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Author: Oncioiu, Ionica
Publisher: IGI Global
ISBN: 1668445972
Category : Business & Economics
Languages : en
Pages : 299
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Book Description
In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.
Author: Oncioiu, Ionica
Publisher: IGI Global
ISBN: 1668445972
Category : Business & Economics
Languages : en
Pages : 299
Get Book Here
Book Description
In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.
Author: Ionica Oncioiu
Publisher: Business Science Reference
ISBN: 9781799801788
Category : Managerial accounting
Languages : en
Pages : 0
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Book Description
""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--
Author: M.D. Bennett
Publisher: Springer Science & Business Media
ISBN: 9401001979
Category : Technology & Engineering
Languages : en
Pages : 317
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Book Description
This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.
Author: Roger L. Burritt
Publisher: Springer Science & Business Media
ISBN: 9400713908
Category : Science
Languages : en
Pages : 388
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Book Description
This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.
Author: Danture Wickramasinghe
Publisher: Routledge
ISBN: 113671393X
Category : Business & Economics
Languages : en
Pages : 568
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Book Description
Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.
Author: Oncioiu, Ionica
Publisher: IGI Global
ISBN: 1522537740
Category : Business & Economics
Languages : en
Pages : 329
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Book Description
Alongside increasing demands for transparency and accountability, business governance is transforming due to decades of economic turmoil, regulatory reform, and technological change. There is now a holistic approach to this concept, as it is no longer just about running companies and organization efficiently. Ethics and Decision-Making for Sustainable Business Practices is a critical scholarly resource that examines issues of sustainability, ethics, governance, and cultural influence in the business world. Featuring coverage on a broad range of topics such as entrepreneurship, cost management, environmental business, and cultural diversity, this book is geared towards managers, leaders, researchers, and organizations interested in the integration of sustainable business practices.
Author: Stefan Schaltegger
Publisher: Springer Science & Business Media
ISBN: 1402089139
Category : Business & Economics
Languages : en
Pages : 500
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Book Description
Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production – reduced costs and fewer environmental impacts through the reduced use of materials – environmental management accounting (EMA) is a necessary information management tool. Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.
Author: Mitchell Franklin
Publisher:
ISBN: 9781680922943
Category :
Languages : en
Pages : 746
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Book Description
A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author: Jerry J. Weygandt
Publisher: John Wiley & Sons
ISBN: 1119404053
Category : Business & Economics
Languages : en
Pages : 674
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Book Description
Managerial Accounting teaches students the fundamental concepts of managerial accounting in a concise and easy to comprehend fashion. Stimulating review materials at the end of each section helps students develop their decision-making skills. Students are provided the tools and guidance to take more initiative in their learning, making them more engaged, more prepared, and more confident.
Author: Professor Güler Aras
Publisher: Gower Publishing, Ltd.
ISBN: 1472433432
Category : Business & Economics
Languages : en
Pages : 313
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Book Description
Around the world the focus is on the relationship between ethics and governance codes and how widely this should be interpreted. Sustainability has three main accepted dimensions: economic growth, social responsibility, and environmental protection. It is a truly multidimensional and multidisciplinary concept, and one which directly affects the risks and opportunities for markets and businesses. In three distinct parts, Sustainable Markets for Sustainable Business explores the relationship between markets and business and sustainable development, as well as issues such as climate change, pollution, land degradation and biodiversity loss. Firstly the authors, all experts from around the world, consider a variety of theoretical issues concerned with sustainability in the new environment. In Part Two the emphasis is on looking at these issues in the market and business practice under various guises. Although every chapter contains discussion and recommended solutions, the final part specifically focuses on future perspectives and the solution strategies for implementation of sustainability measures. Throughout the book the authors address the need for business and market sustainability reforms. The world's markets have the potential to improve the lives of billions in developing countries, reducing poverty and securing environmental quality for future generations. Often they fail to capture the full value of natural resources or promote the interests of poor people. Therefore, an effective public policy framework is required. Sustainable Markets for Sustainable Business and future titles in the Finance, Governance and Sustainability Series address this need.
