1,720,969 research outputs found
Carbon emission accounting fraud
No full textThis chapter explores the motivation behind potential carbon emission accounting fraud by corporations. There are several different possible risks of carbon emission accounting fraud which remain mostly overlooked by researchers to date, despite the fact that such frauds have a negative impact on a country’s economy as well as the real purpose of mitigating carbon emissions. The chapter offers discussion of some potential risks of carbon emission accounting fraud as well as related prevention policy. The study suggests that an effective mandatory carbon emission related fraud prevention policy is essential to eliminate opportunities to commit such fraud by corporations
Konsumentenreaktionen auf ein zweites Preisschild - ein wirksames Kommunikationsinstrument für umweltfreundliches Kaufverhalten?
No full textConsumers are often unable to assess the environmental impact of food while making
purchasing decisions. Footprint labels provide consumers with information on the
environmental performance in order to differentiate between products and ultimately choose
environmentally friendly product alternatives. In this case study, a monetary indicator on the
basis of the eco-cost model using life cycle assessment data, called a second price tag, is used
to represent the environmental footprint of tomatoes. Two focus group sessions with a total of
twelve participants were conducted to gather insights on the acceptance and characteristics of
three label alternatives designed for the purpose of the study. The second price tag concept and
the design alternatives were assessed with regard to the requirements of understandability,
comparability, credibility, consistency, and relevance in decision-making. Propositions for a
second price tag can be derived from the results in the following categories: degree of
information input, degree of information output, degree of independence and degree of
voluntariness. The findings suggest that a low degree of information output using comparative
traffic light labeling might be useful, whereas a stand-alone monetary indicator was considered
too abstract and ineffective for comparison. Standardization and monitoring were critical
factors leading to the proposal of high independence of the label source to ensure high
credibility. The second price tag could serve as an effective communication tool for nonprocessed
food but needs to be further investigated with broader samples and more statistical
power.Verbraucher sind oft nicht in der Lage, die Umweltauswirkungen von Lebensmitteln im Rahmen von Kaufentscheidungen zu beurteilen. Labels, die einen ökologischen Fußabdruck des Produkts abbilden, bieten Verbrauchern Informationen über die Umweltleistung, um zwischen Produkten zu differenzieren und letztlich eine umweltfreundliche Produktalternative zu wählen. In dieser Fallstudie wurde ein monetärer Indikator auf Grundlage des Eco-Cost Models unter Verwendung von Ökobilanzdaten betrachtet, um den ökologischen Fußabdruck von Tomaten darzustellen. Dieser wird als zweites Preisschild bezeichnet. Zwei Fokusgruppen mit insgesamt zwölf Teilnehmern wurden durchgeführt, um Erkenntnisse über die Akzeptanz und die Merkmale von drei Label-Alternativen, die für den Zweck der Studie entworfen wurden, zu gewinnen. Das Konzept des zweiten Preisschildes und die Gestaltungsalternativen wurden mit Hinblick auf die Anforderungen der Verständlichkeit, der Vergleichbarkeit, der Glaubwürdigkeit, sowie der Konsistenz und Relevanz in der Entscheidungsfindung bewertet. Vorschläge für die Entwicklung eines zweiten Preisschildes können aus den Ergebnissen in den folgenden Kategorien abgeleitet werden: Grad des Informationsinputs, Grad des Informationsoutputs, Grad der Unabhängigkeit und Grad der Freiwilligkeit. Die Ergebnisse deuten darauf hin, dass ein geringes Maß an Informationsoutput unter Verwendung einer komparativen Ampelkennzeichnung nützlich sein könnte, während ein alleinstehender monetärer Indikator
zu abstrakt und ineffektiv für einen Produktvergleich wäre. Standardisierung und stetige Kontrolle sind entscheidende Faktoren, die zur Präferenz einer unabhängigen Quelle des Labels führen, um eine hohe
Glaubwürdigkeit zu erzeugen. Das zweite Preisschild könnte als wirksames Kommunikationsinstrument für unverarbeitete Lebensmittel dienen, obliegt aber weiterer Forschungsarbeit mit größeren Stichproben und quantitativen Methoden
Accounting for sustainable organisations: where is the accountant and why it matters?
No full textSustainability Accounting has been observed to be gaining relevance for corporate performance. This has been reflected both by the critical and the managerial schools of sustainability accounting – both with their interpretations of the impact of the accounting profession on successful sustainability accounting. Yet, both schools appear to focus on the technical abilities of accountants and to neglect a more essential component of the accountant’s function in organisations. The following paper investigates the role of the accountant from a promotor theory viewpoint. By using recent studies on the involvement of the accountant in sustainability accounting, it investigates the reasons that explain the insufficient involvement of accounting professionals and suggests why such is necessary. The results suggest that the involvement of the accountant is essential. However, as the paper argues, it is not his technical expertise that makes him essential for supporting sustainability accounting but his role as gatekeeper of sustainability-related information in organisations.http://enviroinfo.eu/sites/default/files/pdfs/vol7233/0601.pd
Rolling out Corporate Sustainability Accounting: A Set of Challenges
Get PDFThe benefits of improving corporate environmental and social performance have been addressed by an increasing number of companies in the past two decades. However, not all companies have been interested in the topic since it first came up. Thus, companies’ attempts to quantify sustainability performance typically start with a qualitative understanding of the impacts of the environment and society on corporate economic performance and vice versa. At the forefront of corporate sustainability accounting practice, research has highlighted the attempt of various companies to expand and transform sustainability information collection practices into regular, day-to-day activities known as sustainability accounting. However, this step – referred to as roll out – is related to various obstacles that hinder its success. The following conceptual paper identifies the obstacles in the roll-out process and suggests an approach to deal with them. Based on various studies in the field, the developed approach presents typical challenges and highlights their significance for the success of the roll out of corporate sustainability accounting. The contribution of the paper lies in the identification of decision-situations which – albeit essential for the success of the roll out – appear to be neglected by many decision makers, often with undesired consequences. The novelty of the findings can support higher and middle management in their transition from smallscale, project-based collection, analysis and provision of decision-making information to a company-wide, self-sustaining management accounting system that integrates social and environmental impacts of and upon business. This transition can contribute to the long-term success of the enterprise and reduce its externalities on environment and societ
Is environmental management accounting a discipline? A bibliometric literature review
No full textInternational audiencePurpose– The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline.Design/methodology/approach– Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double‐checked and examined by applying bibliometric measures.Findings– The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non‐accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals is also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become a mainstream field of research.Originality/value– The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research
Stimmen aus der Praxis : Ergebnisse aus den begleitenden Gesprächen mit Intermediären und Unternehmen zum Thema Ressourceneffizienz ; Arbeitspapier zu Arbeitspaket 4 des Projekts "Materialeffizienz und Ressourcenschonung" (MaRess)
Get PDFGoing Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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