TOWARDS A GREEN ACCOUNTING: ADVOCACY FOR A SPECIFIC ACCOUNTING SYSTEM

2015 ◽  
Author(s):  
Carmen Nistor
Keyword(s):  
Accounting System ◽  
Green Accounting

Green accounting practices: lesson from an emerging economy

2019 ◽  
Vol 11 (4) ◽  
pp. 456-478 ◽  
Author(s):  
Haruna Maama ◽  
Kingsley Opoku Appiah
Keyword(s):  
Content Analysis ◽  
Environmental Sustainability ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Social Performance ◽  
Annual Reports ◽  
Accounting System ◽  
Green Accounting ◽  
Content Type ◽  
Reporting Practices

Purpose Reporting on only the financial performance of an organisation is no longer the focus of reporting because, gradually, investors and other stakeholders demand that companies also report on their effect on the environment and the society. Accounting and reporting for the environment has, therefore, increasingly become important to stakeholders and organisations because the effect of an organisation’s environmental and social performance on its financial health. The purpose of this study is to examine the extend of voluntary green accounting practice of companies listed on the Ghana Stock Exchange (GSE). Design/methodology/approach The analysis is based on content analysis of 202 annual reports of 23 listed firms in Ghana, from 2006 to 2015. Findings The mining, oil and gas sector has integrated environmental sustainability information in their accounting system. With regards to the nature of green disclosure, the content analysis depicts that only positive qualitative disclosures were provided in the annual reports. Again, almost all the companies increased the quality and quantity of environmental disclosures over the years. Practical implications The service and manufacturing sectors should integrate environmental sustainability information in their accounting system. This, in turn, may enhance their legitimacy to access critical resources for survival. Originality/value This study contributes to the green and social reporting practices literature from Ghana, a sub-Sahara Africa country.

scholarly journals PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR INDUSTRI KIMIA

2021 ◽  
Vol 1 (1) ◽  
pp. 660-672
Author(s):  
Linda Wati ◽  
Nugrahini Kusumawati ◽  
Efi Tajuroh A ◽  
Aris Trismayadi N
Keyword(s):  
Financial Reporting ◽  
Chemical Industry ◽  
Environmental Performance ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Accounting System ◽  
Environmental Disclosure ◽  
Green Accounting

Accounting has an important role for companies through corporate financial reporting. Green accounting or also known as environmental accounting is an accounting system that studies accounts related to environmental costs. The purpose of this study is to determine the Environmental Performance and Environmental Disclosure individually (partially) or collectively (simultaneously) on the profitability of the chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. This research uses quantitative methods with a descriptive approach. The population in this study were 13 chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling in this study using a purposive sampling technique, namely as many as 6 companies. The results of the research on the effect of the application of Green Accounting on profitability obtained the value of Fcount> Ftable (2.274 > 2.04), then Ha is rejected, which means that environmental performance and environmental disclosure do not jointly affect profitability in chemical industry sub-sector companies listed on the Stock Exchange. Indonesia for the period 2014-2018. In conclusion, this study tries to examine how the influence of environmental disclosures on profitability in chemical industry sub-sector companies lised on the indonesian stock exchange in 2015-2019

scholarly journals China's green accounting system on shaky ground

Nature ◽  
2007 ◽  
Vol 448 (7153) ◽  
pp. 518-519 ◽  
Author(s):  
Jane Qiu
Keyword(s):  
Accounting System ◽  
Green Accounting ◽  
Shaky Ground

The First Decade of Effort: Progress Toward a Hospital Information System at the UCLA Hospital, Los Angeles, California

1970 ◽  
Vol 09 (02) ◽  
pp. 75-80
Author(s):  
B. G. Lamson ◽  
W. S. Russell ◽  
J. Fullmore ◽  
W. E. Nix
Keyword(s):  
Los Angeles ◽  
Medical Record ◽  
Communication Systems ◽  
The United States ◽  
Computer Applications ◽  
Record Management ◽  
Successful Implementation ◽  
Accounting System ◽  
Accrual Accounting ◽  
Medical Specialties

Total information and communication systems within hospitals have been designed, but successful complete implementation, to date, has not been achieved. Limited applications with both patient medical data, notably in the clinical laboratories, and in the hospital accounting offices have been numerous. Although total programs are not yet a reality, it is apparent that the computer will serve ultimately many communication requirements, both medical and financial, within the hospital.Sound hospital management requires that costs of all component operations be known in order that value judgments concerning worth and efficiency may be made. Accrual accounting systems which match revenue and expense over the same time period are a prerequisite. Cash and modified cash hospital accounting cannot provide current reliable data for sound decision making.Costs of hospital operations cannot be evaluated unless related to the characteristics of the patient service load. Average per diem costs mean little except when large similar populations of patients are being compared. A modern hospital accrual accounting system should be able to provide information concerning the costs of caring for specific diseases in patients with known age and sex and disease severity characteristics. Without information of this type, it will not be possible to objectively evaluate alternative systems of financing and organizing patient care.Medical record management offers the promise of prospective use of patient disease information in the planning and scheduling of facilities. The prose content of medical record summaries, such as diagnostic statements in tissue pathology, radiology, and admission and discharge diagnoses, may be susceptible to non-coded, full prose input into computer controlled diagnostic files. Thesauri in the several medical specialties will be necessary for this achievement.There is little immediate prospect for complete hospital communication systems that can be made available as a package to any hospital without substantial local alteration. Pilot projects in teaching centers should be viewed for the time being as opportunities to define objectives, evaluate feasibility, and determine degree of risk and expense.A brief survey of applications in the United States which have been successfully implemented or which appear suitable for successful implementation is recorded.Eleven general principles which have been associated with successful implementation of computer applications within the UCLA Hospital are enumerated.

From accounting to report: Digitalization of college and related issues

2020 ◽  
pp. 16-25
Author(s):  
D. N. Butorin
Keyword(s):  
Information Systems ◽  
Vocational Education ◽  
Professional Education ◽  
Vocational Training ◽  
Oil And Gas ◽  
Information Service ◽  
Accounting System ◽  
Educational Organization ◽  
Job Tasks ◽  
Digital Services

The article discusses the process of the digitalization of the educational organization of secondary vocational education. When automating routine processes, at some point, problems may arise in the transition from solving local accounting problems to submitting regulated reports. Often, digitalization becomes the only possible solution to the problems of combining the performance of job tasks based on data from various departments. This is especially evident when implementing integration with external federal information systems. The development of digital services for students with the help of the information service “NaLentu!” (”Go to a Class!”) is shown. Based on it, the mailing of the schedule, the “digital student’s record-book”, and the order of documents are implemented. It is described how one of the federal systems became the reason for the digitalization of processes in social accounting, the appointment and accrual of grants. The problems of the implementation of the accounting system on the part of employees, in particular, the perception by some of them of digitalization as a threat to their interests, are indicated. Further automation trends after the implementation of information systems in the decision of the central tasks of the educational organization are demonstrated. The stages of the introduction of information systems for accounting for vocational training and additional professional education are described, the analysis of the results of their implementation on the basis of College of Oil and Gas in Achinsk is given.

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

ANALISIS BIAYA VOLUME LABA PADA PT. HADINATA BROTHER DALAM KAITANNYA DENGAN PENINGKATAN PROFITABILITAS PERUSAHAAN

2019 ◽  
Vol 7 (02) ◽  
pp. 141
Author(s):  
Muhammad Nur Rizqi
Keyword(s):  
Accounting System ◽  
Sales Volume ◽  
Fixed Costs ◽  
Range Analysis ◽  
Product Mix ◽  
Key Words Cost Analysis ◽  
Income Statement ◽  
Conducting Research ◽  
Cost Accounting System ◽  
Break Even Point

Cost volume profit is concerned with determining the sales volume and product mix needed to achieve the level of profit. This analysis is a tool that will provide information to management about the relationship between costs, profits, product mix and sales volume based on the following assumptions: that all costs can be separated into part variable and part fixed, and that the total fixed costs are constant throughout the range analysis, and total variable costs change proportionately to changes in volume. The purpose of this study was to find a level of significance, the analysis reports in a vertical Income, Profit and Loss report analyzes horizontal and analytical results reported in the Profit and Loss concern cost volume profit at PT. Hadinata BROTHERSThe research method used is a case study method. This method covers the activities carried out by conducting research directly to the location to obtain the necessary data in connection with the problem under study. The study was conducted at the manufacturing company PT Hadinata BROTHERSFrom the results of research conducted, that the PT Hadinata BROTHERS January sales of 100%, February 77.02%, March 69.63%, 69.96% April, May 38.23%, 41.92% June decline highly significant, while the price of goods sold in January 97.65%, February 98.73%, March 90.59%, 97.66% April, May 177.40%, 112.25% in June and operating costs of January 2, 87% February 2.84% March 2.57% April 3.22% May 5.64% June 6.22%. Resulting in profits in January -0.53% February -1.67% March 6.83% -0.88% April, May -83.05%, -18.47% in June. So the calculation of break even point analysis (BEP) for January Rp. 1.884.750.000, February Rp. 1.6245 billion, in March Rp. 1.953.437.500, In April Rp. 1.889.750.000, May Rp. 1.323.000.000, June Rp. 1211370000.The results of the evaluation in this study that Analysis on the Income Statement in a vertical, PT Hadinata BROTHERS unprofitable can be said because it has not shown the numbers increased continuously. Overall in each unit of the income statement is presented there are irregularities that occurred at the Cost of Goods Sold which almost every month figures show a drop sales Cost of Goods or small. Analysis on the income statement horizontally, PT. Hadinata BROTHERS is a graph showing a decline in the percentage of each month. Overall figures on Cost of Goods Sold problems are large, while the sales figures showed a decline in every month. To anticipate the losses the company needs to make cost accounting system is organized so it can be budgeted revenues, expenses and profits as well. Key words: cost analysis of volume, profitability profit 

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