Accounting in a Measurement Theory Environment PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Accounting in a Measurement Theory Environment PDF full book. Access full book title Accounting in a Measurement Theory Environment by Belverd E. Needles. Download full books in PDF and EPUB format.
Author: Belverd E. Needles
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 236
Get Book Here
Book Description
Author: Belverd E. Needles
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 236
Get Book Here
Book Description
Author: Adam Lindgreen
Publisher: Routledge
ISBN: 1315401894
Category : Business & Economics
Languages : en
Pages : 294
Get Book Here
Book Description
Efforts to establish the measurement and control of sustainability have produced notable tools, but those instruments lack applicability in practice. Increasing the level of standardization of such tools also seems difficult to achieve, because the contexts surrounding the focal organizations differ considerably. Therefore, what we need is a systematic, interdisciplinary assessment of how to measure and control sustainability, so that we can establish an essential definition and up-to-date picture of the field. Measuring and Controlling Sustainability attempts to provide such an assessment in 17 chapters, organized into four main topic sections: (a) organizations and social value creation: concepts, responsibilities, and barriers; (b) accounting, measurement, performance, and diffusion of social value; (c) practical and managerial insights from real-life cases; and (d) choices, incentives, guidance, and ethics. This research anthology provides a comprehensive collection of cutting-edge theories and research that will further the development and advancement of measuring and controlling sustainable efforts in theory and managerial practice.
Author: K. Uno
Publisher: Springer Science & Business Media
ISBN: 9401714339
Category : Business & Economics
Languages : en
Pages : 451
Get Book Here
Book Description
Policy failures in environment and development have been blamed on frag mented and eclectic policies and strategies. The 1992 United Nations Con ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con ference also recognized in its action plan, the Agenda 21, that integrated poli cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.
Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697
Get Book Here
Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author: Yuji Ijiri
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 228
Get Book Here
Book Description
Author: Debra Smith
Publisher: CRC Press
ISBN: 9781574442465
Category : Business & Economics
Languages : en
Pages : 216
Get Book Here
Book Description
Today's competitive environment requires that companies distinguish themselves in the marketplace using factors other than prices. Companies that excel at on-time delivery, short cycle/leadtime, quality, and fast response to the market gain a competitive edge - and have the ability to market based on these features. A proven approach to achieve this is the Theory of Constraints (TOC) production solution known, as drum-buffer-rope scheduling. Just in time (JIT), Total Quality Management (TQM) and other philosophies aim at exploiting these competitive edge factors. However, accounting systems, financial, and incentive measurements continue to be the biggest stumbling blocks to companies wishing to improve their financial performance with these tools. Agreement on the need for a measurement system that encourages local actions in line with bottom line results is common, but solutions have remained elusive. Whether a company is pursuing JIT, TQM, or TOC, cost accounting is the common enemy. Attempts have been made to introduce "new" costing methods such as activity based costing and economic value added, but they have failed to recognize the basic difference between product costing for financial statement purposes and collective management information to make real time decisions. The Measurement Nightmare shows you how to resolve the conflicts and remove the accounting systems, financial, and incentive measurement roadblocks to adopting TOC, thereby gaining improved performance and sustaining competitive advantage. The techniques that the author, leading authority Debra Smith, has implemented and tracked at various companies highlight "the productivity measurement nightmare". Especially important are the day-to-day tools she developed to ensure successful implementation.
Author: Maria-Gabriella Baldarelli
Publisher: Springer
ISBN: 3319509187
Category : Business & Economics
Languages : en
Pages : 412
Get Book Here
Book Description
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Author: Shuchi Pahuja
Publisher:
ISBN: 9788177082203
Category : Business & Economics
Languages : en
Pages : 314
Get Book Here
Book Description
The last two decades have witnessed an increasing global concern for the harmful long-term impact of industrial activities on the environment and, subsequently, on the financial performance of a company and the economic growth of a country. This has led to a growing demand from various stakeholders for the measurement of a company's environmental activities and impacts, and subsequent public disclosure of this information. As a result, a new area of accounting has emerged: environmental accounting. Environmental accounting at the corporate level deals with the identification, measurement, recognition, and disclosure of environmental costs, liabilities, and contingencies in the financial records of a company for the benefit of various internal and external stakeholders. This book provides a broad introduction, covering environmental accounting, environmental reporting, and environmental auditing, as these are interrelated and form a very important part of a company's comprehensive environmental management system. The book also assesses the need for a separate regulatory framework to specifically address these issues.
Author: G A Swanson
Publisher: Praeger
ISBN: 0899304222
Category : Business & Economics
Languages : en
Pages : 0
Get Book Here
Book Description
For many years, the accounting profession has attempted to construct a conceptual framework that logically ties together its many ideas and procedures. As this systems view of accounting emerges it is important, argue Swanson and Miller, to make the distinction between opinion or personal interpretation and empirical evidence. In this pioneering book, they develop a coherent theory of accounting measurement based on living systems theory (LST) and thus provide a fundamental framework for classifying the various accounting ideas and procedures into those that concern measurements of concrete economic processes and interpretations of those measurements. Writing for advanced students of accounting and finance, the authors explain the distinctions among concrete, abstracted, and conceptual systems; discuss the concept of money in terms of concrete processes; and survey the connections between twenty LST defined subsystems and accounting information systems. Contrary to most modern accounting theory, they assert that the monetary scale is a ratio level measurement scale fully analogous to other measurement scales used by science. They reject the idea that the units of the scale are variable and show that this general perception arises from the fallacy of confusing the objects being measured with the units of the measurement scale. Using this scale, accounting's unique contribution to information processing is enabling managers and other social deciders to view the diverse matter-energy forms of a complex organization as a coherent whole on the attribute specific exchange value. Finally, Swanson and Miller analyze generally accepted accounting principles, highlighting areas in which the distinction between interpretation and empirical evidence is blurred in practice. They present an extended critique of the usefulness of such principles and propose new alternatives based on living systems theory that will improve both our understanding of accounting methods and measurements and the quality of accounting reporting. Numerous tables and figures enhance the presentation.
Author: Yuji Ijiri
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 264
Get Book Here
Book Description
