scholarly journals Environmental Management Accounting

2020 ◽  
pp. 27-51
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Dana Maria (Oprea) Constantin ◽  
Alexandru Lucian Manole ◽  
Mihaela Stefan Hint
Keyword(s):  
Indirect Costs ◽  
International Studies ◽  
Managerial Accounting ◽  
Energy Company ◽  
Unit Costs ◽  
Environmental Management Accounting ◽  
Abc Method ◽  
Empirical Framework ◽  
Implementation Steps

This chapter provides a business perspective on the policies and benefits provided by implementing environmental managerial accounting in various areas of activity. The main objectives of this chapter are to present the evolution of the EMA and its policies, business analyses carried out by specialists, including the benefits of implementing the EMA. All of these objectives are transposed into a case study based on the ABC method performed at an energy company. The implementation steps specific to the ABC method are presented by establishing the list of main activities, cost drivers, allocation of indirect costs, and determining unit costs. The theoretical aspects presented the basic national and international studies in the literature. The case study is based on data obtained from the energy company. The chapter ends with the authors' conclusions on the benefits of implementing EMA/ABC. This chapter contributes to the expansion of the theoretical and empirical framework of EMA and the methods used to implement it within various business companies.

Activity-Based Management in a Medical Practice: A Case Study Emphasizing the AICPA's Core Competencies

2009 ◽  
Vol 24 (4) ◽  
pp. 553-577 ◽  
Author(s):  
Gail Kaciuba ◽  
Gary H. Siegel
Keyword(s):  
Core Competencies ◽  
Health Care Industry ◽  
Core Competency ◽  
Indirect Costs ◽  
Activity Based Costing ◽  
Care Industry ◽  
Unit Costs ◽  
The Cost ◽  
Cost Object

ABSTRACT: Activity-based management uses information from an activity-based costing (ABC) system for both recurring and nonrecurring management decisions. In this case study, an ABC system that assigned only indirect costs to the final cost objects has already been created and students must expand this ABC system to include the assignment of direct costs to the cost objects, and then compare these total unit costs to the revenue collected for each cost object. Students then analyze this cost and revenue information to give advice to management about case mix, capacity constraints, and mergers. In the health care industry, most medical practices have little control over customer demand for services or the amount that a practice will be reimbursed for its services. Students are asked to comment on the ethical and social implications of this fact, in the context of the results of their profitability analyses for a particular thoracic surgery practice. This case assists students in the development of a large number of competencies found in the AICPA Core Competency Framework.

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 Influences on the Diffusion of Environmental Programmes in Small Businesses in the Greening of an Industry for Sustainability: The Case of Golf

2018 ◽  
Vol 8 (2) ◽  
pp. 1
Author(s):  
Dino M. Minoli
Keyword(s):  
Mixed Methods ◽  
Government Policy ◽  
Environmental Performance ◽  
Small Businesses ◽  
Industry Sector ◽  
Mixed Methods Case Study ◽  
Golf Clubs ◽  
Empirical Framework ◽  
Social And Environmental Impacts

Globally there are around 34,000 golf facilities including very many small golf clubs that collectively generate significant economic, social and environmental impacts. Thus, small golf clubs have an important role to play in the greening of golf in support of sustainability. Environmental programmes (EPs) were developed to improve the environmental performance of all types and sizes of golf facilities. However, EPs are rarely employed in small golf clubs and no research until now has explored the reasons for this. Data from an in-depth mixed methods case study found several internal and external influences on the level of implementation of EPs in small golf clubs. Interventions are suggested to stimulate the uptake of EPs in smaller golf clubs. The study is of value to the golf sector, government policy and organisations concerned with the greening of small businesses in the greening of an industry sector for sustainability. The study also provides a conceptual/empirical framework for further studies in this under-researched yet noteworthy field.

Vigilant resilience: the possibilities for renewal through preparedness

2018 ◽  
Vol 23 (2) ◽  
pp. 212-225 ◽  
Author(s):  
Elizabeth Carlson
Keyword(s):  
Public Relations ◽  
Design Methodology ◽  
Renewal Theory ◽  
Theory Building ◽  
System Level ◽  
Content Type ◽  
The Public ◽  
Energy Company ◽  
Resilience Process

Purpose Post-crisis renewal discourse (Ulmer et al., 2007) is one form of communication that stakeholders may use as they attempt to organize for resilience. The purpose of this paper propose extending Discourse of Renewal Theory to explain how it could enact a different kind of resilience than scholars typically consider. Organizational resilience strategies often focus on the recovery or prevention stages of crisis management. Under conditions of persistent threat, it would be more productive for renewal discourse to emphasize greater preparedness. Design/methodology/approach To illustrate the need for this kind of theorizing, the author analyzes a case study that follows the public relations efforts of Canadian energy company Enbridge, Inc., in the aftermath of the 2010 Kalamazoo River oil spill. Findings By the criteria of Discourse of Renewal Theory, Enbridge attempted a renewal strategy, but it failed. By other criteria, however, it succeeded: it created the opportunity for richer dialogue among stakeholders about their interdependence and their competing interests. Originality/value By considering how elements of the resilience process may vary, this paper offers resources for more nuanced theory-building and theory-testing related to organizational and system-level resilience.

A case study of workplace learning after the emotional impact of downsizing

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Workplace Learning ◽  
Design Methodology ◽  
Oklahoma City ◽  
Emotional Impact ◽  
Structured Interviews ◽  
Content Type ◽  
Energy Company ◽  
The Us ◽  
Back To Work

Purpose The study of an energy company in the US was intended to explore how employees’ emotions after downsizing impacted their learning following the downsizing event. Design/methodology/approach The authors elected to study an energy company based in Oklahoma City that had experienced several downsizings over the previous 10 years. More recently, there had been a major restructuring on departments as a result of the downsizing. At the time of the study there were 400 employees. They carried out 30-60 minute semi-structured interviews with nine volunteers, all affected by layoffs. Five were impacted by the loss of a supervisor and all had faced the loss of a co-worker. Findings Three main themes emerged – firstly “resilience”, where they focused on getting back to work, secondly “loyalty”, where most participants spoke about their new-found appreciation for their job and willingness to help colleagues, and finally “moral support” in which they spoke about how the experience strengthened relationships with colleagues, and they came to rely on each other. Originality/value The authors said their study pointed the way forward for organizations that wanted to understand the emotional impact of downsizing, and its effect on learning. They suggested some practical methods to enhance empathy and rebuild relationships.

Development of a model for maintenance performance measurement

2019 ◽  
Vol 26 (1) ◽  
pp. 69-86
Author(s):  
Sungtae Ku ◽  
Changeun Kim
Keyword(s):  
Performance Indicators ◽  
Design Methodology ◽  
Quantitative Measurement ◽  
Maintenance Management ◽  
Case Study Method ◽  
Content Type ◽  
Energy Company ◽  
Practical Implications ◽  
Maintenance Performance

Purpose The purpose of this paper is to develop a model that can measure the equipment maintenance performance of the energy company K-company. Design/methodology/approach The case study method was adopted for the investigation of maintenance performance indicators (MPIs). The development of a model for measuring maintenance performance suggested new ways to apply the methodologies of existing papers to evaluate the level of maintenance. Findings Maintenance indicators, which are managed differently for each plant, were assessed for their performance relevance, applicability and data reliability and then standardized into five key MPIs. The MPI model, which enables comprehensive and quantitative measurement of maintenance performance using the five selected MPIs, was presented, and the criteria for assessing the maintenance level were presented in five stages. Practical implications The authors selected MPIs that match the characteristics of the company and proposed a model that can comprehensively and quantitatively evaluate maintenance performance. The model also standardizes maintenance indicators that are individually managed and provides a basis for comparing and indexing the level of maintenance indicators at each plant. Originality/value The criterion for selecting the key MPIs considering the characteristics of the company and a model that can comprehensively and quantitatively evaluate maintenance performance were presented. In addition, a standard for evaluating the level of maintenance at the global level of maintenance management was suggested.

Sign in / Sign up

Export Citation Format

Share Document