The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Costs and Externalities in the Context of Social and Environmental Crises
Abstract
An in-depth analysis of the current approach of global crises reveals an obvious tendency to use nature as a resource rather than a stakeholder of human activities. The purpose of this chapter is a critical analysis of current knowledge in the field of accounting recognition policies and procedures, leading to a conceptual clarification of externalities induced by climate change. The most important result is an innovative framework for management accounting, based on a complex approach, triggered by the reality of social and environmental crises; the proposed component is the expanding of conventional costing model to an eco-costing model able to generate costs compatible with the sustainable development objectives. A fundamental inductive research is conducted to identify the theoretical and practical difficulties of externalities recognition in social and environmental accounting.
Related Content
Mukul Bhatnagar, Nitin Pathak.
© 2024.
16 pages.
|
Mitushi Singh, Mukul Bhatnagar.
© 2024.
32 pages.
|
Vikas Sharma, Sanjay Taneja, Kshitiz Jangir, Kirti Khanna.
© 2024.
15 pages.
|
Preet Kanwal.
© 2024.
17 pages.
|
Kapil Sharma, Yogesh Kumar, Rajiv Khosla, Sanjay Taneja.
© 2024.
16 pages.
|
Sanjeev Kumar, Mohammad Badruddoza Talukder, Firoj Kabir, Fahmida Kaiser.
© 2024.
15 pages.
|
K. K. Kishore Mishra, Swati Priya, Syed Sajid Hussain, Swati Gupta.
© 2024.
17 pages.
|
|
|