Rozprawy doktorskie: „Environmental management accounting”

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Niap, Damian Tien Foo, i e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company". RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.

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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity. Therefore, cogeneration provides greater efficiencies compared to traditional electricity generation methods because it utilizes heat that would otherwise be wasted. In addition, greenhouse gases emissions can be reduced substantially. The approach taken in this research is to assess whether an improvement in the energy efficiency of the cogeneration plant can lead to a reduction in greenhouse gases emissions. An improvement in energy efficiency means that either: less gas is consumed, thus leading to cost savings; or more electricity is generated for the same quantity of gas consumed, which leads to an increase in income and consequently profit. Therefore, an improvement in energy efficiency means an improvement in the financial performance. In addition, a reduction in the quantity of gas consumed or generating as much electricity as possible from a given quantity of gas can lead to a reduction in greenhouse gases emissions which means an improvement in the company's environmental performance. A case study method, which involves an Australian cogeneration company, is adopted because this would provide valuable in-depth practical insight into the operations and mechanisms of a company that is involved in combined heat and power generation. A review of the literature and the evidence collected indicated that a cogeneration plant's efficiency can be improved at least back to near the plant's designed efficiency. And, further improvements may be achieved by utilizing the latest technology although this involves capital investment. It is also established that an improvement in plant efficiency can reduce greenhouse gases emissions. This research then concludes that Environmental Management Accounting can help the case study company improve its financial and environmental performances. An Environmental Management Accounting system can provide the physical information that is not available in the existing management accounting system. Physical information such as the physical quantities of gas consumed, electricity and steam produced, and greenhouse gases emitted, can help the company in decision-making relating to improving plant efficiency as well as reducing greenhouse gases emissions.

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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice". Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations
This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

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Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa". Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

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Conventional management accounting practices do not provide adequate information for managing the environment in a world where environmental concerns, as well as environment-related costs, revenues, and benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the interaction between the economic, social and technological factors in the development process to achieve conditions for sustainable development. In this study, a survey and case study technique is used to document a South African perspective on EMA. The findings indicate that, while EMA is gaining increasing awareness, its application is still at its infancy. Some of the elements of EMA may be found in practice, but they are not called EMA. Based on the findings, ten steps for implementing EMA are suggested.

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Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management". Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.

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Includes bibliographical references (leaves 78-87).
Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a philosophy to provide competitive strategies. This research paper will describe the environmental component of business and describe the role of environmental accounting in strategic cost management. Furthermore, an assessment will be performed on a South African organisation. The assessment will demonstrate how a South African organisation has reacted and integrated environmental business aspects into their organisation.

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Holt, Andrew Derek. "The role of management accounting within the development of environmental management systems". Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1791/.

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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal information flows specifically targeted towards dealing with 'environmental'-induced uncertainty, and are also developing environmental management systems (EMS) to reduce their impact on the natural environment. Empirical research to date indicates that such 'environmental' information differs in its generation, uses and level of integration with traditional management information systems, such as management accounting. This thesis adds to this existing knowledge by contributing case study evidence of the role of management accounting within environmental management at three manufacturing sites in the UK. In order to explore the role of management accounting within corporate 'greening', the thesis describes the processes by which environmental ('green') issues permeate organizational boundaries and either become part of, or excluded from, organizational action and consciousness. Within this, the primary focus is to describe how 'green' issues may be rendered 'visible' and 'invisible' by existing management information and accounting systems. The thesis uses a 'middle-range' thinking research paradigm, and critically reviews a diverse range of theoretical and empirical literature in order to construct a number of 'skeletal' theoretical models that describe how organizational 'greening' change arises from specific interactions within social and organizational contexts. Management accounting systems are specifically located within these models, and further 'skeletal' theoretical generalisations are provided for describing the types and uses of environmental information within the firm. The aim of the 'skeletal' models of corporate greening and environmental information is to provide a general framework within which the study can be completed. Whilst a number of general hypothesises are developed from the models, the models require empirical data to give them meaning. To provide this, evidence is collected from three case studies of manufacturing operations in UK locations, together with supplemental empirical evidence from a range of sources. The findings from the empirical data is that management accountants and accounting are not involved in the generation of environmental information, envisage no compelling need to use environment-related accounting and are happy to allow environmental managers to control the EMS. However, management accountants do appear to be knowledgeable about the environmental impacts of the organization, and have an 'awareness' of how environmental costs and impacts can affect the efficiency of business operations.

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Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

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Chang, Huei-Chun, i huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential". RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

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Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation". Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.

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Gunarathne, Arachchige Don N. "Managing the Integration Challenge between Corporate Environmental Strategy and Environmental Management Accounting: Perspectives from Sri Lanka". Thesis, Griffith University, 2020. http://hdl.handle.net/10072/398091.

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This thesis examines how and to what extent the intensity of corporate environmental management strategy implementation (i.e., the “corporate environmental management maturity”) affects environmental management accounting at the firm level. Notwithstanding the apparent connection between corporate environmental management strategy and environmental management accounting, the existing literature discusses these two fields only minimally. More specifically, the extant literature on the intensity of corporate environmental strategy is relatively sparse on the contribution and role of accounting (i.e., environmental management accounting). In contrast, environmental management accounting literature covers only a static body of practices neglecting the intensity of corporate environmental strategy implementation. Consequently, the literature on these two fields has established themselves in their own rights with limited dialog. This thesis thus has three sub-objectives: a) to identify how institutional pressures influence environmental management maturity in organizations, b) to investigate how environmental management maturity affects environmental management accounting implementation in organizations, and c) to examine how companies implement specific environmental management accounting practices in different stages of corporate environmental management maturity. In order to establish the link between these two fields while addressing the three subobjectives, this thesis follows a “thesis by publication” format, which consists of six interconnected empirical research papers presented in academic journal article format (Papers A to F). In its design, the thesis follows an explanatory sequential mixed-method approach, in which the data was collected in two phases covering both quantitative and qualitative data from companies in Sri Lanka. Paper A addresses the first sub-objective by highlighting how the various institutional influences exert pressure on corporate environmental management maturity. These pressures lead to a top-down process of diffusion and the simultaneous counter-process of invention by which the lower-level organizational actors shape and change their environmental management practices. More precisely, it shows that coercive pressures primarily develop corporate environmental management strategies at the reactive stage. In contrast, mimetic pressures exert the most considerable influence at the preventive stage. Combined mimetic and normative forces influence the environmental strategy at the proactive stage. This study further shows that although the organizations may face different institutional influences, their internal responses can also be formed by the organization’s specific circumstances. It highlights the need to look beyond social system-based theories for a greater in-depth understanding of the corporate environmental activities, including environmental management accounting at the firm level. In respect of the second sub-objective, i.e., to investigate how environmental management maturity affects environmental management accounting implementation in organizations, three papers were designed based on the contingency theory (Papers B to D). All three papers found evidential support to indicate that environmental management accounting implementation is significantly different at each of the three environmental management maturity levels. More broadly, the thesis identified this difference of environmental management accounting implementation from three aspects: a) application of domain-based environmental management accounting tools (i.e., specific and integrative tools), b) use of environmental management accounting for functional purposes (i.e., for decision making and control and stewardship uses), and c) information characteristics of environmental management accounting (i.e., scope, timeliness, aggregation, and integration). Despite the negligible variations, the results generally indicate that environmental management accounting evolves to innovate and diversify in line with the intensity of the corporate environmental strategy for dealing with the more sophisticated environmental management activities in support of broader corporate environmental objectives. This thesis thus provides evidence that the organizational context, i.e., environmental management maturity, plays a significant role in how and to what extent corporate entities adopt and implement environmental management accounting practices. In order to achieve the third sub-objective, i.e., to examine how companies implement environmental management accounting practices in different stages of corporate environmental management maturity, two studies were designed (Papers E and F). Accordingly, they analyzed energy accounting (Paper E) as a specific tool and eco-control in sustainable agriculture management (Paper F) as an integrative tool. Similar to the other findings of the thesis, these papers, too, highlighted the impact of the environmental management maturity stage of an organization on the application of specific and integrated environmental management accounting tools. More precisely, Paper E provides evidence of a high level of use of energy efficiency strategies across all the levels of environmental management maturity despite the varying degree of use of energy accounting for sufficiency and consistency strategies. Paper F further submits that the adoption of integrative environmental management accounting tools such as eco-control requires organization-wide changes ranging from policy formulation and information management to decision support implementation and communication. In sum, these two papers highlight the importance of the management of environmental accounting information in corporate environmental sustainability in some areas that were traditionally regarded as technical such as energy management and sustainable agriculture management. Overall, the papers developed for this thesis, which followed both quantitative and qualitative approaches, provide evidential and theoretical support that the intensity at which the corporate environmental strategy is adopted has a crucial bearing on the implementation of environmental management accounting at the firm level in various aspects.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Dept Bus Strategy & Innovation
Griffith Business School
Full Text

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Nordby, Petter. "Environmental Accounting System for the Youth Olympic Games : A Thesis on Environmental Management for the Youth Olympic Games". Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for industriell økonomi og teknologiledelse, 2013. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-24835.

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The thesis is written in collaboration with Lillehammer Youth Olympic Games Organising committee (LYOGOC) and their desire to create an environmental strategy for the upcoming Youth Olympic Games (YOG) at Lillehammer in 2016. The thesis focuses on the environmental aspects connected to a youth Olympic game and how to control and handle these in a responsible manner. It was therefore chosen to develop a design for an environmental management system, which is coordinated and combined with an environmental accounting system.The Olympics are regarded as one of the world?s most prestigious sporting events, with history linked back to the ancient Greek society. The modern Olympic debut, with summer disciplines, where held in Athens, Greece, in 1896. The winter games were established twenty-eight years later in 1924, with Chamonix as the first host. The exaggerating development of the Olympic games might have given thoughts of wanting to bring back the true spirit, Olympism and Olympic values. IOC made an effort to get in touch with the old values, which resulted in the concept and establishment of YOG. The vision of YOG builds upon the thought of inspiring young people around the world to participate in sport, and adopt and live by the Olympic values. The event was created to educate, engage and influence young athletes in order to inspire them to play an active role in their communities.The YOG concept is built upon the thought of using former facilities, to set the focus on the third pillar of the Olympic games, the environment. The concept reduces the total environmental impacts of the events and a possibility to educate, develop and form the next generation. This means that the most significant environmental aspects occur during the staging of the event. The thesis intends to visualise a systemic picture of the environmental aspects of the YOG, pointing the attention on procurement, accommodation, venues, transportation, waste management and recycling.The analysis of environmental aspects was performed after creating a systemic picture of the event and interviews with key informants at each site. The analysis gives thereafter a basic in the development of the environmental management system and the environmental accounting system.The environmental management system will be based on the ideas of ISO 14001, ISO 20121 and EMAS. The system uses the high level structure of ISO 14001, with the procedures and measurements reflecting the systemic picture of YOG with the five main focus areas. Each sub element has its own procedures and measurements to control the environmental outcome of the games.The venues and accommodations will be rented in the event period, so it will be harder to affect the total environmental impact, because the willingness to improve environmental performance lies in the hands of the owners, and optional venues are not available. The thesis therefore stresses the importance of extra focus and environmental awareness on procurement, transportation, recycling and communication to increase environmental performance.

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Litt, Barri A. "An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives". FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/421.

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Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on accounting and auditing. The purpose of my dissertation is to address these implications by examining the association between firm environmental initiatives and audit fees, capital expenditures, and earnings quality using multivariate regression analysis. I find that firms engaged in more strategic environmental initiatives tend to have significantly higher audit fees and capital expenditures, and significantly lower levels of earnings manipulation measured using discretionary accruals. These results support the notion that auditors do recognize the importance of environmental initiatives when conducting the year-end financial statement audit, an idea that positively reflects upon the auditor’s monitoring role. The results also demonstrate the increased amount of capital resources required to participate in strategic environmental initiatives, an anecdotal notion that had yet to be empirically supported. This empirical support provides valuable insights on how environmental initiatives materially impact corporate financial statements. Finally, my results extend the extant literature by demonstrating that the superior financial performance reported by environmentally active firms is less likely driven by earnings manipulation by management, and by implication, more likely a result of real economic gains. Taken together, my dissertation establishes a strong and timely foundation for current and future research to explore corporate environmental initiatives in the United States and globally, a topic increasingly gaining momentum in today’s more eco-conscious world.

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Liu, Zhen. "Contributing to intrinsic sustainable development : a study of environmental management accounting implementation in Chinese companies". Thesis, University of Sheffield, 2017. http://etheses.whiterose.ac.uk/16080/.

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China faces to a development dilemma and improving her sustainability is a relevant and significant issue in dealing with these problems. Environmental Management Accounting (EMA) is a practical tool that has a major opportunity to contribute to the sustainability of Chinese businesses. This is a study of the state of the art of EMA in two Chinese tourism companies and of the associated behavioural changes within the two companies. The study provides examples of the use of EMA in practice and identifies barriers and facilitators of EMA adoption in Chinese businesses. Overall the study provides insight into Chinese business sustainability that is essential for better sustainable performance in China herself. The qualitative data comprising documents, observations, interviews and questionnaires from the site visits are used to examine the environmental performance related to EMA adoption and is also used to provide detailed information about the people running EMA. Hence another focus in this study is an exploration and interpretation of the behavioural changes exhibited by the people running EMA in the Chinese context. Institution and Structuration theories are employed to help analysis and understand the data generated in the case studies. However, because of the impact of the traditional Chinese collective, “Guanxi” culture of a “Social-Authority Relations” that may have a significant affect individual choice and behaviour, additional philosophical and psychological are used to help interpret and reveal a holistic process of behavioural changes towards to sustainability in accordance with the understanding of Intrinsic Sustainable Development.

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Mein, Vivienne. "Cultural and environmental influences on the financial accounting system : a case study of the Czech Republic". Thesis, University of Aberdeen, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336594.

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Accounting change occurred in the Czech Republic as a result of the political revolution in 1989 which heralded the resurrection of democracy and the re-establishment of a market economy. The Czech Republic is gradually rebuilding the framework within which companies are able to compete efficiently. These events present an ideal opportunity to examine the process of development of an accounting system using theories of international accounting. The aim of this study is threefold: (1) to assess whether international accounting literature is able to predict the accounting system of the Czech Republic using theories of environmental influence, (2) to operationalise Gray's (1988) theory of cultural influence in the development of the Czech Republic's accounting system, and (3) to critically review the present accounting system in the Czech Republic in order to establish if the accounting system has developed independently of the environment in which it exists. The research design combines qualitative (interviews) and quantitative (questionnaire survey) methodologies within a case study of the current financial accounting system in the Czech Republic. The findings indicate that theories of cultural and environmental influence are capable of predicting the broad structures of the Czech Republic's financial accounting system based on an historical knowledge of the country's political economy. Further, the surveyed position of the Czech Republic on Hofstede's (1980) four dimensional model of cultural values and the transposition of these into accounting values (Gray, 1988) have supported the theory of cultural influence.

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Cho, Charles. "ORGANIZATIONAL LEGITIMACY AND THE STRATEGIC USE OF ACCOUNTING INFORMATION: THREE STUDIES RELATED TO SOCIAL AND ENVIRONMENTAL DIS". Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/4127.

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This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based on industry environmental sensitivity and America's Toxic 100 membership (the top 100 polluters in the US). The third study investigates whether and how Total, one of the world's largest integrated oil and gas companies headquartered in France, utilized legitimation strategies such as social and environmental disclosures, to respond to two significant environmental incidents. Taken together, these three studies build upon prior theoretical and empirical work to substantiate and advance social and environmental accounting research using various methodological lenses and perspectives.
Ph.D.
School of Accounting
Business Administration
Business Administration: Ph.D.

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Rowe, Anna Lee. "Greening corporate dragon's environmental management and reporting in Shanghai". Phd thesis, Australia : Macquarie University, 2006. http://hdl.handle.net/1959.14/26145.

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Thesis (PhD)--Macquarie University, Macquarie Graduate School of Management, 2006.
Bibliography: p. 240-276.
Introduction -- "Greening" phenomena of corporate environmental management and reporting -- China's environmental management and reporting -- Research theoretical methodology -- "Evolutionary epic" of China's environmental management institutions -- Findings and conceptualisation of CEM and CER -- Further discussion and implications -- Conclusion.
What was once the preserve of a 'green' social organisational fringe, Corporate Environmental Management (CEM) and Corporate Environmental Reporting (CER), have increasingly become a core business strategy. Research studies in this arena have been centred on industrialised nations (e.g., Guthrie and Parker, 1990), and until recently, comparatively sparse focus on developing nations (Belal, 2000), particularly in empirical studies on CER in the People's Republic of China (PRC). -- As the most populous nation on earth with one fifth of humanity (1.3 billions), China's astounding economic growth and resource consumption (Economist, 2005), provide 'telescoping' lessons in understanding the embracing of CEM and CER in rapidly developing countries. Motivated by China's unique institutional structure and embryonic stage of environmentalism (Luo and Yuwen, 2001; Chan and Welford, 2005), this field study explored the 'greening' phenomena of CEM and CER as perceived by senior managers in Shanghai. -- Utilising a modified grounded research approach (Strauss and Corbin, 1990; 1994; Whiteley, 2004), the constructivist ontology was chosen to penetrate the social context of the companies interviewed. Grounded in the data and applying interpretive epistemology, this qualitative research elucidated our awareness about the normative assumptions underpinning CEM and CER in Shanghai. The emergent model illuminated our understanding of how Chinese institutions and senior individuals within enterprises responded to the greening challenges, and how senior managers matched their personal beliefs with perceived CEM and CER. -- The results in this study indicated that CEM and CER were influenced and/or constrained by formal institutional rules (e.g., environmental policies and laws) and informal cultural institutional norms (e.g., Guanxi, trust and secrecy). The findings resonate well with institutional theoretical constraints (Powell and DiMaggio, 1991; Fogarty, 1992a) and cognitive dissonance theory (Festinger, 1962). This is attributable to the dilemma of balancing the 'yin and yang' of long term environmental sustainability and short term economic growth.
Mode of access: World Wide Web.
viii, 289 p. ill

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Filho, Miguel Lopes de Oliveira. "A auditoria ambiental como ferramenta de apoio para o desempenho empresarial e a preservação do meio ambiente: uma abordagem contábil e gerencial em indústrias químicas". Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-12122005-144634/.

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Esta pesquisa faz uma abordagem da importância da Auditoria Ambiental através de um estudo bibliográfico e empírico realizado, entre os anos de 2001 e 2002, junto às empresas pertencentes ao segmento químico brasileiro filiadas à Associação Brasileira de Indústria Química ABIQUIM. A abordagem exploratória desta pesquisa objetivou investigar a utilização da auditoria ambiental, enquanto ferramenta de auxílio na gestão empresarial, bem como as razões para adoção dessa ferramenta e os possíveis benefícios gerados, principalmente no que diz respeito a integridade patrimonial dessas empresas em seus aspectos econômico-financeiros e operacionais. O estudo, baseado em tratamento estatístico sobre os dados coletados na pesquisa empírica, mostra que as indústrias químicas associadas à ABIQUIM que têm investido na produção ecologicamente correta vêm obtendo bons resultados, tanto financeiros como estratégicos e competitivos. Apesar de a maioria das empresas respondentes ao instrumento de pesquisa serem de grande porte, fica claro que esses resultados podem ser alcançados pelas demais empresas do setor em estudo, independentemente do porte.
This research explores the relevance of the environmental auditing by performing a series of bibliographic and empirical studies from 2001 to 2002 among several Brazilian chemical companies, especially those that belong to the Brazilian Association of Chemical Industries (ABIQUIM). This research aims to investigating the use of Environmental Audit by Chemical Industries associated to ABIQUIM as a tool for Environmental Management. Besides, it attempts to investigate the reasons by which that instrument has been used, as well the benefits that come from it. Based on statistics analysis, this study indicates that chemical companies that belong to ABIQUIM which have made some investments in manufacture based on good environmental policy have achieved good results in total. Finally, in spie of the majority of the companies researched in this study being big sized concerns, the research results suggest that other companies of the chemical sector also can get broad benefits from the same procedures.

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Prinsloo, Thomas Frederik. "Does it pay to be green? : an empirical study of the South African mining industry / T.F. Prinsloo". Thesis, North-West University, 2010. http://hdl.handle.net/10394/4615.

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In recent years, the growing importance of environmental and social issues has put pressure on companies to implement environmental and social systems. With the pressure on companies to improve environmental performance, environmental management accounting can provide a valuable tool that enables companies to respond to environmental challenges. The purpose of this study is to determine the relationship between environmental performance and economic performance in the South African mining industry and also to identify and evaluate the opportunities to improve both a company's environmental performance and economic performance. In this study, scatter plot diagrams were used to determine the relationship between environmental performance and economic performance in the South African mining industry. Ten South African mining companies were selected for the study and their financial information as well as environmental information for the period 2005 to 2009 was used. After the analysis of the scatter plot diagrams was done, it was found that it pays to be green for coal–mining companies, but not for gold– and platinum–mining companies. This study also identified that environmental management accounting is essential to identify and effectively manage environmental costs to improve environmental performance and that it is a very important tool to help companies to implement environmentally friendly programmes for ensuring a company's long–term strategic position. Despite all the risks and challenges facing the mining industry, opportunities to improve a company's environmental performance and economic performance, include emissions trading, development of new technologies, investing in projects in renewable energy and an increase in demand of mining products due to the effects of climate change. ii The value of the study is that it is the first study to investigate the relationship between environmental performance and economic performance in the South African mining industry. This study is also unique as it takes into account how investors see the company in terms of environmental performance. This study uses economic performance measures from an internal and external point of view and not merely from an internal point of view like the previous studies. Companies in the mining industry as well as investors can use the findings presented in this study to realise the importance of preserving the environment as well as the importance of triple bottom line accounting.
Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2011.

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Wukich, Jacqueline Jarosz. "The Conflict Between Chief Executive Officer Power And Different Measures Of Environmental And Social Disclosure". Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1613539052030591.

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Oliveira, José Rogério de. "A contabilidade ambiental como fator econômico : um estudo de caso em uma empresa de manejo florestal no estado de Roraima". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/36101.

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A onda de transformações positivas da economia brasileira foi fundamental para melhorar a conscientização da sociedade que está cada vez mais obrigando as indústrias a adotarem uma atitude responsável perante o meio ambiente. Partindo-se desta premissa, este estudo tem como objetivo identificar e descrever a contribuição da contabilidade ambiental, e seu ativo impulsionador que ganhou o tópico ambiental e tornou-se um desafio para o mundo. No entanto, para conseguir isso na prática tem sido uma prova muito desafiadora. No Brasil, assim como outros países do mundo, despertou-se para esta temática no final da década de 1990, embora ainda hoje a maioria das empresas brasileiras esteja agora a dar os primeiros passos na divulgação da informação ambiental. Desta forma, este trabalho pretende ser um contributo para as empresas que têm por objetivo introduzir a matéria ambiental nos seus sistemas de gestão e contabilidade. Na base deste estudo esteve uma empresa que se dedica a exploração de madeira, com sede município do Cantá no estado de Roraima. Esse estudo de caso baseou-se na análise de documentação disponível da empresa relativa a dados ambientais e dados financeiros, recolhidos de elementos do setor, visitas à indústria e reuniões com o responsável. Pretende-se com este estudo, mostrar a importância da produção de uma informação financeira completa, onde constem os valores ambientais e de onde se possa fazer uma análise global da empresa como um todo, identificando o seu desempenho em termos de custos e proveitos ambientais e apresentar que o ativo dela deve ser um impulsionador para o seu sucesso e crescimento. A presente pesquisa demonstrou que os relatórios contábeis da empresa Madeireira Vale Verde Ltda. não possui destaque para os recursos financeiros destinados à mitigação dos passivos ambientais, de forma que, a empresa não utiliza técnicas ou métodos que mensurem seu passivo ambiental.
The wave of positive transformation of the Brazilian economy was essential to improve the awareness of society that is increasingly forcing the industry to adopt a responsible attitude towards the environment. Starting from this premise, this paper aims to identify and describe the contribution of environmental accounting, and its active driver who won the environmental topic and has become a challenge to the world. However, to achieve this in practice has been a very challenging race. In Brazil and other countries of the world woke up to this theme in the late 90s, although today most companies are now taking the first steps in the dissemination of environmental information. This study is a contribution to the companies that aim to introduce in their environmental management systems and accounting. On the basis of this study was a company that is dedicated to the manufacture of wooden doors and windows located in the town of Sing in the state of Roraima. The choice of this case study evidence was based on analysis of available documentation on the company's environmental data and financial data collected from elements of the sector, industry visits and meetings with the head. This company was not certified by any environmental management system in the past and had never produced and published financial information of an environmental nature. The aim of this study was to show the importance of producing complete financial information, which should include the environmental values and where you can do a comprehensive analysis of the company as a whole, identifying their performance in terms of environmental costs and income and submit the asset it should be a driver for their success and growth. This study showed that the company's accounting reports Green Valley Logging Ltd. has no emphasis on the financial resources for mitigation of environmental liabilities, so the company does not use techniques or methods that measure their environmental liabilities.

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Miralha, Lorrayne. "ACCOUNTING FOR SPATIAL AUTOCORRELATION IN MODELING THE DISTRIBUTION OF WATER QUALITY VARIABLES". UKnowledge, 2018. https://uknowledge.uky.edu/geography_etds/55.

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Several studies in hydrology have reported differences in outcomes between models in which spatial autocorrelation (SAC) is accounted for and those in which SAC is not. However, the capacity to predict the magnitude of such differences is still ambiguous. In this thesis, I hypothesized that SAC, inherently possessed by a response variable, influences spatial modeling outcomes. I selected ten watersheds in the USA and analyzed them to determine whether water quality variables with higher Moran’s I values undergo greater increases in the coefficient of determination (R²) and greater decreases in residual SAC (rSAC) after spatial modeling. I compared non-spatial ordinary least squares to two spatial regression approaches, namely, spatial lag and error models. The predictors were the principal components of topographic, land cover, and soil group variables. The results revealed that water quality variables with higher inherent SAC showed more substantial increases in R² and decreases in rSAC after performing spatial regressions. In this study, I found a generally linear relationship between the spatial model outcomes (R² and rSAC) and the degree of SAC in each water quality variable. I suggest that the inherent level of SAC in response variables can predict improvements in models before spatial regression is performed. The benefits of this study go beyond modeling selection and performance, it has the potential to uncover hydrologic connectivity patterns that can serve as insights to water quality managers and policy makers.

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Lopes, José Luís. "Um estudo da controladoria aplicada ao desenvolvimento sustentável". Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/1753.

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This study aims to demonstrate the importance of the controlling applied to the sustainable development in enterprises, characterizing it as a different area, whose task is to ensure the informational support to the process of decision making, concerned with environmental management, an indispensable instrument for sustainability in business. To the development of this work, the methodology used was the research of specific reference books and complementary bibliography, case study, researches in sites on the Internet, and also in books. The theoretical framework provides some relevant concepts from the history of accounting, environment, environmental accounting, controlling and its evolution, all of them related to the sustainable development, besides the environmental management. A questionnaire was developed with the objective to verify if the company adopts accounting procedures for disclosure of information of social and environmental nature in the Financial Statements. The work also presents a case study developed through exploratory researches, with the 20 + (top twenty) industries of Bragança Paulista SP city, and the Company Imbramil Ind. e Com., presented as a pilot one in this project, located in the Upstream region, plus +81 industries in the Upstream and Downstream Region of Cantareira System. According to the results presented in the Graphics and in the Z test , applied in the data described in the Tables, it can be concluded that the proportions between the two groups of the researched enterprises don t present statistics differences. The exploratory research demonstrated that the enterprises are environmentally correct when located near to the Upstream, as well as in the Downstream regions. It can be concluded that the correlation of the r de Pearson between the two groups of enterprises (24 located Upstream and 77 Downstream) present correlation coefficients considered statistically relevant and equivalent. Based on field research and in the observation of the enterprises as a whole, we could relealise that the application of environmental procedures vary from company to company, for environmental management in enterprises, however, depends on the decisions of the responsible by the company. The concepts and knowledge absorbed during this research, ad well as in the case study, show that the controlling is basically responsible for the accounting information system management of the company and its function is to ensure the company's results
Este estudo tem como objetivo demonstrar a importância da Controladoria aplicada ao desenvolvimento sustentável nas empresas, caracterizando-a como área diferenciada, que tem como tarefa garantir o suporte informacional para o processo de tomada de decisões, preocupando-se com a Gestão Ambiental, instrumento imprescindível para a sustentabilidade nos negócios. Para o desenvolvimento deste trabalho, foi utilizada a metodologia de consultas bibliográficas específicas e complementares, estudo de caso, consultas a sites na Internet, e também em livros. A fundamentação teórica fornece alguns conceitos relevantes desde a história da contabilidade, da contabilidade ambiental, da Controladoria e sua evolução, do meio ambiente, relacionados ao desenvolvimento sustentável e à Gestão Ambiental. Foi elaborado um questionário cujo objetivo é constatar se a empresa adota procedimentos contábeis para a evidenciação de informações de natureza social e ambiental nas Demonstrações Contábeis. O trabalho também apresenta um estudo de caso elaborado através de pesquisas exploratórias, junto às 20+ (vinte maiores) Empresas de Bragança Paulista SP, incluída a Empresa Imbramil Ind. e Com. Ltda., nomeada como empresa piloto neste projeto, localizadas na região de Jusante, mais as +81 Empresas da região de Montante e Jusante, inseridas dentro do Sistema produtor de águas Cantareira. Com base nos resultados demonstrados nos gráficos, e no teste Z aplicado nos dados descritos nas Tabelas, conclui-se que a proporção entre os 2 grupos de empresas pesquisadas não apresenta diferenças estatísticas. A pesquisa exploratória verificou que as empresas são ambientalmente corretas quando próximas da fonte (Montante), assim como na região de Jusante. Concluiu-se que, a correlação de r de Pearson entre os 2 grupos de empresas, 24 à Montante e 77 à Jusante, apresenta coeficientes de correlação considerados como estatisticamente relevantes e equivalentes. Com base na pesquisa de campo e na observação das empresas como um todo, torna-se possível demonstrar que a aplicação dos procedimentos ambientais varia de empresa para empresa, pois a gestão ambiental nas empresas depende, por sua vez, das decisões dos responsáveis pela empresa. Os conceitos e conhecimentos absorvidos ao longo dessa pesquisa, como também do estudo de caso, apontam que a Controladoria basicamente é responsável pelo sistema de informação contábil gerencial da empresa e que sua função é assegurar o resultado econômico da companhia

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Barbosa, Neuzaí Marreiros. "Análise da sustentabilidade ambiental na Justiça Federal do Amazonas: estudo de caso usando um Sistema Contábil Gerencial ambiental". Universidade Federal do Amazonas, 2014. http://tede.ufam.edu.br/handle/tede/4690.

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The attendance of the needs of public administration requires an intensive use of natural resources. Thus, the State has the duty to hire goods and services that promote the environmental protection in order to ensure sustainable development, besides encouraging the rational use of natural resources and influence in the forms of production, through the adoption of criteria required in their hires. In this context, the present study sought to answer the following question: What stage of environmental sustainability in the Federal Justice of Amazonas from the perspective of an environmental management accounting system? Thus, the goal of the studied consisted of analyzing the environmental sustainability in the Federal Justice of Amazonas, through the application of Environmental Management Accounting System - SICOGEA. The methodology classifies itself as a single case study, descriptive, qualitative and quantitative approach. Its theoretical foundation of the research discussed topics such as: Role of the State in relation to the environment; Environmental Agenda in Public Administration - A3P; Environmental Accounting; Brazilian Standards and Technical Accounting - NBC T 15; Environmental Accounting in the Public Sector; Environmental Comptroller; Environmental Management, with emphasis on environmental management systems, including GAIA and the three versions of SICOGEA. And, to analyze environmental sustainability in the organ, we applied the "Research and Measurement " action, belonging to the first phase of the third stage, the SICOGEA - Generation 2. After analyzing the data, it was identified a level General Sustainability of 47,95% which is considered "regular". For this, it was proposed an Environmental Management Plan - 5W2H, which were inserted improvement proposals for the activities that have an performance "Poor" or "Regular", concerning to the subgroups: Hiring, Programs rational use, maintenance, servers and collaborators, Social Environmental Responsibility and Environmental Accounting and Auditing. SICOGEA adaptations were made, directing the application of this method to public agencies . Based on the results, it was concluded that the agency needs to improve the environmental management process, prioritizing the criterias considered deficit in order to achieve an environmentally appropriate standard of sustainability.
O atendimento das necessidades da Administração Pública pressupõe uma intensa utilização dos recursos naturais. Assim, o Estado tem o dever de contratar bens e serviços que promovam a proteção ambiental, a fim de assegurar o desenvolvimento sustentável, além de estimular o uso racional dos recursos naturais e influenciar nas formas de produção, através da adoção de critérios exigidos em suas contratações. Nesse contexto, o presente trabalho buscou responder a seguinte questão: Qual o estágio da sustentabilidade ambiental na Justiça Federal do Amazonas sob a perspectiva de um sistema contábil gerencial ambiental? Sendo assim, o objetivo do estudo consistiu em analisar a sustentabilidade ambiental na Justiça Federal do Amazonas, por meio da aplicação do Sistema Contábil Gerencial Ambiental – SICOGEA. A metodologia enquadra-se como um estudo de caso único, de natureza descritiva, com abordagem qualitativa e quantitativa. Sua fundamentação teórica da pesquisa discutiu temas como: Função do Estado em relação ao meio ambiente; Agenda Ambiental na Administração Pública – A3P; Contabilidade Ambiental; Normas Brasileiras de Contabilidade e Técnica - NBC T 15; Contabilidade Ambiental no Setor Público; Controladoria Ambiental; Gestão Ambiental, com ênfase nos Sistemas de Gestão Ambiental, incluindo o GAIA e as três versões do SICOGEA. E, para analisar a sustentabilidade ambiental no órgão, aplicou-se a ação “Investigação e Mensuração”, pertencente à primeira fase da terceira etapa, do SICOGEA – Geração 2. Após análise dos dados, identificou-se um Grau de Sustentabilidade Geral de 47,95%, considerado “Regular”. Para tanto, propôs-se um Plano de Gestão Ambiental – 5W2H, no qual foram inseridas propostas de melhorias para as atividades que obtiveram um desempenho “Fraco” ou “Regular”, relativas aos subgrupos: Contratação, Programas de uso racional, Manutenção, Servidores e Colaboradores, Responsabilidade Socioambiental e Contabilidade e Auditoria Ambiental. Foram feitas adaptações ao SICOGEA, direcionando a aplicação desse método para órgãos públicos. Com base nos resultados alcançados, concluiu-se que o órgão necessita aprimorar o processo de gestão ambiental, priorizando os critérios considerados deficitários, a fim de atingir um grau de sustentabilidade ambientalmente adequado.

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Cintra, Yara Consuelo. "A integração da sustentabilidade às práticas de controle gerencial das empresas no Brasil". Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-07062011-150241/.

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O estudo objetiva mapear e analisar a integração da sustentabilidade às práticas de controle gerencial (CG) das empresas no Brasil. A sustentabilidade foi considerada sob as dimensões econômica, ambiental e social da abordagem triple bottom line - TBL (ELKINGTON, 1997). A abordagem de controle gerencial, por sua vez, usou o modelo de alavancas de controle (SIMONS, 1995), acrescido de controles especializados, apropriados ao controle da sustentabilidade nas dimensões do TBL. A amostra deste estudo foi formada por 59 empresas que divulgaram os chamados relatórios de sustentabilidade no Brasil, ao menos uma vez entre os anos 2007 e 2009. Estas companhias foram submetidas a um levantamento do tipo survey, de forma a obter dados sobre a possível integração da sustentabilidade às suas práticas de controle gerencial, ou seja, testar a presença de tópicos sociais e ambientais e foco mais amplo em stakeholders em seus instrumentos de CG. Os dados foram submetidos a técnicas de estatística univariada descritiva e multivariada de modelagem de equações estruturais. Uma escala para classificar o estágio de divulgação dos relatórios de sustentabilidade foi proposta e os relatórios das empresas classificados de acordo com a mesma. As hipóteses foram construídas sob as suposições de que a divulgação dos relatórios de sustentabilidade se dá como resposta estratégica às demandas da sociedade, de forma a assegurar legitimidade (OLIVER, 1991; SUCHMAN, 1995) e visa demonstrar a conformidade da empresa com o tema da sustentabilidade (MEYER; ROWAN, 1977; DIMAGGIO; POWELL, 1983), que as empresas lidam com a sustentabilidade de maneira ceremonial, estando suas práticas de controle gerencial desvinculadas ou frouxamente vinculadas à sustentabilidade (MEYER; ROWAN, 1977). Além disso, a legitimidade adquirida pela divulgação do relatório de sustentabilidade permitiria às empresas levar adiante suas práticas de negócios com foco convencional, sem encarar o desafio da sustentabilidade de maneira mais engajada. Como conclusão geral, comprovou-se que a divulgação do relatório de sustentabilidade impacta as práticas de controle gerencial, principalmente no que se refere à presença da sustentabilidade nos artefatos, mas não necessariamente à intensidade do uso dos mesmos. Esse achado é relevante dado o estágio inicial do tema sustentabilidade nas empresas, que requer o desenvolvimento de novos artefatos que possam capturar mais adequadamente as componentes da sustentabilidade e, mais importante do que isso, sua integração aos modelos de gestão.
The study aims to map and analyse the integration of sustainability into the management control (MC) practices of companies in Brazil. Sustainability was represented by the economic, envinronmental and social dimensions of the triple bottom line approach (ELKINGTON, 1997), and management control was addressed by the \'levers of control\' management control model (SIMONS,1995), as well as specialized controls for sustainability. The sample is formed by 59 companies that issued the so-called sustainability reports at least once over the years 2007-2009. A survey was carried out to collect data on the possible embededness of the sustainability subject into the companies management control practices, that is, to test the presence of social and environmental topics as well as a broad focus on stakeholders in their MC artefacts. The data was analysed using univariated descriptive and multivariate structural equation modeling statistical techniques. A scale to measure the sustainability reports disclosure stage was proposed and the sustainability reports of the sample were classified accordingly. The hypotheses lie in assumptions that: the sustainability reports disclosure represents companies\' strategic responses to society\'s demands in order to ensure legitimacy (OLIVER, 1991; SUCHMAN, 1995) and aims to show conformity with sustainability (MEYER; ROWAN, 1977; DIMAGGIO; POWELL, 1983); companies deal with sustainability in a ceremonial way and their management control practices are decoupled or loosely coupled to sustainability (MEYER; ROWAN, 1977). Moreover, the legitimacy acquired by disclosing sustainability reports would permit companies to progress their \'business as usual\' practices without facing the sustainability challenge in a more engaged way. The findings show that the disclosure of sustainability reports impact the management control practices, specially regarding the presence of sustainability on the artefacts, but not necessarily the extent of their use. This is relevant due to the initial stage of sustainability in companies which requires both the development of new artefacts that can capture sustainability components more adequately and, more importantly, the embeddedness of sustainability into management models.

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Provenzano, Márcio Atti. "Gestão de custos ambientais em hospitais privados brasileiros". Universidade do Vale do Rio dos Sinos, 2018. http://www.repositorio.jesuita.org.br/handle/UNISINOS/7326.

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O objetivo do estudo é analisar os procedimentos utilizados na gestão de custos ambientais por hospitais privados brasileiros. Para tanto, aplicou-se uma survey composta por assertivas com escalas do tipo Likert de cinco pontos, cujo instrumento foi encaminhado aos contadores e gerentes da área ambiental de cada entidade. Os dados foram coletados de 04 de outubro de 2017 a 27 de outubro de 2017. A amostra final é composta por 101 entidades hospitalares privadas sediadas em todas as regiões do Brasil. Os dados da pesquisa foram analisados por meio de estatística descritiva e as hipóteses oriundas da literatura foram testadas pelo modelo de Mann-Whitney, pelo coeficiente de Spearman e pelo modelo de regressão linear múltipla. Os resultados apontam que, em geral, nos hospitais há pouca contabilização e utilização de práticas de gestão de custos ambientais. Os contadores evidenciam ainda ter pouco conhecimento em contabilidade ambiental. Além disso, nos hospitais pesquisados a gestão dos custos ambientais não é tratada de forma estratégica, limitando-se apenas em cumprir o que a legislação obriga. Não foi possível identificar relacionamento entre o controle de custos ambientais com o desempenho econômico dos hospitais, bem como não foi identificada relação entre os desempenhos econômico e ambiental. Verificou-se estatisticamente que os hospitais de maior porte são aqueles que apresentam maior volume de investimentos nas questões ambientais e maior controle dos custos ambientais. Os achados da pesquisa indicam tratar-se de um tema ainda pouco explorado pela literatura e incipiente na realidade dos hospitais privados brasileiros, o que reforça a ideia de que novos estudos com esse enfoque se fazem necessários.
The goal of the study is to analyse the procedures used in the management of environmental costs by private Brazilian hospitals. To do so, a survey was made up of assertions with five-point Likert scales, whose questionnaire was sent to the accountants and the managers of the environmental area of each entity. The data were collected from October 4th, 2017 to October 27th, 2017. The final sample was composed of 101 private hospital entities based in all regions of Brazil. The data of the research were analyzed by means of descriptive statistics, as well as hypotheses from the literature tested by the Mann-Whitney model, by the Spearman coefficient and multiple linear regression model. The results indicate that, in general, in hospitals there is a little use of accounting and of environmental cost management practices. Accountants also show little knowledge in environmental accounting. In addition, in the hospitals surveyed the management of environmental costs is not treated in a strategic way, only comply with what the legislation requires. It was not possible to identify relationship between the environmental cost control and the economic performance of hospitals, as well as the relationship between economic and environmental performance was not identified. It has been statistically verified that the larger hospitals are those that present larger investments in environmental issues and greater control of environmental costs. The research findings point to a theme that has not yet been explored by the literature and that is incipient in the reality of Brazilian private hospitals, which reinforces the idea that new studies with this approach are necessary.

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Collatto, Dalila Cisco. "Método para Mensuração e Evidenciação do Environmental Debt em Sistemas Produtivos". Universidade do Vale do Rio dos Sinos, 2017. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6809.

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IFSUL - Instituto Federal de Educação, Ciência e Tecnologia Sul-rio-grandense
A demanda por maior transparência e responsabilidade no tocante às questões ambientais provém do crescimento da consciência social acerca dos danos causados pela poluição e do debate sobre o desenvolvimento sustentável. O uso responsável dos recursos naturais é uma importante questão social e política, e como tal, representa fator essencial na tomada de decisões de negócios. Nesse panorama, as práticas contábeis precisam incluir a valoração e a análise de custos externos e de dívidas ambientais como parte da informação disponibilizada aos tomadores de decisão. Nessa direção, o objetivo desta pesquisa se concentra na proposição de um método para mensurar e evidenciar o Environmental Debt (ED) de um sistema produtivo. Para tanto, emprega-se a Design Science Research para conduzir a pesquisa, cujo resultado principal viabiliza a proposição do Método de Mensuração e Evidenciação do Environmental Debt (MEED). O método é desenvolvido a partir da combinação de recursos identificados na literatura, de proposições de grupos de pesquisa, de métodos do mercado de consultoria e de organismos internacionais envolvidos com o reconhecimento do preço dos recursos naturais. O resultado da aplicação do MEED revela a valoração e a evidenciação dos custos externos e das obrigações ambientais a partir da internalização das externalidades ambientais, conectada ao objetivo primordial da contabilidade, a saber, a avaliação do patrimônio. O método é testado no setor de avicultura, especificamente, na produção de frangos griller, e avaliado por especialistas de áreas multidisciplinares. Verifica-se que externalidades ambientais estão presentes no sistema avaliado, afetando negativamente o patrimônio. Por fim, apresenta-se o Relato Integrado como uma ferramenta de comunicação que visa a gerar informações para subsidiar a gestão dos negócios, incentivando os sistemas produtivos a buscarem soluções que impactem menos o meio ambiente e que proporcionem maior qualidade de vida à sociedade.
The demand for greater transparency and accountability for environmental issues stems from growing social awareness of pollution damage and the debate on sustainable development. Responsible use of natural resources is an important social and political issue, and as such it is an essential factor in business decision making. In this scenario, accounting practices need to include valuation and analysis of external costs and Environmental Debts as part of the information made available to decision makers. Therefore, this study is focused on proposing a method to measure and evidence the Environmental Debt (ED) of a productive system. For this purpose, Design Science Research is used to conduct the research, whose main result makes possible to propose the Environmental Debt Measurement and Evidence Method (MEED). The method is developed from a combination of resources identified in the literature, from propositions from research groups, from consulting market methods and from international organizations involved in the recognition of the price of natural resources. The result of applying MEED reveals the valuation and disclosure of external costs and environmental obligations from the internalization of environmental externalities, linked to the primary objective of accounting, namely, valuation of equity. The method is tested in the poultry sector, specifically in the production of griller chickens, and evaluated by experts from multidisciplinary areas. Environmental externalities are present in the evaluated system, negatively affecting the equity. Finally, the Integrated Report is presented as communication tool aiming at generating information to subsidize business management, encouraging production systems to seek solutions that impact less the environment and providing better quality of life for society.

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O'Shea, Thomas A. "Using an Inventory of Unstable Slopes to Prioritize Probabilistic Rockfall Modeling and Acid Base Accounting in Great Smoky Mountains National Park". Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/etd/3952.

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An inventory of unstable slopes along transportation corridors and performance modeling are important components of geotechnical asset management in Great Smoky Mountains National Park (GRSM). Hazards and risk were assessed for 285 unstable slopes along 151 miles of roadway. A multi-criteria model was created to select fourteen sites for two-dimensional probabilistic rockfall simulations and Acid Base Accounting (ABA) tests. Simulations indicate that rock material would likely enter the roadway at all fourteen sites. ABA test results indicate that influence of significant acid-producing potential is generally confined to slaty rocks of the Anakeesta Formation and graphitic schist of the Wehutty Formation. The research illustrates an approach for prioritizing areas for site-specific investigations towards the goal of improving safety in GRSM. These results can help park officials develop mitigation strategies for rockfall, using strategies such as widening ditches and encapsulating acidic rockfall material.

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Vellani, Cassio Luiz. "A ciência contábil e a eco-eficiência dos negócios". Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-20072007-155514/.

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Desenvolvimento Sustentável, Responsabilidade Social Corporativa e Sustentabilidade Empresarial são conceitos que convergem para o mesmo objetivo: integrar os aspectos econômicos, sociais e ecológicos dos negócios. A eco-eficiência pode ser utilizada para integrar desempenho econômico e ecológico. Há no mercado divulgação de empresas que mantém ações que visam à proteção ambiental. No entanto, para contribuir para a sustentabilidade do negócio essas atividades devem convergir para a eco-eficiência. Para isso, a ação ecológica empresarial deve atuar sobre os resíduos emitidos pelas operações da própria empresa e os gastos nelas incorridos devem resultar em benefícios econômico-financeiros ao negócio. Nesse contexto, este estudo identifica a seguinte pergunta de pesquisa: em termos contábeis, como podem ser categorizadas as ações ecológicas empresariais para fornecer informações sobre eventos relacionados com a eco-eficiência do negócio? O objetivo desta dissertação é: categorizar as ações ecológicas empresariais visando o fornecimento de informações econômico-financeiras sobre eventos relacionados com a eco-eficiência do negócio. Este trabalho, por meio de um estudo de corte transversal, análise de conteúdo, pesquisa exploratória, descritiva, básica e indutiva, identifica 608 exemplos de ações ecológicas mantidas por empresas, das quais 450 atuam sobre elementos não relacionados com os próprios detritos por meio de programas de desenvolvimento sustentável, educação ambiental, reciclagem, preservação e recuperação; e 158 sobre os resíduos emitidos pela própria companhia durante o processamento de seus produtos e serviços em quatro direções: I. reduzir o consumo de insumos, substituir os não-renováveis por renováveis, reciclados ou retirados de forma ecológica; II. transformar resíduos em insumos; III. transformar resíduos em produtos; IV. promover a coleta seletiva de lixo, reduzir a emissão de resíduos, neutralizar o efeito tóxico dos resíduos e cumprir com obrigações contratuais. Há duas categorias para as ações ecológicas empresariais. As que podem aumentar a eco-eficiência do negócio ficam separadas dos programas voltados ao desenvolvimento sustentável da sociedade, mas externos ao negócio da empresa. Isso organiza os gastos e resultados incorridos nas ações ecológicas empresariais e gera informação sobre o caminho para a empresa integrar desempenho ecológico e econômico. O objetivo deste trabalho foi alcançado, pois identifica uma forma de organização capaz de favorecer o processo de fornecimento de informações sobre os fluxos monetário e físico envolvidos com inputs e outputs do sistema empresa e o efeito das ações ecológicas nesses fluxos. Esse tipo de informação é útil para os executivos da gestão ambiental administrarem a eco-eficiência do negócio e pode ser fornecida pelo subsistema da ciência contábil chamado de Contabilidade Ambiental ou Contabilidade da Gestão Ambiental. Por fim, a pesquisa resulta em um sistema de gestão da eco-eficiência empresarial e aponta caminhos para futuros estudos.
Sustainable Development, Corporative Social Responsibility and Enterprise Sustainability are concepts that converge the same to objective: to integrate the economic, social and ecological aspects of the businesses. The eco-efficiency can be used to integrate economic and ecological performance. It has in the market spreading of companies that keeps actions that aim at the environmental protection. However, to contribute for the sustainability of the business these activities they must converge to the eco-efficiency. For this, the enterprise ecological action must act on the residues emitted for the operations of the proper company and the expenses in incurred them must result in economic-financial benefits to the business. In this context, this study it identifies the following question of research: in accounting terms, how can be categorized the enterprise ecological actions to supply information on events related with the eco-efficiency of the business? The objective is: to categorize the enterprise ecological actions being aimed at the supply of information economic-financiers on events related with the eco-efficiency of the business. This dissertation, by means of study of transversal cut, content analysis, explorer, descriptive, basic and inductive research, identifies 608 examples of ecological actions kept by companies, of which 450 act on elements unrelated to the debris of the proper firm by means of programs of sustainable development, environmental education, recycling and preservation and recovery; and 158 act on the residues emitted for the proper company during of the processing of its products and services in four directions: I. to reduce the consumption of raw materials, to substitute not renewed them for renewed, recycled or removed of ecological form; II. to transform residues into raw materials; III. to transform residues into products; IV. to promote the garbage collection selective, to reduce the emission of residues, to neutralize the toxic effect of the residues or to fulfill with contractual obligations. It has two categories for the enterprise ecological actions. The ones that they can increase the eco-efficiency of the business are separate of the programs directed to sustainable development of the society, but external to business of the company. This organizes the expenses and results incurred into the enterprise ecological actions and generates information on the way it company to integrate ecological performance and economic. The objective of this work was reached, therefore it identifies a form of organization capable to favor the process of supply of information on the monetary and physical flow involved with inputs and outputs of the system company and on the effect of the ecological actions in these flows. This type of information is useful for the executives of the environmental management to manage the eco-efficiency of the business and can be supplied by the subsystem of accounting call of Environmental Accounting or Environmental Management Accounting. Finally, the research results in a enterprise eco-efficiency management system and points a way with respect to future studies.

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Sheehan, Jared J. "Risk and CSR Reporting: A Case Study of AEP’s Corporate Accountability Report". Miami University Honors Theses / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1303341741.

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Genta, Maria Mônica Pereira. "A contabilidade ambiental como instrumento de gestão turística: o caso da hotelaria de Caxias do Sul". reponame:Repositório Institucional da UCS, 2006. https://repositorio.ucs.br/handle/11338/121.

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A massificação do turismo provocou impactos negativos ao ambiente natural, forçando as empresas integrantes do setor turístico, especialmente a hotelaria, a introduzir práticas de proteção ambiental aos seus procedimentos de gestão. A Contabilidade Ambiental, enquanto instrumento de avaliação e auxílio à gestão ambiental, pode evidenciar e divulgar as medidas adotadas e os resultados alcançados nessas práticas. Partindo desta premissa, e tendo como fundamentação teórica a perspectiva de entender o denominado desenvolvimento sustentável, foi utilizado o questionário proposto no Programa Green Deal adotado pela Guatemala, com o objetivo de evidenciar as práticas de gestão ambiental aplicadas em cinco hotéis de Caxias do Sul. Uma vez medida a atuação ambiental dos hotéis escolhidos, que configuram aqueles com capacidade superior a cem unidades habitacionais, com a ajuda dos indicadores propostos pelo citado programa, as informações foram transformadas em um sistema de dados uniformes. Com base na teoria da Contabilidade Ambiental, foi elaborado um modelo de Balanço Gerencial de Práticas Ambientais (BGPA), do ponto de vista qualitativo, no qual são evidenciados os ativos e passivos ambientais identificados na investigação empírica. O modelo demonstra os resultados do desempenho ambiental dos hotéis pesquisados em Caxias do Sul.
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Massive tourism has caused negative impacts to the natural environment, forcing tourism related companies, specially hotels, to introduce actions for environmental protection into its management procedures. Environmental Accounting, as an instrument for evaluation and assistance to environmental management, can demonstrate and make public the adopted measures and the results reached with these practices. According to this aspect, based on the expectation of understanding sustainable development, a questionnaire from the Green Deal Program, used in Guatemala, has been applied, intending to demonstrate the environmental managerial practices used in five hotels in Caxias do Sul/Brazil.After measuring the environmental action in the selected hotels, that is, those with at least one hundred rooms, with the assistance of the indicators used by the mentioned program, the information has been transformed in an uniform data system. Based on the Environmental Accounting theory, a model of Management Related Balance of Environmental Practices (MBEP) has been prepared, from a qualitative point of view, where environmental debit and credit are brought up in the empirical investigation. The model demonstrates the results of the environmental performance researched on the selected hotels in Caxias do Sul/Brazil.

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De, Silva T.-A. "Voluntary environmental reporting: the why, what and how". Lincoln University, 2008. http://hdl.handle.net/10182/928.

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Society is increasingly calling for organisations to demonstrate corporate social responsibility (CSR). To fulfil this demand, organisations need to be accountable, democratic and transparent to their stakeholders. This can be achieved using a number of tools including communication about the environmental, social and economic impacts of an organisation’s actions and activities. Yet despite the importance of communicating environmental information, and society’s heightened environmental awareness, organisations are still demonstrating an insufficient commitment to environmental reporting, continuing their reluctance to be open and accountable about their environmental impacts. This suggests organisations currently have little understanding of why they should report, what they should report and/or how they should report. For environmental reporting progress to be achieved it is important that we have knowledge of how various factors influence voluntary environmental reporting engagement. This research, in contributing to and extending the body of environmental reporting knowledge, aims to provide an understanding of the Why, What and How of voluntary environmental reporting by specifically examining: why organisations should, and why organisations do, voluntarily report environmental information; what environmental information organisations should, and what environmental information organisations do, voluntarily report; and how organisations should, and how organisations do, voluntarily report environmental information. In using a combination of research methodologies this research extends prior CSR reporting studies – closing the gap between voluntary environmental reporting practice and theory, providing better insights into the underlying reasons and motivations for voluntary environmental reporting, and providing improved knowledge of the considerations made by companies as part of the voluntary environmental reporting process. In doing so, this research presents a more recent examination of voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies. Aspects of voluntary environmental reporting that have not been extensively examined before, particularly in Australasia, are examined. These include a focus on content-quality (as opposed to reporting quantity), an investigation of the effect of public pressure (using a combination of three proxy measures), and, through the use of qualitative research, an expansion of the insights obtained from quantitative data. This research finds that New Zealand and Australian publicly listed companies continue to have an insufficient and incorrect understanding of why they should report, what they should report and/or how they should voluntarily report environmental information. This deficient understanding results in voluntary environmental reporting in their annual reports which is inadequate – the reporting lacks meaning and purpose (i.e. has form but little or no substance), and reflects managers’ incorrect perceptions about the environmental impact of their company’s actions and activities. As a result voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies fails to “… give an understanding, which is not misleading, …” of the environmental consequences of an organisation’s actions and activities (adapted from Alexander & Jermakowicz, 2006, p. 132), providing little accountability to stakeholders, and serving neither external stakeholders nor those reporting well. As the demand for organisations to demonstrate accountability to stakeholders continues to increase over time it is important to develop informed environmental reporting guidance and undertake further examinations of the Why, What and How of environmental reporting.

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Louis, J. N. (Jean-Nicolas). "Dynamic environmental indicators for smart homes:assessing the role of home energy management systems in achieving decarbonisation goals in the residential sector". Doctoral thesis, Oulun yliopisto, 2016. http://urn.fi/urn:isbn:9789526214535.

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Abstract Achieving the objective of a decarbonised economy by 2050 will require massive efforts in the energy sector. Emissions from residential houses will have to be almost completely cut, by around 90% by 2050. Home automation is a potential tool for achieving this goal. However, the environmental and economic benefits of automation technologies first need to be assessed. This thesis evaluates the impact of home automation for electricity management in the residential sector using environmental and economic indicators. To this end, a life cycle assessment was performed to evaluate the impacts of the manufacturing, use and disposal phases. The influences of end-user behaviour, household size and multiple levels of technological deployment were also investigated. A Markov chain simulation tool, built on the MatLab platform, was developed to assess all possible combinations of impacting factors. Dynamic environmental indicators were developed based on the ReCiPe method for aggregating the impacts of processes. All these indicators were then combined to form a single index based on multi-criteria acceptability analysis. The results suggest that home automation can decrease peak load, but that overall electricity consumption may increase due to electricity use by the actual automation system. The effect of home automation was more noticeable in larger households than in one-person households. In addition, use of dynamic environmental indicators proved more relevant than fixed indicators to represent the environmental impact of home automation. Within the life cycle of automation technology, the manufacturing phase had the highest impact, but most of the CO2 emissions originated from the use phase. In conclusion, the most important environmental benefit of home automation is reducing CO2 emissions during peak time by load shifting
Tiivistelmä Vähähiilisen talouden saavuttaminen vuoteen 2050 mennessä edellyttää valtavia ponnisteluja energia-alalla. Rakennuksista aiheutuvia päästöjä on vähennettävä radikaalisti, jopa 90 % vuoteen 2050 mennessä. Rakennusten energiatehokkuutta edistävä automaatiotekniikka on yksi keino tämän päämäärän saavuttamiseen. Kotiautomaation kautta voidaan sekä vähentää energian kokonaiskulutusta että tasoittaa energiankäyttöprofiilia. On kuitenkin tutkittava myös, mitkä ovat automaatiotekniikan ympäristö- ja taloudelliset vaikutukset. Tässä työssä käsitellään kotiautomaation vaikutusta sähkön kulutuksen hallintaan asuinrakennuksissa käyttämällä ympäristö- ja talousindikaattoreita. Tätä varten suoritettiin kotiautomaation elinkaariarviointi selvittämällä laitteiden valmistus-, käyttö- ja hävittämisvaiheiden ympäristövaikutukset. Työssä tarkasteltiin myös asukkaiden käyttäytymisen, kotitalouden koon ja eri teknologiavaihtoehtojen vaikutuksia ympäristö- ja talousvaikutuksiin. Arviointi suoritettiin Markovin ketjun simulointityökalulla, joka rakennettiin Matlab-alustalle. Dynaamisia ympäristömittareita kehitettiin ReCiPe-menetelmää käyttäen. Indikaattorit on edelleen yhdistetty yhdeksi indeksiksi käyttäen monikriteeriarviointia. Tulokset viittaavat siihen, että huippukuormitusta voidaan vähentää käyttämällä kotiautomaatiota, mutta sähkön kokonaiskulutus voi kasvaa automaatiojärjestelmän sähkönkulutuksen takia. Kotiautomaation vaikutukset ovat eniten havaittavissa suurissa kotitalouksissa. Lisäksi, dynaamiset indikaattorit edustavat paremmin kotiautomaation vaikutusta ympäristöön kuin staattiset indikaattorit. Automaatioteknologian elinkaaressa suurimmat ympäristövaikutukset ovat valmistusvaiheessa, mutta CO2-päästöjä syntyy eniten käyttövaiheessa. Lopuksi voidaan todeta, että kotiautomaation merkittävin ympäristöhyöty on CO2-päästöjen vähentäminen huippukulutuksen aikana siirtämällä kuormitusta toiseen ajankohtaan

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Шаповал, Г. П. "Облік в економічному менеджменті: механізми впровадження та потенційні вигоди". Thesis, Видавництво СумДУ, 2006. http://essuir.sumdu.edu.ua/handle/123456789/11508.

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Sinha, Rajib. "Systems Modeling Approaches to Physical Resource Management : An Industrial Ecology Perspective". Doctoral thesis, KTH, Industriell ekologi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-191327.

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Many of the present problems that we are facing arise as unanticipated side-effects of our own actions. Moreover, the solutions implemented to solve important problems often create new problems. To avoid unintended consequences, understanding complex systems is essential in devising policy instruments and in improving environmental management. Thus, this thesis investigated systems modeling approaches to under- stand complex systems and monitor the environmental performance of management actions. The overall aim of the work was to investigate the usefulness of different systems modeling approaches in supporting environmental management. A driver- based, pressure-oriented approach was adopted to investigate systems modeling tools. Material/substance flow analysis, environmental footprinting, input-output analysis, process-based dynamic modeling, and systems dynamics modeling approaches were applied in different cases to investigate strengths and weaknesses of the tools in generating an understanding of complex systems. Three modeling and accounting approaches were also tested at different systems scales to support environmental mon- itoring. Static modeling approaches were identified as fundamental to map, account, and monitor physical resource metabolism in production and consumption systems, whereas dynamic modeling showed strengths in understanding complex systems. The results suggested that dynamic modeling approaches should be conducted on top of static analysis to understand the complexity of systems when devising and testing policy instruments. To achieve proactive monitoring, a pressure-based assessment was proposed instead of the mainstream impact/state-based approach. It was also concluded that the LCA community should shift the focus of its assessments to pressures instead of impacts.
Många nuvarande miljö- och utvecklingsproblem har uppstått som oförutsedda biverkningar av människans egna handlingar. De lösningar som prövats har i sin tur ofta skapat nya problem. Det därför viktigt att förstå hur komplexa system fungerar och att utforma styrmedel och ledningssystem som minimerar risken för oönskade bieffekter. Den här avhandling har använt olika modelleringsmetoder för att öka förståelsen för komplexa system och bidra med kunskaper om hur miljöprestanda och förvaltningsåtgärder kan följas upp på ett mer effektivt sätt. Det övergripande syftet med arbetet var att undersöka användbarheten av olika modelleringsmetoder för att effektivisera den fysiska resurshanteringen i samhället. I arbetet har ett flödesbaserat och aktörsinriktat arbetssätt (pressure based and driver oriented approach) använts i modelleringen. Material- och substansflödesanalys, miljöfotavtryck, input-output analys, processbaserad dynamisk modellering och systemdynamiska modelleringsmetoder studerades för att undersöka styrkor och svagheter hos de olika metoderna/verktygen. Tre olika modellerings- och redovisningsmetoder för att stödja miljöövervakning testades också i olika systemskalor. Statiska modelleringsmetoder (räkenskaper) identifierades som grundläggande för att kartlägga, kontoföra och övervaka den fysiska resursmetabolismen i produktions- och konsumtionssystem, medan dynamisk modellering visade sin styrka i att skapa förståelse för komplexa system. Resultaten pekar på att dynamiska modelleringsmetoder bör användas som ett komplement till statiska analyser för att förstå komplexiteten i systemen när man utformar och testar styrmedel. För att uppnå proaktiv övervakning bör flödesbaserade räkenskaper utnyttjas i större utsträckning i stället för den vanliga tillstånds- och påverkansövervakningen (state/impact monitoring). En viktig slutsats är därför att LCA-samfundet bör flytta fokus i sina bedömningar från påverkan till flöden.

QC 20160830

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Luscri, Jos?? Paulo Albanez Ferreira. "An??lise comparativa dos resultados das empresas do ramo de constru????o civil que adotam relat??rios de sustentabilidade em suas divulga????es". FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/733.

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The issue of environmental management gains remarkable importance, reaching many segments of industry and commerce. One of the great challenges of Accounting Sciences is to contribute to the reality of new fields of study; Is the case, for example, of the environmental issue. This study aimed to know and analyze the disclosure criteria in accounting statements and explanatory notes from this perspective .With a long tradition of exclusively financial reports, companies have come to realize that in drawing up sustainability reports, they find a way to reflect and internalize the issue, as well as to make their own vision,challenges and economic, social and environmental results public in the field of construction.And how these actions reflect on their results. The procedures used for data collection were documental research and motivated by its accessibility. We analyzed a set of annual financial statements and explanatory notes published in the period between 2011 and 2015.
A quest??o da gest??o ambiental ganha not??vel import??ncia, alcan??ando a muitos segmentos da ind??stria e com??rcio. Um dos grandes desafios das Ci??ncias Cont??beis ?? o de contribuir com a realidade de novos campos de estudo; como ?? o caso, por exemplo, da quest??o ambiental. Este trabalho teve como objetivo conhecer e analisar os crit??rios de divulga????o das informa????es em demonstrativos cont??beis e notas explicativas nesta perspectiva. Com longa tradi????o em relat??rios, exclusivamente, financeiros, as empresas v??m percebendo que, ao elaborar relat??rios de sustentabilidade, encontram um caminho para refletir e internalizar o tema; al??m de tornar p??blicas sua pr??pria vis??o, desafios, resultados econ??micos, sociais e ambientais do ramo da constru????o civil e como estas a????es refletem em seus resultados. Os procedimentos utilizados para coleta de dados foram originados pela pesquisa documental e foram motivados pela sua acessibilidade. Foi analisado um conjunto de demonstra????es cont??beis anuais e notas explicativas publicadas no per??odo entre 2011 e 2015.

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Marek, Ewelina. "Essays on mental accounting effects of personal carbon allowances : implications for transportation". Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE2083.

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Toute procrastination à lutter contre le changement climatique aura pour conséquence une augmentation croissante des coûts à l'avenir (voir par exemple Stern, 2006). Le manque de changement dans le comportement des individus, indépendamment de l'investissement dans les technologies de réduction des émissions, pourrait entraîner des coûts exorbitants. Ces derniers sont déjà aujourd'hui très élevés en raison du faible nombre d’options disponibles pour réduire les émissions (Abrell, 2007; Bottrill, 2006; Proost, 2008; SDC, 2005). Par conséquent, des efforts sont nécessaires pour introduire des mesures politiques efficaces le plus rapidement possible. Bien que cette question concerne de nombreux secteurs de l’économie, cette thèse se concentre sur le secteur des transports car il s’agit de l'un des plus grands émetteurs de CO2 (CE, 2012). C’est également un secteur, qui se caractérise par des coûts de dépollution élevés. Cela signifie que tout progrès vers une technologie moins carbonée sera coûteuse et prendra du temps (Kesicki, 2012).Ostrom et al. (2012) signalent qu’une solution peut être trouvée en établissant et en appliquant des limites sur les ressources communes. De nombreuses études ont été entreprises à ce sujet (voir par exemple Dudley, 1993; Hackett et al., 1994; Kramer et al, 1986;. Randall, 1975, 1978;. Walker et al, 1991, 1992). Cependant, ce dernier n'a pas encore été épuisé. Au contraire, de nouveaux instruments de politique soulèvent de nouvelles discussions et suscitent le besoin pour de nouvelles recherches. Les « Personal Carbon Allowances » (PCA), aussi dénommés en français par le terme « permis d’émission », sont un de ces instruments. Le PCA est un instrument de politique publique de plafonnement et d’échange (« cap-and-trade ») dans lequel les droits d’émissions de carbone sont attribués à des individus. D'un point de vue néoclassique, les permis d'émission constituent un instrument de politique efficace et efficient dans la lutte contre la pollution (Weitzman, 1974; Montgomery, 1972). Ils entraînent une augmentation des prix qui couvre le montant exact des émissions produites par un individu. Toutefois, des éléments socio-psychologiques compliquent le problème. Cette thèse tente d’apporter un éclaircissement sur la manière dont l'économie comportementale pourrait être utilisée pour lutter contre la pollution de l'environnement du transport personnel. Elle fait des propositions concernant la mise en place des PCA et comment ces derniers pourraient influencer les choix personnels de déplacement. Plusieurs conclusions et recommandations en matière d’économie comportementale sont formulées dans quatre articles. Aux fins de cette thèse, trois des quatre articles sont basés sur des expériences. Dans les expériences de laboratoire, les sujets ont géré leurs quotas sous la dénomination française de « permis d'émissions » (et non de PCA) dans la mesure où l'étude a été menée en France. Une des conclusions mise en évidence par les expériences est que l'étiquetage a une influence positive sur les participants. L'effet de l'étiquetage pourrait être introduit dans le système PCA de différentes manières. Par exemple, les quotas de carbone personnels accordés à l’ensemble des activités pourraient être étendus sous forme de quotas pour les transports en commun. Les transports en commun pourraient être étiquetés dans le budget. Il s’agirait d’une alternative moins polluante que les transports privés., Les expériences montrent que les sujets, qui disposent d’un certain nombre de PCA à dépenser exclusivement pour les transports publics sont incités à privilégier ce mode de transport. Une autre leçon qui peut être tirée de cette thèse est l’importance du retour d’informations et d’expérience. Les individus peuvent non seulement s’appuyer sur leurs expériences personnelles passées pour faire des choix (y compris des choix de transport) mais aussi vouloir étendre leurs connaissances grâce au retour d'expérience
The excessive anthropogenic activities related to burning of fossil fuels emit around 80 percent of greenhouse gases (GHG) in the atmosphere per year, according to the Intergovernmental Panel on Climate Change (IPCC, 2014). Among the GHG emissions, the anthropogenic CO2 emissions belong to the most dangerous ones. About 40 percent of these CO2 emissions have remained in the atmosphere (880 ± 35 GtCO2) since 1750, contributing to the global warming effect (IPCC, 2014). Since the 1950s, humanity is clearly responsible for more than half of the observed increases in temperatures (IPCC, 2014). The world energy consumption in 2011 tripled when comparing to 1965 and it has increased more rapidly than the world population (BP and UN, 2012). The above problem concerns a number of sectors, but only one of them has become the main subject of this dissertation. More precisely, this dissertation focuses on the transportation sector, which belongs to one of the greatest contributors of CO2 emissions to the atmosphere ((EC, 2012). Researchers warn that if the personal transportation demand continues to augment, which is likely due to the steady increase in population and greater accessibility to transport modes, the levels of congestion could become intolerable and even more costly to mitigate (Stern, 2006; EEA, 2010; Ostrom et al., 2012). Lack of changes in individual’s behavior, irrespectively of investment in abatement technologies, could lead to excessive costs, which already today are estimated to be high due to a very few low-carbon alternatives available (Abrell, 2007; Bottrill, 2006; Proost, 2008; SDC, 2005). The essays presented in this dissertation shed some light on how insights from the behavioral economics could be used to tackle the environmental pollution from personal transportation. At the core, lies the implementation of a market-based policy instrument (i.e., personal carbon allowances) in hypothetical commuting choices. The personal carbon allowances, abbreviated as PCA, constitute “a right to pollute” the atmosphere during personal activities, such as commuting and traveling (Roberts and Thumim, 2006; Howell, 2008; 2012; Parag et al., 2011). This dissertation provides suggestions on how a PCA design could influence personal choices of commuting. On the basis of four essays, a number of conclusions were drawn, and policy recommendations were formulated. For the purposes of this dissertation, PCA was defined to be any ‘cap-and-trade’ public policy instrument in which carbon emission rights are allocated to individuals. Three out of four essays encompassed laboratory experiments. The experimental subjects managed their allowances under a term emission permits (les permis d'émission, in French) because the study was conducted in France. One of the conclusions that should be highlighted is that the labeling effect had a positive influence on the experimental subjects and that it would be beneficial to consider it in the PCA scheme. For example, the personal carbon allowances that are granted for all activities could be extended by allowances that would be valid for public transportation only. The public transportation should be labeled in the budget because it is a less polluting alternative to private transportation. Having a certain number of allowances for public transportation at their disposal, subjects may be more willing to use this transport mode in replacement of commuting by private transportation. Another lesson that can be drawn from this dissertation is that the provision of feedback matters. Moreover, individuals may not only rely on their personal past experiences but also may want to extend their knowledge by the feedback on activities of their peers or neighbours

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Braz, Jos?? Luiz Pereira. "Gest??o ambiental : evidencia????o cont??bil do desempenho social e ambiental do DAEP-Departamento Aut??nomo de ??gua e Esgoto de Pen??polis com a CORPE - Cooperativa de Trabalho dos Recicladores de Pen??polis". FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2009. http://132.0.0.61:8080/tede/handle/tede/453.

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The search for methodologies that are able to make evident the social and environmental performance of organizations - in view of the managerial practices involving the environment - has been a constant task by researchers and professionals of Accountancy. The actions resulting from the entities' environmental procedures constitute their performance and cause externalities, which can be positive or negative and directly influence their public image before users and society in general. Taking this into account, this worked aimed to get to know, register and measure the environment managerial practices of the DAEP (Pen??polis Waters and Sewers Department) towards CORPE (Pen??polis Recyclers' Cooperative), attempting to generate accountable information that are capable of stressing out DAEP's socio-environmental performance. To achieve this we carried out our study through descriptive-quantitative research on a documental basis. We observed that the creation of the recyclers' cooperative resulted in the legalization of their work as well as in the enhancing of their health standards, thus recuperating the workers' dignity. Besides this positive externality, we also concluded that DAEP's environment managerial practices towards CORPE generated a Social Revenue of R$ 392.541,55 to the company in 2007. This number was obtained by adding CORPE's sales revenue (value of the sales of recycling material) to the stock of recycling products. Such actions also generated a Environmental Revenue of R$ 10.239, 82 to DAEP. This revenue was obtained by adding the following elements: A) reduction of use in the area of the land waste site; b) economy of work force in the land waste site; c) economy with machinery in the land waste site. This means that measuring the socio-environmental aspects economically, we obtain the result of DAEP's Social and Environmental Performance in the activities concerning DORPE, which totalize R$ 402.781,37. Subtracting from this result the amount of Operational Costs, which is R$ 183.990,86, we reach the Social and Environmental Result that adds up to R$ 218.790,51. Thus, we observe that besides the positive aspects with cooperative-members and the environment, the institution obtained economic gain. Therefore, we conclude that the Demonstrative of Social and Environmental Performance generated by DAEP?CORPE with data from 2007 is an instrument that can attend the needs of Accountancy users in need of information that transcend the economic-financial, but is also related to social and environmental aspects. Such instrument contributes to the generation of accountable information that enables the organization to visualize its environmental impact as well as the reach of its environmental policy and objectives. Besides that, it also enables the company to obtain the necessary information for its decision-making in the face of its social responsibility
The search for methodologies that are able to make evident the social and environmental performance of organizations - in view of the managerial practices involving the environment - has been a constant task by researchers and professionals of Accountancy. The actions resulting from the entities' environmental procedures constitute their performance and cause externalities, which can be positive or negative and directly influence their public image before users and society in general. Taking this into account, this worked aimed to get to know, register and measure the environment managerial practices of the DAEP (Pen??polis Waters and Sewers Department) towards CORPE (Pen??polis Recyclers' Cooperative), attempting to generate accountable information that are capable of stressing out DAEP's socio-environmental performance. To achieve this we carried out our study through descriptive-quantitative research on a documental basis. We observed that the creation of the recyclers' cooperative resulted in the legalization of their work as well as in the enhancing of their health standards, thus recuperating the workers' dignity. Besides this positive externality, we also concluded that DAEP's environment managerial practices towards CORPE generated a Social Revenue of R$ 392.541,55 to the company in 2007. This number was obtained by adding CORPE's sales revenue (value of the sales of recycling material) to the stock of recycling products. Such actions also generated a Environmental Revenue of R$ 10.239, 82 to DAEP. This revenue was obtained by adding the following elements: A) reduction of use in the area of the land waste site; b) economy of work force in the land waste site; c) economy with machinery in the land waste site. This means that measuring the socio-environmental aspects economically, we obtain the result of DAEP's Social and Environmental Performance in the activities concerning DORPE, which totalize R$ 402.781,37. Subtracting from this result the amount of Operational Costs, which is R$ 183.990,86, we reach the Social and Environmental Result that adds up to R$ 218.790,51. Thus, we observe that besides the positive aspects with cooperative-members and the environment, the institution obtained economic gain. Therefore, we conclude that the Demonstrative of Social and Environmental Performance generated by DAEP?CORPE with data from 2007 is an instrument that can attend the needs of Accountancy users in need of information that transcend the economic-financial, but is also related to social and environmental aspects. Such instrument contributes to the generation of accountable information that enables the organization to visualize its environmental impact as well as the reach of its environmental policy and objectives. Besides that, it also enables the company to obtain the necessary information for its decision-making in the face of its social responsibility
A busca por metodologias capazes de evidenciar o desempenho social e ambiental das organiza????es, em vista das pr??ticas de gest??o envolvendo o meio ambiente, tem sido constante pelos profissionais e pesquisadores da Ci??ncia Cont??bil. As a????es decorrentes de atividades ambientais das entidades resultam em seu desempenho e provocam externalidades que podem ser de conte??do positivo ou negativo, influenciando diretamente na imagem perante usu??rios e a sociedade. Nesta dire????o, este trabalho objetivou conhecer, registrar e mensurar as pr??ticas de gest??o ambiental do DAEP - Departamento Aut??nomo de ??gua e Esgoto para com a CORPE - Cooperativa dos Recicladores de Pen??polis, procurando gerar informa????es cont??beis capazes de evidenciar o desempenho social e ambiental do DAEP. Para o alcance deste objetivo, realizou-se uma pesquisa descritivo-quantitativa de car??ter documental. Verificou-se que a cria????o da cooperativa de recicladores resultou na formaliza????o do trabalho e na adequa????o das condi????es de sa??de dos cooperados que tiveram sua dignidade resgatada. Al??m desta externalidade positiva, verificou-se que as pr??ticas de gest??o ambiental do DAEP com a CORPE, no ano de 2007, geraram uma Receita Social ?? institui????o no valor de R$ 392.541,55. Este dado ?? resultante da somat??ria da receita de vendas da CORPE (valor das vendas de materiais recicl??veis) com o estoque de produtos recicl??veis. Estas a????es tamb??m geraram uma Receita Ambiental ao DAEP no valor de R$ 10.239, 82. Esta receita foi obtida por meio da seguinte somat??ria: a) redu????o de consumo da ??rea do aterro sanit??rio; b) economia com m??o-de-obra no aterro sanit??rio; c) economia com maquin??rio no aterro sanit??rio. Isto significa dizer que, medindo economicamente os aspectos sociais e ambientais, obt??m-se o resultado do desempenho Social e Ambiental do DAEP em Atividades relacionadas ?? CORPE no valor de R$ 402.781,37. Subtraindo deste resultado o valor dos Custos Operacionais do DAEP com a CORPE que ?? de R$ 183.990,86, chega-se a um Resultado Social e Ambiental no valor de R$ 218.790,51. Constata-se, assim, que al??m dos aspectos positivos com os cooperados e o meio ambiente, a institui????o pesquisada obteve ganho econ??mico. Conclui-se, deste modo, que o Demonstrativo do Desempenho Social e Ambiental gerado com dados do DAEP/CORPE - 2007 ?? um instrumento que pode atender ??s necessidades dos usu??rios da Contabilidade que necessitam de informa????es n??o somente econ??mico-financeiras, mas tamb??m de cunho social e ambiental. Tal instrumento contribui para a gera????o de informa????es cont??beis que possibilitam ?? organiza????o, al??m de obter as informa????es necess??rias para a tomada de decis??o diante de sua responsabilidade social, tamb??m visualizar seus impactos no meio ambiente, bem como o alcance de sua pol??tica e objetivos ambientais

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Zullo, Johnathon. "A model and optimization of alternative fuel vehicle fleet composition with triple bottom line concerns". Thesis, Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/44870.

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Alternative fuel types and technologies are increasingly being advocated for transportation needs to ameliorate concerns around energy security, climate change, and fuel cost. Each fuel type has unique advantages and disadvantages for cost structure and emissions. Meanwhile, corporate fleet customers are often making more sustainable choices of vehicle type due to public perception and other influencing factors. The sustainability of these vehicles can be viewed from a triple bottom line perspective of financial, environmental, and societal implications. However, there is currently a lack of organized knowledge that would allow a decision-maker to elect the appropriate vehicle type beyond lifecycle cost and carbon emissions. The simplification of the impact of fuel type choice disregards issues that are emerging in prominence around water consumption and public health. Water consumption is of particular importance to investigate as fuel types that have reduced carbon emissions are often more water intensive. This thesis develops a tool that examines these issues through modeling to provide a more holistic lifecycle view of a prospective fleet's impact. The choice of vehicle type then can be optimized by utility theory preference elicitation of the different customer desires. Various scenarios of corporate preference and fleet specifications are explored to provide case studies that exemplify the complexity of the decision process. Each potential scenario has its own characteristics that cannot be optimally fulfilled by an overarching fuel type but rather should be thoroughly examined individually to understand the true consequences.

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Lima, Adriana de. "Indicadores ambientais de gastos na gestão de resíduos sólidos da área de saúde : HU/UFS". Universidade Federal de Sergipe, 2011. https://ri.ufs.br/handle/riufs/4318.

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The users of accounting information needs related to environmental issues, information which involve the assets of the entity and its relationship with the environment. The new needs of users of accounting made to arise on Environmental Accounting, which, in recording technique and control of assets, may show the environmental costs that every entity carries. This work aims to develop additional financial statement that demonstrates the environmental costs related to waste health care, University Hospital, Federal University of Sergipe. Through analysis of the Waste Management Plan of Health Services to determine the suitability to current legislation, identifying environmental spending, ranking enabled or not, proposing a plan of accounts to include environmental accounting and the construction of indicators of sustainable management of waste from health services. In view of this, we carried out a survey on how many goals exploratory and descriptive procedures were used as case study, survey, bibliographic and documentary. The results showed that the waste management of health services at the University Hospital has unfavorable trend towards sustainability and that additional financial statement prepared by the Balance Sheet in its compensation framework demonstrated that during the period 2008 to 2010 spending environmental improvement, but compared to the equity of the UFS was a decrease in the value applied in the management of waste from health services. It is concluded that the study has created tools that allow the administration of the university hospital use them to monitor environmental costs and its suitability for the Waste Management Plan Health Services.
Os usuários da contabilidade precisam de informações ligadas às questões ambientais, informações essas que envolvem o patrimônio da entidade e a sua relação com o meio ambiente. As novas necessidades dos usuários da Contabilidade fizeram com que surgisse a Contabilidade Ambiental, que, por sua técnica de registro e controle do patrimônio, pode evidenciar os gastos ambientais que toda entidade realiza. Este trabalho objetiva elaborar demonstração contábil complementar que evidencie os gastos ambientais referentes aos resíduos de serviços de saúde do Hospital Universitário da Universidade Federal de Sergipe. Através da análise do Plano de Gerenciamento dos Resíduos de Serviços de Saúde para averiguar a adequação a legislação vigente, identificando os gastos ambientais, classificando em ativado ou não, propondo um plano de contas para incluir as contas ambientais e a construção de indicadores de sustentabilidade da gestão dos resíduos de serviços de saúde. Em vista disso, realizou-se uma pesquisa quantos aos objetivos exploratório-descritiva e quanto aos procedimentos foram utilizados o estudo de caso, levantamento, bibliográfico e documental. Os resultados obtidos mostraram que a gestão dos resíduos de serviços de saúde do Hospital Universitário tem tendência desfavorável à sustentabilidade e que a demonstração contábil complementar elaborada por meio do Balanço Patrimonial, no seu quadro de compensações, demonstrou que no período de 2008 a 2010 os gastos ambientais aumentaram, mas em relação ao patrimônio líquido da UFS houve uma diminuição do valor aplicado no manejo dos resíduos de serviços de saúde. Conclui-se que o estudo criou ferramentas que permitem à administração do hospital universitário utilizá-las para acompanhar os gastos ambientais e a sua adequação ao Plano de Gerenciamento dos Resíduos de Serviços de Saúde.

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Alkizza, Abdelsalam Ahmed. "The impact of business environment on management accounting practices : Libyan evidence". Thesis, University of Liverpool, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.425444.

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Louw, Andries N. E. "Matrix costing : an integrated approach to cost accounting for the corporate environment". Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51826.

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Thesis (MBA)--Stellenbosch University, 2000.
ENGLISH ABSTRACT: This study project investigates the existing theoretical foundations of cost accounting, evaluating new cost accounting techniques and exploring the possibility of integrating cost accounting techniques with behavioural science techniques, into a system which will address classic corporate cost accounting dilemmas. Costing can be broken down into two major disciplines: Cost accounting for management and control purposes, and cost accounting for decision making. This study project will focus critically on cost allocation techniques which form the foundation for all cost related performance measurement and cost analyses techniques, which in turn finally form the justification for all decisions made in the company. This study project will attempt to define a new concept called "matrix costing", which entails the integration of various cost allocation techniques into a system, which will be integrated with existing financial accounting systems, while specifically addressing the issue of income allocation for profitability analyses. This will be accomplished by drawing knowledge from the behavioural sciences. This study project is a combination of a literature review and exploratory review of a proposed new concept. It stops short of researching the validity of "matrix costing" as an alternative costing technique. It does, however, lay the theoretical foundations to explore this topic further.
AFRIKAANSE OPSOMMING: Hierdie studieprojek ondersoek die bestaande teoretiese beginsels van kosteberekening, evalueer nuwe kosteberekeningtegnieke en ondersoek die moontlikheid om kosteberekening te integreer met die gedragswetenskappe, met die doel om klassieke korporatiewe kosteberekeningdilemmas op te los. Kosteberekening kan in twee hoofdissiplines verdeel word: Kosteberekening vir bestuur- en beheerdoeleindes, en kosteberekening vir besluitnemingsdoeleindes. Hierdie studieprojek sal krities op die koste-allokasietegnieke fokus, wat die basis vorm vir alle kosteprestasiemeting en koste-analiesetegnieke, wat uiteindelik veronderstel is om alle besluite in die organisasie te regverdig. Hierdie studieprojek sal ook poog om 'n nuwe konsep te definieer, naamlik "matrikskosteberekening". Matriks-kosteberekening behels die integrasie van verskeie koste-allokasietegnieke om 'n nuwe stelsel te vorm, wat met bestaande rekeningkundige stelsels sal integreer, met die doel om die dilemma van inkomste allokasie aan te spreek vir die doeleindes van winsgewendheidsanalise. Dit sal vermag word deur gebruik te maak van kennis verkry uit die gedragswetenskappe. Die studieprojek is 'n kombinasie van 'n literatuuroorsig en 'n verkennende oorsig van die voorgestelde konsep. Die studieprojek sal nie die geldigheid van matrikskosteberekening as 'n alternatief op huidige kosterekeningtegnieke navors nie. Dit sal wel die teoretiese basis daarstel vir die verdere verkenning van die onderwerp.

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Kaiser, Marcel. "The suitability of Environment Management Accounting (EMA) models applied by the German Mittelstand". Thesis, University of Gloucestershire, 2017. http://eprints.glos.ac.uk/5594/.

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The implementation of environmental management accounting (EMA) in Mittelstand companies is an uncharted area. Therefore, the aim of this study was to identify the ways, benefits, and disadvantages of implementing EMA in such companies. The choice of the approach and method depended on the following reasons: As the observed phenomena took place inside a company and depended on the attitudes of its members, an interpretivist and qualitative research approach was used that regarded a company as a socially constructed entity. The research was executed with a top-down deductive method starting with a literary review (on Mittelstand-like companies using EMA), and leading to hypotheses concerning the research aim. These assumptions were tested in a qualitative case study using a German Mittelstand company from the printing industry. To this end, the study used the company’s files, personal notes from management meetings, and interviews with experts from the focal company offering the deepest insight in the focal company. The analysis found two different results. Mittelstand companies will have trouble with implementing EMA. However, after having done this, they will only experience benefits and no disadvantages. During the EMA implementation there will probably be delays due to lacking expertise, conservative attitudes, and disturbed channels of information among the staff. However, these obstacles can be overcome with external experts guiding the EMA implementation, and with financial resources to pay them. EMA will then enable a Mittelstand company to track the flows of hazardous and harmless physical entities alike and its associated environmental and conventional costs. With this information the strategic management accounting (SMA) will be able to reduce these costs, to develop eco-friendly products, and to increase its resource efficiency, profits and competitiveness. In a Mittelstand company EMA should therefore be placed at the interface of proper accounting and SMA. FCA, ABC, flow cost accounting, input/output analysis, and EBSC seem to be the optimal methods to track and analyse a company’s physical flows and its related conventional and environmental costs. The former cost type depends on the quantities of the resources, with the latter one depending on the production of waste, the excessive use of water, wood, fuel, electric energy, hazardous chemicals and the process they are used in. To capture these costs it is best to use a set of primary metrics (reflecting the quantities of the resources) and secondary metrics (focussing on the flows and dangers of these resources). Measuring environmental costs of hazardous substances is difficult, since the production processes they are used in depend on chancy circumstances like accidents. Instead, it is also possible to use an EMA that only calculates the amounts of wood, water, waste, fuel, and electric energy needed for the use of hazardous substances. After multiplying these costs with a numerical and empirically obtained factor, the related environmental costs can now be measured both accurately and easily. Such a simplified EMA seems to be a promising method for Mittelstand companies with low technical skills.

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Abugalia, Muftah. "The influence of business environment on the effectiveness of management accounting practices : evidence from Libyan companies". Thesis, University of Huddersfield, 2011. http://eprints.hud.ac.uk/id/eprint/17509/.

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Although management accounting research based on contingency theory has a relatively long tradition, many recent studies have called for additional work in order to increase the understanding of possible contingency factors that explain the adoption of management accounting practices (MAPs). This, in addition to a general lack of knowledge of MAPs, especially in developing countries, is the motivation for this research study. The main focus of this research is to investigate the state of MAPs within Libyan companies and identify and explain the relationships between these MAPs and contingent factors. To capture these relationships in sufficient depth, a theoretical contingency model which includes 14 variables was developed based on an extensive review of the relevant literature and the examination of various possible forms and levels of fit. This model adopts both congruency and contingency approaches of fit and considers mediated relationships between contingent variables, MAPs and organisational performance. Primary data were collected by means of a survey questionnaire from 123 companies and face-to-face interviews with senior managers in 10 of these companies. The results of this study show that the adoption rates of most MAPs in Libyan companies are lower than those found in other countries as reported in the literature (e.g. USA, UK, Australia and India). MAPs in these Libyan companies also seem to serve a narrow range of purposes. In addition, budgeting practices are more popular and take precedence in the respondent companies. The testing of hypothesised direct and mediated relationships using regression analysis indicates that there is no single variable that has a significant effect on all three types of MAP (i.e. cost, budgets and measurement performance). Nine of the 14 contingent variables are statistically links to the type of MAP; seven of these (i.e. build strategy, differentiation strategy, prospector strategy, formalisation, product diversity, size and ownership type) to budgeting and performance measurement practices, and the other two (i.e. formalisation and ownership type) to cost and budgeting practices. Of significance also is the result that MAPs play a mediating role between many contingent variables and organisational performance. While most interviewees acknowledged the importance of contingent variables in relation to MAPs, they mentioned several reasons for not having MAPs that fully encompass the business environment. The reasons include lack of knowledge about MAPs, shortage of financial resources, the company being newly established, lack of top management support, absence of the culture of using MAPs and fear of change. Finally, this study represents a most comprehensive survey and explanation of MAPs in a developing country, namely Libya, which is an emerging economy. It contributes to enriching our understanding of how MAPs can be adopted more effectively and efficiently from a contingency perspective, through identifying the impact of this relationship on organisation effectiveness in developing countries, and to bridging the gap in MAPs literature. However, this study not only contributes to the inspiration and helps to identify whether there are differences in the relationship between contingent factors and MAPs between industrialised and developing countries, but also gives a more in-depth understanding of these relationships for discerning the individual impacts of the various variables of contingent factors on various MAPs (i.e. cost, budgets and measurement performance).

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Mahmoud, Ali Gabir Salih Ali. "Impact of the contemporary manufacturing environment on cost accounting information systems "an Egyptian case study"". Thesis, University of Hull, 2000. http://hydra.hull.ac.uk/resources/hull:4638.

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This thesis examines the relevance of current cost accounting systems to the manufacturing environment. Egyptian manufacturing companies in the ex-public industrial sector have suffered from relatively various obstacles, with problems in production planning and control in particular. These impediments were responsible for negative effects on costs and caused low profitability for these companies in most years. Cost accounting systems were basically established for the purpose of preparing financial statements not for operational control.The literature was reviewed to explore changes in the manufacturing environment with emphasis on the developments in production planning and control systems and also to investigate the developments in cost accounting systems.To examine this research phenomenon empirically, a case study was conducted in an Egyptian EI-Nasr automotive manufacturing company. Data was collected from published and unpublished reports and by semi-structured interviews within the case company.The thesis is divided into two main parts: Part I to cover the literature review in this area. Part II for the case study analysis. The study covered three major areas of analysis. First is an overview of all factors which shape the old and new manufacturing environments and the developments in the systems of production planning and control. Second is a detailed investigation of the traditional and new cost accounting systems. Third is the main findings and conclusion including exposing the relationship between the different planning and control systems and the various cost accounting systems. It also includes a wide range of suggestions for improving the cost accounting systems of the studied case company.The major findings of this study were that manufacturing environment played a significant role in designing cost accounting systems. It concluded that planning capabilities of the company and suppliers play a significant role in the process of cost reduction and improve the competitive position.

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Al-Rehaily, Awad Salamah Fayez. "The evolution of accounting in Saudi Arabia : a study of its relevance to the social and economic environment". Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:4585.

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The need to study the evolution of accounting in its environmental setting in developing countries is increasingly recognised in the literature. The purpose of this thesis is to examine the evolution and status of accounting systems in developing countries, with particular reference to the Saudi Arabian environment. It attempts to highlight the main shortcomings in each component of the accounting system (education, profession, enterprise, government and national accounting) and to put forward suggestions and recommendations for improvement which reflect the socioeconomic development needs. The study has shown that Saudi Arabia is a developing country which has adopted a comprehensive development planning approach as its vehicle towards growth and socio-economic development, and its accounting system should serve this objective. In effect, however, the prevailing accounting system and practice in Saudi Arabia, including the recent developments, are based on the Anglo-Saxon accounting system, which is described as being complex to operate, particularly in a country with a relatively less sophisticated accountants' audience; its emphasis upon the external reporting and external auditing; and its virtual exclusion of government or public sector needs.In contrast, the study suggests that most accounting shortcomings in Saudi Arabia would be alleviated by the adoption of a uniform accounting system, as such a system would facilitate the collection, storage and communication of accounting data, and facilitate the training process and transfer of "know-how" and skills. It was also found that the prevailing conditions and circumstances of the accounting environment in Saudi Arabia indicate that a national uniform accounting system would be both desirable and feasible. These conditions and circumstances include, among other things, centralised development plans, the need for economic development, the small size of the private sector, the relatively low accounting education level, the weakness of the accounting profession, and the low level of management training.However, because such a system is likely to take a long time to establish, a plan for improving the current accounting system is proposed. The plan is based upon the socio-economic development needs of Saudi Arabia, which urgently require simultaneous improvements of all components of the accounting system noted above, by integrating them into a single framework of action. The plan assumes the willingness of accounting academicians, public accountants, and government officials, particularly those involved in planning, implementation, and control of the economic and financial activities of the country, to participate in the accounting improvement process. Moreover, the proposed plan should be viewed as a part of the overall five-year economic development plan which already exists.

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Rose, Antoine. "La comptabilité des émissions de gaz à effet de serre par enjeu : un outil d'analyse des impacts du changement climatique sur les activités d'une banque de financement et d'investissement". Thesis, Paris 9, 2014. http://www.theses.fr/2014PA090030/document.

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Cette thèse apporte une contribution à la définition d’un nouveau risque bancaire lié aux impacts économiques du changement climatique. Le changement climatique impactera les clients d’une Banque de Financement et d’Investissement (BFI) et aura des conséquences sur sa stratégie et la composition de son portefeuille d’activités. En revanche, des incertitudes demeurent sur les impacts économiques du changement climatique et créent un risque bancaire : le risque carbone. La quantification des « émissions de Gaz à Effet de Serre (GES) induites » par les activités des clients de la banque est une première étape nécessaire pour la gestion de ce nouveau risque. Après avoir étudié les différents modèles existants de comptabilité carbone, cette thèse propose un outil d’analyse basé sur une nouvelle forme de comptabilité carbone allouant les émissions de GES aux agents économiques en fonction de leur capacité à les réduire : « la comptabilité par enjeu ». Cet outil permet la réalisation d’une cartographie sectorielle et géographique des « émissions de GES induites » par un portefeuille de financement et d’investissement (en dette et en capital)
The PhD thesis is a contribution to the definition of a new banking risk related to the economic impacts of climate change. The climate change will impact the clients of a corporate and investment bank and will have consequences on its strategy and the composition of its business portfolio. Nevertheless, uncertainties remain on the economic impacts of climate change and create a new risk for the banks: the carbon risk. The quantification of “GreenHouse Gases (GHG) emissions induced” by the businesses of the bank’s clients is a first step required for managing this new risk. After having studied the various models of carbon accounting, this PhD thesis proposes an analysis tool based on a new form of carbon accounting by allocating the GHG emissions to the economic agents in accordance with their ability to reduce it: “the accounting by issue”. This tool allows mapping sectorally and geographically of the “GHG emissions induced” by a financing and investment portfolio (in debt and equity capital)

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Lima, Pereira Afonso Paulo Sérgio. "Modelling the intertwined roles of institutional and technical environments in management accounting change : the case of cost management change in Portuguese manufacturing SMEs". Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.630931.

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Some theorists (e.g. Scott, 1987a; Gupta et al., 1994; Geiger and Ittner, 1996) have been suggesting a combined analysis of economic and institutional pressures (coercive, normative and mimetic - DiMaggio and Powell, 1983) to enrich the understanding of the adoption and use of new management accounting systems. The conceptualization of the intertwined roles of technical and institutional environments is an issue that has been neglected in the literature on management accounting change (Carruthers, 1995; Abernethy and Chua, 1996). In fact, little attention has been given to the motives of management accounting changes (Hopwood, 1987; Malmi, 1999). The relationship between technical and institutional factors has had some empirical evidence (e.g. Granlund et aI., 1998; Drennan and Kelly, 2002). Furthermore, Oliver (1991) and Modell (2002) offered frameworks which can partially accommodate the interconnected roles of technical and institutional environments. Oliver's (1991) model of strategic choice in response to institutional pressures offers an approach which is an attempt to connect both environments. On the other hand, Modell (2002) proposes an analytical framework which is primarily based on institutional pressures, but which also assumes the moderating role of contextual factors that characterize the organization's technical environment. While both models constitute interesting theoretical contributions, they should be extended because they do not permit to accommodate the complexity of management accounting change when both technical and institutional environments and their intertwined roles should be considered. Drawing upon evidence related to cost management change in Portuguese manufacturing SMEs, this work offers empirical evidence on the intertwined roles of technical and institutional environments in the adoption of cost management practices. Findings proved that change in cost management practices is influenced by institutional pressures and by the organizations' technical environment. Both types of pressures and the intertwined nature of such influence are relevant to explain these phenomena. !his research project contributes to the literature into two additional ways. Firstly, It shows that technical and institutional environments can be intertwined in some processes of cost management change. This fact calls for an extended version of Modell's (2002) framework. Secondly, it demonstrates that cost management change can take more complex forms which cannot be accommodated into models based ,on an organization's strategic response to institutional pressures (i.e. Ohv~r s, 1991 approach). Accordingly analytical frameworks which go beyond Cont lllua of resistance and pressure must' be used.

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Kuklewski, Andrzej. "Accounting for uncertainty in a business case analysis for implementing advanced technology ordnance surveillance in a munitions management environment". Monterey California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/10141.

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MBA Professional Report
The purpose of this project was to support the Advanced Technology Ordnance Surveillance (ATOS) project office in conducting a return on investment analysis. The approach taken to support the ROI analysis was to build a model consistent with the need for a Business Case Analysis (BCA) for an ATOS Advanced Concept Technology Demonstration (ACTD), which allows generating the return on investment distribution, while also assuming a range of uncertain savings assumptions. Additionally, the model that was built required testing with notional data in order to evaluate its functionality.

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Sibanda-Ndiweni, Esinath. "A structuration analysis of the production and reproduction of management accounting and quality practices in a volatile socio-political environment". Thesis, University of Essex, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.395099.

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Mlejnek, Tomáš. "Reporting udržitelného rozvoje". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224580.

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Thesis deals with the reporting of sustainability development and its mode of administration of regular reports. The first section contains information ofsustainability development and a summary of the approach of the UN and the EU to sustainability development, which influenced business attitudes to the disclosure of periodic results using standardized reporting of sustainability. The second part analysis the situation of companies in the administration report brewing on sustainability and social responsibility. The aim is to develop recommendations for the creation of reports on sustainable development and social responsibility on the basis of previous analyzes and evaluation of their development.

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O'Brien, Patricia Ann, i patricia o'brien@rmit edu au. "COncepts and costs for the maintenance of productive capacity: a study of the measurement and reporting of soil quality". RMIT University. Accounting and Law, 1999. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20040930.170346.

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This thesis studies the role accounting plays in the monitoring and reporting of soil quality in one sector of the agricultural industry, broadacre farming. A survey was conducted with broadacre farmers in the Loddon Catchment, Victoria, Australia. The primary aim was to determine the effectiveness accounting plays in providing information to decision makers relative to the productive capacity in soil quality and not just on profits. The capital asset in this study was defined as soil quality. Soils and soil quality in particular, are major elements in determining land value. The concern is decisions are being made by potential buyers and other decision makers, particularly policy makers, with regards to soil quality on the basis of incomplete and often misleading information. It is proposed that a major reason is due to the fact that different participants in the agricultural and accounting industries require and use different information. The accounting systems used by farmers are those that have been developed for the manufacturing sector which may not be appropriate for managing long-term, complex resources such as soil. The farmers themselves did not find formal accounting reports useful for decision making because these reports are based on uniform standards and market prices. The topic of soil quality and land degradation is viewed from two perspectives. In one perspective, the proprietary view; the accounting emphasis is on the ownership of assets and the change, both in income and capital, in these assets over time. In this case the accounting equation is seen as assets - liabilities = equities. The proprietor takes all the risk. A more recent perspective in accounting, the entity view, emphasises the assets whether financed from equity or debt and where the accounting equation is seen as assets = equities. The emphasis changes to the income flow from these assets and more interest is shown in current market prices as a reflection of the future value of these assets Profit is not necessarily a good indicator of what farmers are doing for their capital asset. There needs to be greater emphasis on costs undertaken for the conservation of soil. Those costs should be considered an investment and put into the balance sheet and not the profit and loss statement. The major finding of study demonstrates that decision making groups have different

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