Environmental Accounting for Industrial Growth and Sustainable Development in India

2016 ◽  
pp. 74-94 ◽  
Author(s):  
Archana Singh ◽  
Nehajoan Panackal ◽  
Bhama Venkataramani
Keyword(s):  
Industrial Sector ◽  
Environmental Accounting ◽  
Accounting System ◽  
Environmental Costs ◽  
Industrial Growth ◽  
Business Decision ◽  
Business Operations ◽  
Manufacturing Management ◽  
Solid Foundation ◽  
Shed Light

Environmental accounting is an important function that provides industry with a means to incorporate information with business decision making and business operations. This chapter evaluates the extent to which the process of environmental accounting can be applied as a solid foundation for industrial growth and sustainability. Having an environmental accounting system in place allows the industry to better manage environmental costs and to discover new opportunities to minimize environmental costs through environmental thinking to the industrial sector. Researchers have adopted systematic literature review as a methodology to generate strong knowledge base for the study. In this paper, the theoretical foundation of environmental accounting and reporting is discussed with reference to India. The insights gained will shed light on positive outcomes of adopting environmental accounting for sustainability and manufacturing management in the industrial sector of India.

Environmental Accounting for Industrial Growth and Sustainable Development in India

2017 ◽  
pp. 1009-1030
Author(s):  
Archana Singh ◽  
Nehajoan Panackal ◽  
Bhama Venkataramani
Keyword(s):  
Industrial Sector ◽  
Environmental Accounting ◽  
Accounting System ◽  
Environmental Costs ◽  
Industrial Growth ◽  
Business Decision ◽  
Business Operations ◽  
Manufacturing Management ◽  
Solid Foundation ◽  
Shed Light

Environmental accounting is an important function that provides industry with a means to incorporate information with business decision making and business operations. This chapter evaluates the extent to which the process of environmental accounting can be applied as a solid foundation for industrial growth and sustainability. Having an environmental accounting system in place allows the industry to better manage environmental costs and to discover new opportunities to minimize environmental costs through environmental thinking to the industrial sector. Researchers have adopted systematic literature review as a methodology to generate strong knowledge base for the study. In this paper, the theoretical foundation of environmental accounting and reporting is discussed with reference to India. The insights gained will shed light on positive outcomes of adopting environmental accounting for sustainability and manufacturing management in the industrial sector of India.

scholarly journals Environmental accounting in the Czech Republic

2006 ◽  
Vol 54 (6) ◽  
pp. 57-68
Author(s):  
Jaroslava Hyršlová ◽  
Petra Mísařová ◽  
Danka Némethová
Keyword(s):  
Environmental Management ◽  
Czech Republic ◽  
Environmental Accounting ◽  
Management Systems ◽  
Environmental Management Systems ◽  
Accounting System ◽  
Environmental Costs ◽  
The Czech Republic ◽  
Research Outcomes ◽  
The Subject

The aim of the paper is to demonstrate the existing state of environmental accounting as used in business and to discuss the shift of system application, focusing on the enterprises that have already implemented the environmental management systems. The paper summarizes the research outcomes of 2005, carried out by the Czech Environmental Management Centre and the Czech Environmental Information Agency. The research was targeted at the experience of companies with an implementation and operation of the environmental accounting system in the Czech Republic. The subject of the research was tracing and evaluating of environmental costs and benefit of the system of environmental accounting for company management.

A Proposed Model for the Application of Accounting for Environmental Costs according to Nanoscale Consumption Standards C115-9(CN0501) in Wasit Textile & Knitting Factory

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Abbas Muhalhal ◽  
Zainab Khalil Hashem
Keyword(s):  
Local Environment ◽  
Financial Statements ◽  
Industrial Sector ◽  
International Standards ◽  
Accounting System ◽  
Environmental Costs ◽  
Environmental Aspects ◽  
Proposed Model ◽  
Environmental Requirements ◽  
Textile Sector

Given the inability of the industrial sector in general and the textile sector in particular to support the requirements of adopting secondary consumption standards. And that this sector does not take into account the waste resulting from the production process and its costs. As well as not defining, measuring and revealing the environmental aspects in light of the accounting system currently applied, as the research aims to develop a model that fits with the environmental requirements of the Iraqi industry in light of the requirements of nanoscale consumption standards C115-9 (CN0501). Through which the environmental aspects and their costs are identified, measured and disclosed and disclosed in the financial statements. The research was based on the hypothesis that the disclosure of environmental costs can be determined and measured according to nanoscale consumption standards. And in line with the environmental Iraqi industry. The research reached the possibility of developing a model in which environmental costs can be determined and deviations in these costs can be determined based on the adoption of this model. The research recommended the necessity of adopting international standards and setting in a manner that is appropriate with the local environment.

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.

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.

The cretulae and the Linear A accounting system

1960 ◽  
Vol 55 ◽  
pp. 200-210
Author(s):  
Maurice Pope
Keyword(s):  
Bronze Age ◽  
Near East ◽  
Great Majority ◽  
Coherent System ◽  
Accounting System ◽  
Seal Impressions ◽  
Shed Light ◽  
Proper Analysis

Cretulae is the name given in this article to the small clay nodules, stamped with one or more seal impressions, that have been found in quantity at most Bronze Age sites in the Near East. The Minoan examples are generally smaller than those found at other sites, and the great majority of them have a hole through which string once passed. That is to say, they are lumps of clay squeezed round string and then sealed. At most of the sites in Crete where they are known, they have been found in conjunction with inscribed clay tablets and clay disks. At Hagia Triada they are unique in being for the most part countermarked with a sign of the Linear A script. The interrelationships of the countermarks and sealings have not previously been recorded, and it is the primary purpose of this article to publish them. The catalogue will be found in Appendix A. Proper analysis of it should shed light on Minoan methods of administration, and perhaps too on the purpose of the Linear A tablets. That the tablets, or some of them, belong to a coherent system of administration, and are not all mere inventory lists of what happened to be coming into or going out of store at a particular moment, seems guaranteed by the fact, to which I shall revert later, that totals in the same numerical proportion are found at widely distant sites.

scholarly journals Challenges of Transnational Trademark Law Practice: The Case of Nigerian Companies’ Brands in OAPI States

2015 ◽  
Vol 45 (1) ◽  
pp. 321-347
Author(s):  
Caroline Joëlle Nwabueze
Keyword(s):  
Intellectual Property ◽  
Legal Status ◽  
Physical Property ◽  
The European Union ◽  
African Region ◽  
Industrial Growth ◽  
Business Decision ◽  
Goods And Services ◽  
Economic Support ◽  
Trademark Protection

Nigeria industrial growth has turned the country into an indispensable economic support for its neighbours. Only for the case of Cameroon, Nigeria has been the leading supplier with respectively 22% and 17.8% of imports in 2011 and 2012 with trade amounting to 328 billion FCFA per annum. This results in part from Nigerian companies’ exportations in local markets. Nigerian trademarks related to cosmetics, furniture, electronics, and pharmaceutical goods abound in neighbouring countries. However, a strengthening of Nigerian companies in regional markets encompasses strategies to avoid infringing on the trademark rights. Such strategies should include the consideration of special trademarks features by different institutions of the intellectual property (IP) system in the relevant neighbour export markets. This is by the mere fact that the legal status of those goods, although physical property, relies mainly on the material law applicable, which is trademark in the present case. Because the principle of territoriality requires that trademark protection be sought in the place where the goods are sold—and trademark applications filed in each country in which protection is sought—, Nigerian companies planning to outsource some business activity in neighbour markets will seek compliance with trademarks norms applicable in the Organisation africaine de la propriété intellectuelle (OAPI) of which those countries—Benin, Cameroon, Chad, and Guinea—are part. The trade partnership between companies from a common law trademark background on one hand, and civil law intellectual property community on the other, inevitably raises some frictions and trademarks issues. This article analyses the trademark challenges arising from Nigerian companies’ business decision to enter OAPI markets and export goods and services. The article firstly underlines the issues to be taken into consideration, including registration and enforcement of the companies’ marks in OAPI. Then the paper simultaneously reviews the dissimilarities issues between the Nigerian Trademark Act and the OAPI Trademark System to which the Nigerian companies are confronted. If trademark protection makes it easier for an enterprise to access transnational markets, the establishment of a Trademark Community with neighbouring countries helps for sure national industries to establish partnerships with other firms for sustainable development in the areas such as production, marketing, distribution or delivery of goods and services. In light of the trademark harmonisation in the European Union internal market, the present paper concludes by recommending the creation of a Trademark Community in the West and Central African region between Nigeria and its neighbouring countries.

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