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Management Accounting Standards for Sustainable Business Practices最新文献

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Sustainable Business Practices and Their Influence on Manager Decisions 可持续商业实践及其对管理者决策的影响
Management Accounting Standards for Sustainable Business Practices Pub Date : 1900-01-01 DOI: 10.4018/978-1-7998-0178-8.CH007
M. Tűrkeș, D. Topor, Sorinel Căpușneanu, D. Constantin
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引用次数: 0
Management Accounting 管理会计
Management Accounting Standards for Sustainable Business Practices Pub Date : 1900-01-01 DOI: 10.4018/978-1-7998-0178-8.CH001
G. Cokins, Sorinel Căpușneanu
{"title":"Management Accounting","authors":"G. Cokins, Sorinel Căpușneanu","doi":"10.4018/978-1-7998-0178-8.CH001","DOIUrl":"https://doi.org/10.4018/978-1-7998-0178-8.CH001","url":null,"abstract":"This chapter illustrates some aspects of sustainability balanced scorecard and its implementation within an economic entity in the aluminum industry. The main objectives of this chapter are to present balanced scorecard and integrate the fifth pillar into sustainability balanced scorecard, including some of its considerations and challenges. The authors identify the causes of SBSC appearance and its conceptual-evolving treatments, some considerations stemming from the practical experience of specialists, but also some current and future challenges. The focus is on the implementation of the SBSC within an economic entity in the aluminum industry by presenting an original case study. It highlights the steps taken in designing and presenting the SBSC, including the architecture of the strategic sustainability map used to translate the strategic objectives of the entity and the performance indicators. Through the authors' contribution, a new conceptual-empirical framework is created to consider debate and aspects of sustainability encountered in the business environment around the world.","PeriodicalId":336992,"journal":{"name":"Management Accounting Standards for Sustainable Business Practices","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127205615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Environmental Management Accounting 环境管理会计
Management Accounting Standards for Sustainable Business Practices Pub Date : 1900-01-01 DOI: 10.4018/978-1-7998-0178-8.CH002
Sorinel Căpușneanu, D. Topor, D. Constantin, Alexandru Lucian Manole, M. Hint
{"title":"Environmental Management Accounting","authors":"Sorinel Căpușneanu, D. Topor, D. Constantin, Alexandru Lucian Manole, M. Hint","doi":"10.4018/978-1-7998-0178-8.CH002","DOIUrl":"https://doi.org/10.4018/978-1-7998-0178-8.CH002","url":null,"abstract":"This chapter provides a business perspective on the policies and benefits provided by implementing environmental managerial accounting in various areas of activity. The main objectives of this chapter are to present the evolution of the EMA and its policies, business analyses carried out by specialists, including the benefits of implementing the EMA. All of these objectives are transposed into a case study based on the ABC method performed at an energy company. The implementation steps specific to the ABC method are presented by establishing the list of main activities, cost drivers, allocation of indirect costs, and determining unit costs. The theoretical aspects presented the basic national and international studies in the literature. The case study is based on data obtained from the energy company. The chapter ends with the authors' conclusions on the benefits of implementing EMA/ABC. This chapter contributes to the expansion of the theoretical and empirical framework of EMA and the methods used to implement it within various business companies.","PeriodicalId":336992,"journal":{"name":"Management Accounting Standards for Sustainable Business Practices","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129488783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Sustainability Reporting 可持续发展报告
Management Accounting Standards for Sustainable Business Practices Pub Date : 1900-01-01 DOI: 10.4018/978-1-7998-0178-8.CH005
D. Constantin, D. Topor, Sorinel Căpușneanu, Alexandru Manole
{"title":"Sustainability Reporting","authors":"D. Constantin, D. Topor, Sorinel Căpușneanu, Alexandru Manole","doi":"10.4018/978-1-7998-0178-8.CH005","DOIUrl":"https://doi.org/10.4018/978-1-7998-0178-8.CH005","url":null,"abstract":"This chapter presents, in a descriptive manner, the interrelation of the sustainability reporting concepts and the sustainability disclosure through internal and external stakeholders. The main objectives of this chapter are approaching the disclosure of environmental information, presenting the views of the stakeholders on the content and format of environmental reporting. The factors underlying the disclosure of the environmental information and the impact of these, including the views stakeholders on the content and presentation format of the environmental reporting, are presented and analyzed. A case study is also presented in order to highlight the disclosure and presentation of the environmental report of an industrial entity and the importance of the accounting information provided. This chapter brings a theoretical contribution to expand the knowledge on the environmental disclosure and reporting approaches. The authors' approaches remain open to the expansion of these issues at both national and international level and both in the academia and business area.","PeriodicalId":336992,"journal":{"name":"Management Accounting Standards for Sustainable Business Practices","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114844460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Circular Economy and Circular Business Models in the Actual Global Ecological Context 全球生态环境下的循环经济与循环商业模式
Management Accounting Standards for Sustainable Business Practices Pub Date : 1900-01-01 DOI: 10.4018/978-1-7998-0178-8.CH009
D. Constantin, Sorinel Căpușneanu, D. Topor, H. Aslam
{"title":"Circular Economy and Circular Business Models in the Actual Global Ecological Context","authors":"D. Constantin, Sorinel Căpușneanu, D. Topor, H. Aslam","doi":"10.4018/978-1-7998-0178-8.CH009","DOIUrl":"https://doi.org/10.4018/978-1-7998-0178-8.CH009","url":null,"abstract":"This chapter aims to synthesize some of the current issues of the circular economy and circular business models. Based on the international literature, the chapter highlights aspects such as the conceptual theoretical approaches of the circular economy and circular business models, interconnecting the principles of the circular economy, the difference between the linear and the circular economy, the circular economy and the sustainable development, the supply chain within the circular economy, possible business models of the circular economy, advantages and limitations in the successful implementation of the circular economy and supporting sustainability, other aspects of the circular economy and sustainability. The covered topics are based on the studies conducted by specialists and also present some author opinions on the sustainable development and circular economy. The chapter ends with the authors' conclusions on the impact of the circular economy and circular business models in the actual ecological context, launching possible future research topics for specialists.","PeriodicalId":336992,"journal":{"name":"Management Accounting Standards for Sustainable Business Practices","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127490603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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