The Experts below are selected from a list of 9372 Experts worldwide ranked by ideXlab platform
Robert D Cairns - One of the best experts on this subject based on the ideXlab platform.
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Green Accounting for Black Gold
The Energy Journal, 2009Co-Authors: Robert D CairnsAbstract:In the petroleum industry, valid Green economic Accounting magnitudes are influenced by natural and other constraints on production, by non-convexity of technology and by non-optimality of output. The paper undertakes an economic analysis of oil extraction that explicitly represents the conditions and constraints that influence the decisions of a firm. This microeconomic analysis diverges from conventional, "Hotelling" macroeconomic models of nonrenewable-resource extraction and has substantially different findings. Optimality conditions such as Hotelling's rule or first-order conditions are not utilized in defining Accounting statistics. Contrary to the findings of many studies, it is found that traditional (non-Green) Accounting practice for commercial natural resources such as petroleum sensibly balances the aims of economic Accounting. Instead, adjustments to practice are most needed for non-commercial values such as pollution or amenities.
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Green Accounting for an Externality, Pollution at a Mine
Environmental and Resource Economics, 2004Co-Authors: Robert D CairnsAbstract:This paper takes a value-added approach to ``Green''Accounting at an individual microeconomic unit, a mine. Capacities forextraction and for abatement of pollution are chosen subject to anenvironmental regulation. The implications for Accounting for resource andenvironmental degradation are discussed. Depreciation is not quantitativelyunique, but can be compared qualitatively with a condition involving shadowprices. The costs of defensive expenditures contribute to increasing GreenNNP, but depreciation of the resource is a charge against GNP in computingGreen NNP. Income from capital is the return on the undepreciated values ofextractive capacity, abatement capacity and the resource, and is a part ofnet domestic income.
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principles of Green Accounting for renewable and nonrenewable energy resources
Energy Policy, 2004Co-Authors: Robert D CairnsAbstract:Investment in an energy project has several economic effects. Green Accounting is a method of evaluating the effects attributable to nature and using the values for policy evaluation or to make net national product (NNP) a more comprehensive indicator of social welfare. Adjusting for the natural effects that are mediated in markets influences only the timing of amendments to NNP. It has a transitory effect, rather than the long-run effect desired in Green Accounting. The long-run effect that Green Accounting can have is to recognize the values of nonpriced environmental amenities, making them explicit inputs to decision making.
Salah El Serafy - One of the best experts on this subject based on the ideXlab platform.
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Green Accounting and economic policy
Ecological Economics, 1997Co-Authors: Salah El SerafyAbstract:Abstract Through the lens of conventional national Accounting, resource depletion and natural environment degradation often appear misleadingly as desirable economic growth. The old System of National Accounts (SNA) has been revised and a set of environmental ‘satellite accounts’ proposed. Certain weaknesses, however, pervade the new proposals. The conventional measurements remain largely unaltered, and the satellite accounts are of unclear purpose and unnecessarily complex. As proposed, they rely on the valuation of environmental stocks, while the economically more important flow accounts, to their detriment, are to be derived indirectly from changes in stock values. The SNA, the paper stresses, is primarily an economic framework, incapable of capturing all environmental change, and the national accounts are far more useful economically than environmentally. Greening the accounts would be optional for most affluent countries, whose overriding environmental concern is pollution. This can be addressed directly through taxation and regulation. Pollution information in satellite accounts can indeed be valuable, but revised and fully integrated resource Accounting is a priority concern for those developing countries that are running down natural resources, and for which conventional Accounting distorts macroeconomic measurement, analysis and policy. The paper argues that Green Accounting can only ensure income (sometimes called weak) sustainability, which should be considered as a step leading ultimately to an ecological (or stronger) sustainability.
Jeffrey R Vincent - One of the best experts on this subject based on the ideXlab platform.
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Green Accounting from theory to practice
Environment and Development Economics, 2000Co-Authors: Jeffrey R VincentAbstract:A decade has passed since Wasting Assets, a study of Indonesia by Robert Repetto and colleagues at the World Resources Institute, drew widespread attention to the potential divergence between gross and net measures of national income. This was by no means the first ‘Green Accounting’ study. Martin Weitzman, John Hartwick, and Partha Dasgupta and Geoffrey Heal had all conducted seminal theoretical work in the 1970s. But the World Resources Institute study demonstrated that data were adequate even in a developing country to estimate adjustments for the depletion of some important forms of natural capital and that the adjustments could be large relative to conventional, gross measures of national product and investment. The adjusted, net measures suggested that a substantial portion of Indonesia's rapid economic growth during the 1970s and 1980s was simply the unsustainable ‘cashing in’ of the country's natural wealth.
Hanifa Zulhaimi - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH PENERAPAN Green Accounting TERHADAP KINERJA PERUSAHAAN
Jurnal Riset Akuntansi dan Keuangan, 2015Co-Authors: Hanifa ZulhaimiAbstract:The purpose of this research is to analyze the implementation of Green Accounting and to find an impact of application of Green Accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green Accounting is a realization of corporate social responsibility to relieve the impact. The implementation of Green Accounting can give good image for the company however preliminary research found not many companies are implementing Green Accounting. This research will use quantitave approach and different test or paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green Accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of Green Accounting theory and enhancement of the implementation of Green Accounting especially in Indonesian Industri on Asian Economic community era.
Solindrainada, Fairuz Alika - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH PENERAPAN Green Accounting, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN
2020Co-Authors: Solindrainada, Fairuz AlikaAbstract:FAIRUZ ALIKA SOLINDRAINADA. The Effect of Green Accounting Implementation, Independent Commissioner, and Institutional Ownership on Firm Performance. Faculty of Economics, State University of Jakarta, 2020. Advisor: (1) ) DR. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA; (2) Tri Hesti Utaminingtyas, SE., M.SA. This research was conduct to obtain empirical evidence regarding the effects of Green Accounting Implementation, Independent Commissioner, and Institutional Ownership on Firm Performance. This study uses secondary data with a sample of all annual report from mining companies which listed in Indonesian Stock Exchange (IDX) for period 2016-2018. The sampling technique uses purposive sampling, and obtained 21 sample with three years observation. Hypothesis testing uses significant level of 5%. The result shows that Green Accounting implementation has no effect on firm performance, Independent commissioner have an positive effect on firm performance, and Institutional ownership has no effect on firm performance. So, that further research can be done by adding other variabels such as leverage, company size and other variables to add newity to the research. Keywords: Green Accounting, Independent Commissioner, Institutional Ownership, Firm Performance
