Environmental accounting practices: A Regulatory and internal management perspective

Yuliarini, Sarah; Othman, Zaleha Othman; Ismaila, Ku Nor Izah

doi:10.18533/jefs.v5i3.267

Cited by 8 publications

(7 citation statements)

References 19 publications

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“…By incorporating environmental accounting information, the university can gain a comprehensive understanding of its environmental performance and make informed decisions to further enhance conservation practices. EMA practices can support policy iprovement within organization [24].…”

Section: Enviromental Management Accounting Informationmentioning

confidence: 99%

Analyzing enviromental management accounting to increase university awareness towards sustainability

Mahmud,

Susilowati,

Sari

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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Currently, universities are concerned about environmental issues and their impacts. As a university with a conservation perspective, Universitas Negeri Semarang plays a significant role in solving environmental problems. This study explores environmental management accounting (EMA) practices and the motivations for their use in universities. The focus was on waste management, energy, and climate change. Qualitative content analysis was used in this research with the main source of the UI Green Metrics document and in-depth interviews with the head of the Conservation Technical Implementation Unit and its divisions. The results show that the two categories support environmental management accounting. Both energy and climate change contributed 21% to the EMA, and waste management accounted for 18%. Energy and climate change include energy-efficient appliance usage, smart building implementation, number of renewable energy sources on campus, number of renewable energy sources on campus, and total carbon footprint divided by the total campus population (metric tons per person). Furthermore, the waste in the college will be recycled through several programs, such as paper and plastic reduction, organic and inorganic waste management, sewage disposal, and toxic waste treatment.

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Section: Enviromental Management Accounting Informationmentioning

confidence: 99%

Analyzing enviromental management accounting to increase university awareness towards sustainability

Mahmud,

Susilowati,

Sari

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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“…Secondly, financial accounting should account for any revenue generated from sustainability initiatives, such as income from renewable energy generation or carbon credit trading. Careful consideration of depreciation and amortization schedules for sustainable assets is vital, factoring in their expected useful life and compliance with relevant regulations and standards (Bebbington, Russell, & Thomson, 2017;Gray, 2019;Yuliarini, Othman, & Ismaila, 2017).…”

Section: The Role Of Accounting In Higher Education Sustainabilitymentioning

confidence: 99%

Review on the Role and Impact of Accounting Practices in Enhancing Sustainability in Higher Education Management

Shonibare,

Adesanya,

Raji

et al. 2023

Edu.Lrng.Dvp.Ntn

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Sustainability has emerged as a critical factor in higher education management, with institutions striving to incorporate environmentally responsible practices and social consciousness into their operations. Accounting practices play a vital role in supporting and measuring the success of sustainability initiatives in these institutions. This research paper aims to review the role and impact of accounting practices in enhancing sustainability in higher education management. The study begins with a comprehensive literature review, examining the relationship between sustainability and accounting practices in educational institutions. It explores financial, managerial, and environmental accounting tools to promote sustainability. Case studies and examples of successful sustainability initiatives are presented to highlight effective practices. The paper also identifies challenges and barriers faced while implementing sustainable accounting practices. Finally, it provides best practices and recommendations, offering policy insights for higher education institutions seeking to enhance sustainability through accounting. This research contributes to a deeper understanding of the interplay between accounting practices and sustainability in higher education. It offers valuable insights for institutional leaders and policymakers seeking positive change.

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“…It plays an increasingly important role in the operation and management activities of enterprises. It is the most effective tool for the integration of strategy, business, and finance of enterprises [24]. And as management accounting is more and more valued by management, its role is no longer limited to the financial field.…”

Section: Management Accounting and Accounting Informatizationmentioning

confidence: 99%

Construction of Application Model of Accounting Framework Platform for Industry-Finance Integration Management under the Background of Multimedia Technology

Bian

Bian²

2022

Mobile Information Systems

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With the rapid development of multimedia technology today, digital technology research has penetrated into various fields. Based on the integration of industry and finance, management accounting breaks the barriers of business and financial communication, makes business and financial processes penetrate each other, reduces financial levels, improves work efficiency, and helps enterprises create value and improve their core competitiveness. In recent years, with the continuous emergence of new technologies such as big data, cloud computing, and blockchain, how to rely on multimedia technology to effectively realize the platform model of management accounting aiming at “integration of industry and finance” is a difficult problem faced by enterprise management. Combined with the characteristics of multimedia technology, this paper embeds the neural network algorithm in the design of the model and matches the optimization and processing of management accounting in decision-making under the guidance of fuzzy theory. Business decision-making is the core of all the work of enterprise management. The formulation of its decision-making scheme involves all business fields of the enterprise. The implementation of the decision-making scheme directly affects the business performance of the enterprise. The correctness of the decision-making scheme is directly related to the success or failure of the enterprise. Extracting and utilizing the huge financial data generated during the daily management of the enterprise’s financial department, a multimedia technology-based enterprise management accounting analysis model is designed and implemented.

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Environmental accounting practices: A Regulatory and internal management perspective

Cited by 8 publications

References 19 publications

Analyzing enviromental management accounting to increase university awareness towards sustainability

Analyzing enviromental management accounting to increase university awareness towards sustainability

Review on the Role and Impact of Accounting Practices in Enhancing Sustainability in Higher Education Management

Construction of Application Model of Accounting Framework Platform for Industry-Finance Integration Management under the Background of Multimedia Technology

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