scholarly journals Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?

2020 ◽  
Vol 12 (21) ◽  
pp. 8854
Author(s):  
Chris A. Kelsall
Keyword(s):  
Management Accounting ◽  
Physical World ◽  
Research Area ◽  
Paper Analysis ◽  
Environmental Accounting ◽  
Ecological Management ◽  
Journal Articles ◽  
Organization Management ◽  
Comparative Review ◽  
Ecological Accounting

Concerns regarding the development of environmental accounting have been around for decades. This work is an update to some of the previous questions around the development of ecological accounting to see how this has changed over the last two decades. The work is based on a systematic review of two journal articles from separate accounting journals. The two articles are by widely published academics and are formative ecological management accounting papers highlighting issues since 2000. The analysis includes a comparative review of the two articles, a review of successive articles in the journals, and a citation analysis. The first general finding is around the complex and confusing terminology that is still used, exemplified in the amorphous term sustainability. Specific findings from the paper analysis include ecological management accounting requires a fundamental change to organization management, different values exploring relationships such as material flows, inclusive of the living and physical world, with a longer time horizon, and a centrality of external factors. Due to these challenges, ecological management accounting is presently not used as a research category and therefore is an un-developed research domain. Environmental accounting is a more commonly used synonym for ecological accounting, though this term is distinct and does not cover many of the ecological challenges. Under this research area, there have more recently been attempts to bridge the difficult macro (planetary) and micro (organization) environmental challenge. Concepts such as Accounting for the Management of Ecosystems and Material Flow Cost Accounting are areas of research seen as offering future opportunities to develop into a more ecological management accounting framework, though this will ultimately require research in ecological management accounting based on a multi-disciplinary approach.

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 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.

Use of a Social Networking Recommendation Engine in Science and Engineering Education for Accessible Discovery, Organization and Collaboration of Research Knowledge

2010 ◽  
Author(s):  
Mohammad Azimi ◽  
Mohammad R. K. Mofrad
Keyword(s):  
Research Area ◽  
Research Topic ◽  
Primary Language ◽  
Journal Articles ◽  
Research Knowledge ◽  
Science And Engineering ◽  
Engineering Knowledge ◽  
Search Terms ◽  
The Social

The World Wide Web is the primary tool used by researchers in the field of science and engineering to share knowledge. Whether students or researchers are trying to share their own discoveries or learn from the discoveries of others, they rely on the Internet as a resource where this information is gathered. The use of the Web for the exchange of scientific knowledge has to date remained very static. Websites such as Google Scholar [1] and PubMed [2] help students and researchers by indexing published journal articles based on research topic, content and keywords but are limited in that they lack the capability to suggest and rank articles in a useful manner to those new to the field. Simply put, there is no shortage of efficient search algorithms to find specific articles but these algorithms cannot help a student or new researcher that is not familiar with the research area or the search terms that should be used. Furthermore, when the student or researcher’s primary language is not English, the task of finding appropriate articles becomes significantly more challenging. Our objective is to create a recommendation engine to assist students and researchers with the discovery and organization of scientific and engineering knowledge and to present it in a manner that allows effective discussion to take place. In addition, such a recommendation engine should be capable of providing the user with an assessment of their contribution to the social network not only based on the number and quality of articles submitted but also the discussions that the user contributed to.

Consumer cosmopolitanism in international marketing research: a systematic review and future research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Makrides ◽  
Olga Kvasova ◽  
Alkis Thrassou ◽  
Elias Hadjielias ◽  
Alberto Ferraris
Keyword(s):  
Systematic Review ◽  
International Marketing ◽  
Marketing Research ◽  
Research Area ◽  
Future Research ◽  
Journal Articles ◽  
Knowledge Gaps ◽  
Systematic Analysis ◽  
Content Type ◽  
Future Research Agenda

PurposeThe purpose of this study is to systematically collate and scrutinize the state of the art on consumer cosmopolitanism (CCOS) from an international marketing perspective and to provide a foundation for future research on the subject matter to proliferate and prosper.Design/methodology/approachA systematic review of the extant literature was conducted focusing on peer-reviewed journal articles published in major marketing, international business and management journals.FindingsA systematic analysis of 44 journal articles shows that CCOS research is a rapidly growing research stream in the international marketing field. However, at the same time, the results reveal a lack of coherent and consistent conceptual underpinning, conflicting empirical findings regarding the profile and behavior of cosmopolitan consumers, persisting knowledge gaps, as well as methodological and contextual weaknesses.Originality/valueThis paper is the first to consolidate the pertinent literature on CCOS. In doing so, it provides a roadmap for future research with reference to theory, context and methodology based on the research inconsistencies and knowledge gaps identified, contributing toward the development of this research area.

scholarly journals Environmental Management Accounting and Environmental Performance

2018 ◽  
Vol 1 (2) ◽  
pp. 33-36 ◽  
Author(s):  
Rapiah Mohamed
Keyword(s):  
Environmental Management ◽  
Developing Countries ◽  
Environmental Performance ◽  
Current Practice ◽  
Manufacturing Sector ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Environmental Management Accounting ◽  
The Relationship ◽  
A Company

This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the company’s environmental-related activities Burrit et. al. (2002),. Environmental accounting is still new in Malaysia and the managers and accountants are lack of knowledge in this matter (Jusoh et al., 2018), therefore it is need more empirical evidence on EMA practices especially in developing countries, such as Malaysia. Thus, this study is important to explain the current practice of EMA in SMEs and its influence on environmental performance.   The results reveal that the physical EMA has the highest mean compared to monetary EMA. The results show that the level of EMA practices are not at an encouraging level. The regression results indicate that both types of EMA practices (monetary and physical) have a positive significant effect on environmental performance.

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