali has anticipated the environmental pollution due to dyed waste produced from the garment industry using environmentally-friendly dyes and provides several storage tanks to recycle waste so it remains ready to be disposed of on earth. However, in the financial report the processing cost has not been presented separately as an anticipated cost of environmental pollution.

How Top Glove Becomes the Largest Glove Producer

2021 ◽  
Vol 4 (2) ◽  
pp. 1-12
Author(s):  
Daisy Mui Hung Kee ◽  
Jia Yee Lee ◽  
Yue Si Lee ◽  
Poh Lian Lim ◽  
Yi Min Loh ◽  
...  
Keyword(s):  
Employee Satisfaction ◽  
Success Factors ◽  
Organizational Innovation ◽  
Contributing Factors ◽  
Key Success Factors

Top Glove as the world’s largest glove producer provides quality and efficient gloves for healthcare purposes. This study is conducted to investigate key success factors that lead Top Glove to become a successful company. The study also gathered information about the challenges that Top Glove is facing to examine how Top Glove took over the obstacles and used its success factors to maintain its position in this industry. The findings indicate leadership, image and reputation, organizational innovation and employee satisfaction are the main contributing factors of Top Glove success.

scholarly journals Analysis and Research on the Key Success Factors of Marketing Ugly Fruits and Vegetables

2018 ◽  
Vol 10 (8) ◽  
pp. 2783 ◽  
Author(s):  
Jui-Che Tu ◽  
Yi-Lin Lee ◽  
Miao-Yu Wei
Keyword(s):  
Food Waste ◽  
Environmental Sustainability ◽  
Nutritional Value ◽  
Success Factors ◽  
Fruits And Vegetables ◽  
Fruit Production ◽  
Research Report ◽  
Key Success Factors ◽  
Industry Professionals ◽  
Agricultural Organization

According to the 2011 research report of the Food and Agricultural Organization (FAO) of the United Nations, one-third of the world’s edible fruits and vegetables are wasted every year, totaling about 1.3 billion metric ton. A source of such waste is ugly fruits and vegetables, which have the same nutritional value as that of normal fruits and vegetables, but are discarded due to poor appearance for selling. If consumers can rediscover their value, it will be one of the ways to change food waste. This study first explored related topics through the literature; then, it drew up an interview outline, obtained and ranked the key success factors for the evaluation indices through education and interviews with industry professionals, and summarized the key success factors of marketing ugly fruits and vegetables through questionnaire and experts interview perspectives that targeted consumer groups as the questionnaire respondents. The conclusion of the study provides suggestions for enterprises to innovate service marketing through the blueprint of service design, which hopes to reduce food waste and maintain a balance with the environment, in order to achieve the goal of environmental sustainability. The results show that if consumers understand the relevant issues and pay attention to the truth of vegetable and fruit production, they can use their consumption power to protect their own and environmental rights. However, the trust between producers and consumers requires strengthening. Reducing the unnecessary waste of food and labor is expected to create more ecological and environmental consumption patterns in the future.

Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises

2014 ◽  
Vol 15 (2) ◽  
pp. 249-263 ◽  
Author(s):  
Xuelian Liu ◽  
Nopasit Chakpitak ◽  
Pitipong Yodmongkol ◽  
Shuang Cang
Keyword(s):  
Intellectual Capital ◽  
Process Model ◽  
Success Factors ◽  
Structural Model ◽  
Cross Cultural ◽  
Content Type ◽  
Key Success Factors ◽  
Delphi Approach ◽  
Measurement Framework ◽  
Tourism Enterprises

Purpose – The purpose of this paper is to present a framework for intellectual capital (IC) disclosure in cross-cultural E-tourism which includes identifying key success factors, as well as selecting indicators in operational level. Design/methodology/approach – The method described in this paper involves IC process model initiating from strategy formulation, following key success factors analyst by using a detailed interpretative structural model (ISM) instrument, and the indicators selection employing Delphi approach. The paper explicates methodological decisions associated with cross-cultural E-tourism context: selecting the appropriate specialists panel; the approach to data collection; and selecting the measurable indicators. Findings – This paper proposes three critical components of the framework: key success factors that based on an organization's strategies and contexts; indicators that measure and monitor the value of IC; an IC model that can help cross-cultural E-tourism enterprise improve management effectively. Originality/value – This paper extends the methodology developed previously to examine IC information in tourism enterprise. The paper introduces an alternative methodological paradigm to the study of IC measurement framework by employing the ISM. This exploratory study employs IC process model to build up cross-cultural E-tourism IC model, which is a start point for the value and performance research of this kind of enterprise.

Structural Change and Antitrust in the Global Auditing/Consulting Industry and Associated Environmental-Pollution/Climate-Change Issues

2021 ◽  
pp. 120-168
Keyword(s):  
Climate Change ◽  
Structural Change ◽  
Environmental Pollution ◽  
Environmental Sustainability ◽  
Structural Changes ◽  
Accounting Firms ◽  
Policies And Procedures ◽  
Primary Responsibility ◽  
Consulting Firms ◽  
Consulting Industry

During 1990-2020, the global auditing/accounting and management consulting industry sectors experienced significant structural changes which have had un-even effects among large, medium and small auditing firms. The first section of this chapter summarizes the structural changes. The second section summarizes the antitrust problems. The third section discusses some of the climate-change and environmental pollution problems that are significantly affected by regulation of accounting firms and consulting firms; and introduces new solutions. In many countries, accounting firms have the primary responsibility for auditing firms' compliance with mechanisms such as emissions credits, environmental/sustainability accounting and compliance with environmental regulations; and consulting firms (by advising boards-of-directors and senior executives) informally and substantially influence firms' policies and procedures pertaining to waste/pollution and climate-change. The topics of the three sections (structural change, antitrust and the auditing/consulting firms' role in external audits and strategy pertaining to pollution, climate change and waste-management) are linked and or can have symbiotic effects on each other.

scholarly journals GREEN ACCOUNTING: A MANAGEMENT STRATEGY AND CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
I Gusti Ayu Purnamawati
Keyword(s):  
Social Responsibility ◽  
Environmental Sustainability ◽  
Quantitative Research ◽  
Management Strategy ◽  
Environmental Accounting ◽  
Green Accounting ◽  
Operational Activities ◽  
Corporate Social Responsibility Implementation ◽  
Corporate Social ◽  
The Village

This activity aims to know the implementation of Green Accounting As Management Strategy and Form of Social Responsibility Implementation at the Village Owned Enterprises in Buleleng Regency (BUMDes). This descriptive quantitative research was carried out with the purpose of mapping the academic works published on the environmental accounting and environmental costs areas and, fundamentally, describing the type of study (creation of a model or descriptive study) and the type of strategy (case study or non-identified). The sample is the managers of BUMDes which amounted to 10 people. With the application of environmental accounting in all operational activities and directly oriented to the interests of profit, people (community) and the planet (environmental sustainability). The results show that: 90% of the level of achievement that Bumdes managers have been able to apply environmental accounting properly.

scholarly journals Key Success Factors That Enable IT Service Providers to Achieve Organizational Performance: Evidence from Romania

2021 ◽  
Vol 13 (19) ◽  
pp. 10996
Author(s):  
Andreea Barbu ◽  
Gheorghe Militaru ◽  
Dana Corina Deselnicu ◽  
Ştefan-Alexandru Catană
Keyword(s):  
Organizational Performance ◽  
Quantitative Research ◽  
Success Factors ◽  
Organizational Innovation ◽  
Service Providers ◽  
Sustainable Business ◽  
It Industry ◽  
Key Success Factors ◽  
Service Companies ◽  
It Service

The recent preoccupations of companies are quite varied, but most of them have the same objective—the improvement of organizational performance. The service area is a very popular one among individual clients or legal entities, the latter having many more interactions with companies in the IT area following the COVID-19 pandemic. The objective of this paper is to determine the factors that contribute to improving the organizational performance of IT service companies. The study involves exploratory, quantitative research that analyzes the perceptions of employees in the Romanian IT sector regarding the performance of their companies, as well as the key success factors that enable its achievement. The results indicate that organizational culture, organizational innovation level, service quality, and employee skills are some of the most important variables that can influence the organizational performance of Romanian IT service providers, thus contributing to their economic sustainability. Moreover, in this field, entrepreneurs should be more concerned about developing employees’ skills and improving their satisfaction, as they are one of the key resources for a sustainable business in the IT industry.

scholarly journals Fostering land use sustainability through construction land reduction in China: an analysis of key success factors using Fuzzy-AHP and DEMATEL

2021 ◽  
Author(s):  
Qiang Li ◽  
Lifang Wang ◽  
Yuming Zhu ◽  
Bingxu Mu ◽  
Naveed Ahmad
Keyword(s):  
Land Use ◽  
Environmental Sustainability ◽  
Success Factors ◽  
Fuzzy Ahp ◽  
Key Factors ◽  
Fuzzy Dematel ◽  
Construction Land ◽  
Key Success Factors ◽  
Systematic Understanding ◽  
Intensive Land Use

Abstract Construction land reduction (CLR) is an important instrument for achieving environmental sustainability by reducing intensive land use, controlling the unrestrained extension of construction land and ensuring a balance between construction and arable lands in China. Existing studies on key factors of CLR projects are rare,lacking comprehensive and systematic understanding. Key factors for ensuring the success of CLR projects have not been identified in previous studies. Based on a literature review and questionnaires, in this study, key success factors (KSFs) of CLR projects were identified and analysed. The Fuzzy-AHP and Fuzzy-DEMATEL methods were used to obtain the comprehensive causality and centrality values, whereby factors with a comprehensive causality value larger than 0 and a comprehensive centrality ranking in the top 20% were identified as KSFs. Results indicate that KSFs include the presence of a supportive policy for CLR, coordination with the original landowner, coordination with the surrounding residents, a diversity of enterprises participating in the CLR, a legal environment and land acceptance and testing standards. This paper lays a theoretical foundation for CLR projects and provides guidelines for achieving successful project implementations.

scholarly journals The Moderation Role of Transformational Leadership between Human Capital and Organizational Innovation in Abu Dhabi Government

2019 ◽  
Vol 8 (3) ◽  
pp. 7216-7222 ◽  
Keyword(s):  
Human Capital ◽  
Transformational Leadership ◽  
Leadership Style ◽  
Success Factors ◽  
Organizational Innovation ◽  
Abu Dhabi ◽  
Transformational Leaders ◽  
Key Success Factors ◽  
Transformation Leadership

Transformational leadership with human capital, and innovation are key success factors for modern organizations. Effective leadership style that encourages innovation among human resources will add competitve advantage to the organization. The aim of this study is to examine the moderation role of transformational leadership between human capital and organizational innovation. To achieve this aim, this study adopted quantitative and a survey by collecting data from employees of public sector in Abu Dhabi. Descriptive and inferential statistics was used to analyses the quantitative data. The result of this study shows transformational leadership moderates the association between human capital and organizational innovation. This study is one of the first, to the best of the researcher’s knowledge to test moderation tole of transformation leadership in UAE. Therefore, the author recommends the leaders in public organizations in UAE to focus on the factors associated with human capital in particular knowledge, skill, and attitude of employees in order to improve the level of innovation in their organization. The outcome of this study revealed that, the vision of transformation leader is very important to achieve competitive advantage for organizations in UAE through encouraging human capital towards innovation in work and business. Thus, it is highly recommended to assign transformational leaders in UAE organizations to enhance innovation within workplace as one of the main characteristics of transformation leaders is supporting human capital towards innovation

Key Success Factors of Organizational Success: A Study of MULA Car International

2020 ◽  
Vol 3 (2) ◽  
pp. 46-56
Author(s):  
Muhammad Ashraff ◽  
Daisy Mui Hung Kee ◽  
Roshini A/P Subramaniam ◽  
Nur Hazimah ◽  
Nur Aina Syafiqah
Keyword(s):  
Success Factors ◽  
Organizational Success ◽  
Key Success Factors
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