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Sumit Lodhia - One of the best experts on this subject based on the ideXlab platform.
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accountants responses to the Environmental agenda in a developing nation an initial and exploratory study on fiji
Critical Perspectives on Accounting, 2003Co-Authors: Sumit LodhiaAbstract:Abstract This paper initially highlights the potential role(s) of accountants in ensuring Environmental sensitivity in businesses through the mechanism commonly referred to as Environmental Accounting. It then proceeds to discuss their actual involvement in these issues through a review of past literature on the role of accountants in Environmental management Accounting and reporting in organizations and the presentation of a local study on Environmental Accounting. This study seeks to gain insights into the preparedness of accountants in Fiji to handle Environmental Accounting within the conventional Accounting framework. The findings of this research are reflective of contemporary international studies, suggesting that Fiji accountants are conspicuously absent from Environmental management Accounting and reporting in organizations. This has been attributed to their lack of competence in Environmental matters and the voluntary nature of the present Environmental Accounting practice. Even though the characteristics of a developing nation which pose practical difficulties for the implementation of Environmental Accounting in a country like Fiji need to be acknowledged, a more proactive stance from the local accountancy profession, academics, the private and public sector is warranted. It is envisaged that this initial research will add to the limited literature on Environmental Accounting in developing nations and provide a useful framework for further studies, especially those in the South Pacific context.
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accountants responses to the Environmental agenda in a developing nation an initial and exploratory study on fiji
Critical Perspectives on Accounting, 2003Co-Authors: Sumit LodhiaAbstract:Abstract This paper initially highlights the potential role(s) of accountants in ensuring Environmental sensitivity in businesses through the mechanism commonly referred to as Environmental Accounting. It then proceeds to discuss their actual involvement in these issues through a review of past literature on the role of accountants in Environmental management Accounting and reporting in organizations and the presentation of a local study on Environmental Accounting. This study seeks to gain insights into the preparedness of accountants in Fiji to handle Environmental Accounting within the conventional Accounting framework. The findings of this research are reflective of contemporary international studies, suggesting that Fiji accountants are conspicuously absent from Environmental management Accounting and reporting in organizations. This has been attributed to their lack of competence in Environmental matters and the voluntary nature of the present Environmental Accounting practice. Even though the characteristics of a developing nation which pose practical difficulties for the implementation of Environmental Accounting in a country like Fiji need to be acknowledged, a more proactive stance from the local accountancy profession, academics, the private and public sector is warranted. It is envisaged that this initial research will add to the limited literature on Environmental Accounting in developing nations and provide a useful framework for further studies, especially those in the South Pacific context.
Anantawikrama Tungga Atmadja S E - One of the best experts on this subject based on the ideXlab platform.
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analisis penerapan akuntansi lingkungan pada badan usaha milik desa untuk mewujudkan green Accounting studi pada bumdes desa tajun kecamatan kubutambahan kabupaten buleleng provinsi bali
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2018Co-Authors: Dewa Gede Anom Jambe I Adnyana, Anantawikrama Tungga Atmadja S EAbstract:BUMDes merupakan salah satu bentukan badan usaha desa dalam meningkatkan kesejahteraan desa lewat optimalisasi sumber daya yang ada di desa. Pembentukan BUMDes sesuai dengan PMDN No.39 Tahun 2010 tentang Pembentukan BUMDes. BUMDes dalam operasinya diharapkan menunjukan tanggungjawab sosialnya dengan menerapkan akuntansi lingkungan. Tujuan dari penelitian ini untuk menganalisis penerapan akuntansi lingkungan pada BUMDes Desa Tajun terkait penciptaan Green Accounting. Metode penelitian yang digunakan yaituwawancara, observasi dan studi dokumentasi. Data yang diperoleh dianalisis menggunakan metode analisa data deskriptif komparatif. Hasil penelitian menunjukan bahwa, tidak terdapat perlakuan khusus terhadap biaya-biaya lingkungan di BUMDes Desa Tajun. BUMDes Desa Tajun melalui unit TPST hanya menerapkan akuntansi lingkungan secara normatif, sehingga dapat dikatakan BUMDes Desa Tajun belum menerapkan akuntansi lingkungan secara sempurna. Kata Kunci : Limbah, Biaya Lingkungan, Akuntansi Lingkungan BUMDes is one form of bussines entity in improving the welfare of rural villages through the optimization of existing resources in the village. BUMDes waa build according PMDN No.39 Tahun 2010 about BUMDes Building. BUMDes in operation well give best corporate social responsibility with implementation of Environmental Accounting. The purpose of this research to analyze the application of Environmental Accounting at BUMDes in Tajun Village toreliazed Green Accounting. The method of research make were obtained with interview, observation and documentation study. The data will analyze with method description komparatif analyzis. The result indicated that, there is not special treatment o\for Environmental costs in BUMDes at Tajun Village. BUMDes in Tajun Village only implement Environmental Accounting with normative method, so that it can be said BUMDes in Tajun Village yet to implement Environmental Accounting with perfectly. keyword : Waste, Environmental Costs, Environmental Accounting
Jan Bebbington - One of the best experts on this subject based on the ideXlab platform.
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theorizing engagement the potential of a critical dialogic approach
Accounting Auditing & Accountability Journal, 2007Co-Authors: Jan Bebbington, Judy Brown, Bob Frame, Ian ThomsonAbstract:Purpose - The purpose of this paper is to contribute to discussions about engagement in social and Environmental Accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is introduced to derive principles to inform “on the ground” engagements. Applying dialogic thinking to social and Environmental Accounting encourages the development of dialogic forms of accountability, more authentic engagements and is more likely to contribute to sustainable social and Environmental change. Design/methodology/approach - Contains a synthesis of literature from within and beyond social and Environmental Accounting to shed light on the issues addressed by the special issue. Findings - Research engagements in social and Environmental Accounting need not be taken in a haphazard manner uninformed by theory. In particular, the “learning turn” in social sciences has generated a large body of theorizing (informed by concrete engagement activities) that can be used to shape, guide and support engagement. Practical implications - The principles developed can be used to inform future research design, with the aim of increasing the likelihood that such engagements will yield outcomes of “value” usually defined as emancipatory changes. Originality/value - This paper develops a new (to Accounting) theoretical perspective.
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social and Environmental Accounting auditing and reporting a potential source of organisational risk governance
Environment and Planning C-government and Policy, 2007Co-Authors: Jan Bebbington, Ian ThomsonAbstract:The authors examine the extent to which the practices of social and Environmental Accounting, auditing, and reporting (SEAAR) provide opportunities for the identification, communication, and management of social and Environmental risks. In introducing and exploring Accounting practices, the theoretical allegiances of Accounting are also outlined in order to situate Accounting as a social science discipline which experiences similar debates to other areas of scholarship. The authors also extend discussion of risk governance and Accounting by reference to the ‘new’ literature on risk from writers such as Adams, Beck, and Lash. It is suggested that the insights from these broader theorists on risk apply equally to conventional Accounting and attempts via SEAAR to create an expanded governance framework. In particular, Beck identifies a number of critical aspects of risk governance that are also central to an understanding of Accounting, including: the danger of seeking verifiable and neutral truth; the causal denial of harm; the contestation of expert and lay knowledge of risks; social construction of risk; and the radicalisation of rationality. Paraphrasing Beck, it is argued that Accounting and accountants are incapable of managing the risks of industrialisation as they are implicated in the creation and multiplication of these risks, yet Accounting and accountants, in particular those engaged in SEAAR, can play an essential role in identifying these risks. It is further argued that the contribution of SEAAR to risk governance will largely depend upon a radicalisation of Accounting rationality in practice.
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Accounting change or institutional appropriation a case study of the implementation of Environmental Accounting
Critical Perspectives on Accounting, 2001Co-Authors: Carlos Larrinaga, Jan BebbingtonAbstract:This paper is an attempt to contribute to the debate within the Accounting literature as to the likely efficacy of Environmental Accounting. For purposes of exposition, one can simplify and point to two contrasting positions in the literature. The first suggests that organizations can and do change in substantive ways when they respond to the Environmental agenda and that Environmental Accounting is part of the process of enabling these organizational changes. In contrast, the second position posits that organizations will not change in response to Environmental demands. Rather, they will change the Environmental agenda itself in order to ensure that organizational activities can carry on as before. These two positions are characterized as "organizational change" and "institutional appropriation". In this paper these competing perspectives are explored by drawing from a case study of a Spanish electricity utility.
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green Accounting cosmetic irrelevance or radical agenda for change
Asia-Pacific Journal of Accounting, 1997Co-Authors: D R J Owen, Rob Gray, Jan BebbingtonAbstract:ABSTRACT Environmental Accounting is enjoying an unprecedented resurgence to the point where, for the first time in its relatively short history, it looks like becoming an accepted part of the Accounting firmament. However, there is a price for this recognition. That is, for many commentators—especially those associated with the Accounting profession—Environmental Accounting is in the process of being reduced to something which will code easily into existing financial Accounting and/or management Accounting principles. If this were to happen then there is little of value which, in our view, could be said about the subject. We view Environmental Accounting as being a great deal larger in scope than this and, more especially, a great deal more important than a minor adjustment to the costs or the risk profile of a few companies. This distinction—between “conventional” and more “radical” approaches to Environmental (and social) Accounting is central to this paper in which we attempt to address the critics—mo...
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the greening of enterprise an exploration of the non role of Environmental Accounting and Environmental accountants in organizational change
Critical Perspectives on Accounting, 1995Co-Authors: Rob Gray, Jan Bebbington, Diane Walters, Ian ThompsonAbstract:Abstract This paper is predominantly an empirical investigation which reports upon a part of a continuing project into the "greening of Accounting", (Gray, 1990; 1992; Gray et al., Bebbington et al., 1994) In particular, the paper reports upon the field work undertaken to attempt to assess what, if anything, accountants were doing—and could do—to help organizations respond to the Environmental agenda. The paper is motivated by Power's (1992) argument that change in Accounting can have a significant influence on conceptions of the organization but that the direction of such influence cannot be predicted. The investigation is grounded in Laughlin's (1991) model of organizational change and Llewellyn's (1993) explanations of organizational boundary management. The bulk of the paper attempts to explicate these models in the context of change in the natural environment agenda. The empirical investigation then attempts to link observations about current organizational behaviour with these models. However, it becomes apparent that conventional Accounting practice is having little, if any, (positive) influence on this process. We do find evidence of a increase in "Environmental account" which, it seems, are playing an important role in both aiding the development of the organizations' Environmental agenda and helping negotiate the meaning of "the natural environment" for organizations. Whilst we are more positive about the potential for such accounts—and a potential role for accountants—we do conclude by recognizing that questioning the benign nature of "Environmental Accounting" is a far from trivial activity, (see, for example, Cooper, 1992).
Ihda Arifin Faiz - One of the best experts on this subject based on the ideXlab platform.
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penerapan akuntansi lingkungan pada badan usaha milik desa untuk mewujudkan green Accounting studi kasus pada badan usaha milik desa x
Monex : Journal of Accounting Research - Politeknik Harapan Bersama Tegal, 2019Co-Authors: Rizky Wulandari, Dina Natasari, Ihda Arifin FaizAbstract:Abstract Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improve village welfare through the optimization of village resources. BUMDes in its operations is expected to show social responsibility to the community. One of the social responsibilities is to apply Environmental Accounting. Environmental Accounting means that Accounting as a source of management's responsibility information to stakeholders which also provide information about the impact of business processes entity to the surrounding environment. Information on the Environmental impacts disclosed in the financial statements which are referred to as Green Accounting. This research aims to analyze the application of Environmental Accounting on BUMDes "X" in relation to the realization of Green Accounting. Analysis of the application of Environmental Accounting to benchmark whether the Green Accounting entity is realized or not. This research is a qualitative descriptive study. The analysis was conducted by conducting in-depth interviews with the relevant parties as well as observing the Environmental Accounting, analyzing the BUMDes financial statements, and documenting the results. Data obtained through interviews, observation, and documentation. The data that has been obtained is then documented and drawn conclusions. The results showed that in accordance with PSAK 1 concerning the presentation of financial reporting, BUMDes "X" has compiled reports relating to Environmental impacts. Although the report is still simple, the separate presentation of this Environmental Accounting report has shown concern for BUMDes "X" in providing information related to Environmental Accounting. Optimization of the application of Environmental Accounting ultimately depends on the policy, human resources, and infrastructure readiness of the implementing entity. . Keywords: Environmental Accounting, green Accounting, Environmental costs, financial statement, social responsibility
Dewa Gede Anom Jambe I Adnyana - One of the best experts on this subject based on the ideXlab platform.
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analisis penerapan akuntansi lingkungan pada badan usaha milik desa untuk mewujudkan green Accounting studi pada bumdes desa tajun kecamatan kubutambahan kabupaten buleleng provinsi bali
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2018Co-Authors: Dewa Gede Anom Jambe I Adnyana, Anantawikrama Tungga Atmadja S EAbstract:BUMDes merupakan salah satu bentukan badan usaha desa dalam meningkatkan kesejahteraan desa lewat optimalisasi sumber daya yang ada di desa. Pembentukan BUMDes sesuai dengan PMDN No.39 Tahun 2010 tentang Pembentukan BUMDes. BUMDes dalam operasinya diharapkan menunjukan tanggungjawab sosialnya dengan menerapkan akuntansi lingkungan. Tujuan dari penelitian ini untuk menganalisis penerapan akuntansi lingkungan pada BUMDes Desa Tajun terkait penciptaan Green Accounting. Metode penelitian yang digunakan yaituwawancara, observasi dan studi dokumentasi. Data yang diperoleh dianalisis menggunakan metode analisa data deskriptif komparatif. Hasil penelitian menunjukan bahwa, tidak terdapat perlakuan khusus terhadap biaya-biaya lingkungan di BUMDes Desa Tajun. BUMDes Desa Tajun melalui unit TPST hanya menerapkan akuntansi lingkungan secara normatif, sehingga dapat dikatakan BUMDes Desa Tajun belum menerapkan akuntansi lingkungan secara sempurna. Kata Kunci : Limbah, Biaya Lingkungan, Akuntansi Lingkungan BUMDes is one form of bussines entity in improving the welfare of rural villages through the optimization of existing resources in the village. BUMDes waa build according PMDN No.39 Tahun 2010 about BUMDes Building. BUMDes in operation well give best corporate social responsibility with implementation of Environmental Accounting. The purpose of this research to analyze the application of Environmental Accounting at BUMDes in Tajun Village toreliazed Green Accounting. The method of research make were obtained with interview, observation and documentation study. The data will analyze with method description komparatif analyzis. The result indicated that, there is not special treatment o\for Environmental costs in BUMDes at Tajun Village. BUMDes in Tajun Village only implement Environmental Accounting with normative method, so that it can be said BUMDes in Tajun Village yet to implement Environmental Accounting with perfectly. keyword : Waste, Environmental Costs, Environmental Accounting