scholarly journals ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN

2017 ◽  
Vol 7 (1) ◽  
pp. 1-18
Author(s):  
Halimatus Sakdiyah
Keyword(s):  
Waste Management ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Management Control ◽  
Accounting System ◽  
Managerial Accounting ◽  
Accounting Disclosure ◽  
Use Of Resources ◽  
Operational Activities ◽  
Negative Impacts

The negative impacts caused by the hospital require the environmental accounting system as the control of the organization's responsibility because the waste management conducted by the hospital requires measurement, assessment, disclosure and reporting of waste management cost from the operational activities of the hospital is one of the interesting accounting problems for The Eirviromental Management Accounting (EMA) is a technique that emphasizes efficiency and effectiveness in the use of resources and is part of a wider management control system. This research method used qualitative method with case study. RSUD Dr.H. Slamet Martodjirjo Pamekasan has implemented Regulation of Minister of Trade Regulation No.64 of 2013 on the implementation of accounting based on full accrual in government in 2015 for example, has done the process of identification, recognition of measurement, recording, presentation and also disclosure. In RSUD Dr.H. Slamet Martodjirjo Pamekasan recognizes the environmental costs that occur as operational costs using the basic accrual method. Environmental accounting can support income accounting, financial accounting as well as internal business managerial accounting. Environmental accounting helps companies and other organizations raise their confidence and beliefs in relation to a more equitable assessment. Environmental accounting becomes important to consider as well as possible because environmental accounting is part or sub-accounting. Disclosure of policies relating to environmental management issues in the notes to the financial statements of RSUD Dr.Slamet Martodjirjo Pamekasan shows that the costs incurred for waste management are combined with similar accounts.Keywords :Eviromental Management Acoounting

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.

scholarly journals Implementation of management accounting in the system of economic monitoring of activities in the context of globalization

2020 ◽  
Vol 7 (12) ◽  
pp. 97-104
Author(s):  
Д. В. Адамов ◽  
М. А. Юхненко ◽  
Є. Р. Богдяж
Keyword(s):  
Balanced Scorecard ◽  
Management Accounting ◽  
Evolutionary Development ◽  
Accounting System ◽  
Managerial Accounting ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Balanced Scorecard ◽  
Independent Analysis ◽  
Legislative Framework

The article deals with the problems that arise during the implementation of the concept of modern management accounting for Ukrainian enterprises by introducing new accounting systems and developing approaches to accounting and information generalization of transaction costs in order to effectively manage them in the globalized economy. The existing system of introduction of management accounting at enterprises is examined and the introduction of management accounting on foreign examples is considered, namely the balanced system of indicators, which is already actively used abroad and is just beginning its development in Ukraine. The research of this topic is related to the change of accounting information systems in modern conditions and the need to create a global accounting system, and adjustments are made to management accounting functions. The article compares and defines the distinctive features of accounting, and its composition of financial, tax and management accounting. A clear algorithm for the construction of this system at the enterprise and indicators that must be calculated for a complete and independent analysis of the work of the enterprise are distinguished and described. The ambiguous interpretation of the concept of managerial accounting in the course of its evolutionary development has led to the study of this topic. The article presents a system of metrics that are calculated within the Balanced Scorecard system used by the enterprise. The problems of implementing a balanced scorecard based on the experience of corporations already using the system are also discussed. The lack of legal and legislative framework to stimulate and encourage the introduction of this concept into the practice of management accounting in Ukraine leads to the unsatisfactory functioning of this system. According to the results of the research, the recommendations on the introduction of management accounting in the system of economic monitoring of activity in the conditions of globalization are given.

Development of Local Accounting Theories on the Example of the Theory of Management Accounting of Agricultural Enterprises

2021 ◽  
pp. 197-210
Author(s):  
Vera Savchenko ◽  
◽  
Iryna Smirnova ◽  
Nadiya Smirnova ◽  
◽  
...  
Keyword(s):  
Management Accounting ◽  
International Standards ◽  
Special Importance ◽  
Accounting System ◽  
Managerial Accounting ◽  
Agricultural Enterprises ◽  
Modern Business ◽  
Business Entities ◽  
Time Changes ◽  
Definition Of

Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.

scholarly journals Environmental Accounting Disclosure in ASEAN Countries

2017 ◽  
Vol 7 (1) ◽  
pp. 107
Author(s):  
Haqi Fadilah
Keyword(s):  
The Philippines ◽  
Environmental Accounting ◽  
Financial Accounting ◽  
Accounting Disclosure ◽  
The Public ◽  
Significant Difference ◽  
The Difference ◽  
Asean Countries ◽  
Operational Activities ◽  
Impact Problems

This study aims to determine whether there is a difference between the scores of country-based environmental accounting disclosure (in the ASEAN region) and industrybased environmental accounting disclosure (in real estate, forest/agriculture, consumer goods, hospitals, energy, and chemicals/pharmaceuticals). The research method used is One-Way ANOVA difference test. The results show that there is a difference in the scores of country-based environmental accounting disclosure. The difference is between Indonesia and Singapore and between Indonesia and the Philippines. Furthermore, there is no significant difference in the scores of industry-based environmental accounting disclosure, as well as when viewed from each of ASEAN countries. Each country needs to have more stringent regulations and policies to require each company to present the environmental accounting disclosure in the annual report or sustainability report as a form of corporate legitimacy to the public. In addition, there should be a revision of the nature of the environmental accounting disclosure in the financial accounting standards, from voluntary to mandatory. It is intended that every company of various types of industries really pay attention to the environmental impact problems arising from its operational activities.

scholarly journals The Conceptual Framework for Public Sector Entities’ Managerial Accounting

2020 ◽  
pp. 30-38
Author(s):  
L. KORYTNYK
Keyword(s):  
Public Sector ◽  
Management Accounting ◽  
Budget Process ◽  
Accounting System ◽  
Managerial Accounting ◽  
The Public ◽  
National Importance ◽  
Urgent Task ◽  
The Subject ◽  
Definition Of

In order to ensure the realization of the principles of public policy for the modernization of the budget process and accounting system, the urgent task today is to develop conceptual bases for the implementation of management accounting for public sector entities that cannot be successfully and effectively applied without building a theoretical and methodological basis. Taking into account the purpose, objectives and goals of activities of the administrators of budget funds at different levels of management, the author’s position is proposed to determine the management accounting for each of them. This made it possible to assert that for the main administrators of budget funds the management accounting is aimed at fulfilling the functions of national importance, and for the lower level administrators of budget funds – to fulfill the statutory mission and to ensure a competitive position in the public services market. Studies of scientific and methodological approaches to the definition of the subject, objects, function, tasks and principles of management accounting allowed to make proposals for the specification of the subject, systematization of objects, expanding the list of existing functions, tasks and principles of management accounting, taking into account modern requirements for informative provision of economic information the processes of activity of public sector entities and the level of their participation in the budget process. The results of the conducted research will contribute to the continuation of the formation of the basic provisions of the national accounting system, taking into account the current needs of the information management space and the peculiarities of activities and status of administrators of budget funds.

scholarly journals Standardization of Russian Management Accounting as a Condition for its Further Development

2018 ◽  
Vol 5 (3) ◽  
pp. 72-81 ◽  
Author(s):  
M. A. Vakhrushina
Keyword(s):  
Institutional Environment ◽  
Negative Impact ◽  
Management Accounting ◽  
Educational Process ◽  
Accounting System ◽  
Negative Consequences ◽  
Managerial Accounting ◽  
Scientific Publications ◽  
Business Entities ◽  
Further Development

The subject of this article is the multitude of processes of management accounting standardization. Its goal is to justify the need for standardization of management accounting as an initial stage in the development of its institutional environment and working out ways to solve this problem.To achieve this goal, the present article analyzes Russian and foreign scientific publications which are devoted to the problems of standardization of the accounting system, and critically assesses the current practice in the field of standardization of management accounting. In the process of research, the methods of logical and expert analysis were used.The article outlines the negative consequences of the lack of institutional regulation of management accounting inRussia— both for the further development of its theory and for practical advancement. The negative impact of the current situation on the educational process was especially noted.The urgent need for standardization of Russian management accounting as the first stage of the institution of its institutional regulation has been revealed. Particular attention is paid to possible directions of standardization of management accounting in the public sector, as well as the development of a professional standard «Managerial Accounting Specialist».The conclusion is made on the need to standardize management accounting at two levels — macroeconomic, which involves developing standards that take into account the specifics of different sectors of the economy, and at the level of microeconomics, which means the development of internal standards and regulations directly by business entities, taking into account the first-level standards.

scholarly journals DISCLOSURE OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE

2020 ◽  
Vol 4 (1) ◽  
pp. 1-7
Author(s):  
Noviansyah Rizal ◽  
Mimin Yatminiwati
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Environmental Accounting ◽  
Accounting Disclosure ◽  
Stock Performance ◽  
Accounting Disclosures ◽  
Market Needs ◽  
Negative Impacts

This study aims to determine the effect of environmental accounting disclosures on stock performance on companies listed on the Indonesia Stock Exchange. Companies that already run their businesses, then there is a possibility that these companies have great potential to have positive and negative impacts on market needs. The sample of this research is the manufacturing sector from 2011-2015. The data analysis technique used is a simple linear regression analysis by analyzing the independent variables of environmental accounting disclosure measured using proper in influencing the dependent variable of stock performance measured using stock returns. The results of this study show that environmental accounting disclosures have a positive effect on stock performance.

scholarly journals Management accounting as an effective tool of management of a modern enterprise

2021 ◽  
Vol 9 (1(18)) ◽  
pp. 53-58
Author(s):  
Ruslana Shurpenkova ◽  
Oksana Sarahman
Keyword(s):  
Management Accounting ◽  
Management Tool ◽  
Enterprise Management ◽  
Successful Implementation ◽  
Accounting System ◽  
Competitive Advantages ◽  
System Construction ◽  
Managerial Accounting ◽  
Modern Enterprise ◽  
Enterprise Management System

The article analyzes the role of managerial accounting in the enterprise management system. It is established that managerial accounting is an effective management tool because it creates competitive advantages in a market environment. The main principles of managerial accounting system construction at the enterprise are highlighted, its importance for effective functioning is substantiated. The main problems hindering the management accounting implementation and planned measures for successful implementation of this process at Ukrainian enterprises are also analyzed.

Management Reporting As Internal Audit Object

10.12737/6727 ◽  
2014 ◽  
Vol 2 (6) ◽  
pp. 8-11 ◽  
Author(s):  
Вахорина ◽  
Marina Vakhorina
Keyword(s):  
Management Accounting ◽  
Internal Audit ◽  
Operating Efficiency ◽  
System Control ◽  
Accounting System ◽  
Economic Decisions ◽  
Use Of Resources ◽  
Efficiency Increase ◽  
Business Entities ◽  
Management Accounting System

In modern economic conditions of business entities’ operating the important place belongs to researches related to a modern role of internal audit and its place among other types of control procedures which have been put forward recently in scientific studies. An enterprise operating efficiency which, in turn, influences efficiency of all social production, depends on reliability of internal audit results. The internal audit had been recognized in the international corporate world long before. In certain cases an existence of Internal Audit Departments is caused by requirements of stock exchanges (NYSE, LSE, etc.) on which company’s shares are quoted, but in most cases a major factor is the desire of companies’ shareholders and top management to increase the activity efficiency by more rational use of resources, careful risks’ analysis and management. Thus, in management accounting system a collecting and processing of external and internal information, i.e. on the enterprise itself and about an environment surrounding it, and in the internal audit system — control and use of this information for an assessment of external and internal risks inherent for organization should carried out. Thus both systems have to be organized on uniform methodological base — the IFRS based on criterion of financial information usefulness for adoption of economic decisions. The value of management reporting’s internal audit carrying out as control and adoption of reasonable economic decisions is revealed in this paper. Advantages of management accounting system according to IFRS principles are revealed too. A conclusion has been drawn that internal audit is the resource solving management problems revealed by internal reporting for economic subjects’ management efficiency increase.

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