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Management Accounting Standards for Sustainable Business Practices / Ionica Oncioiu, Gary Cokins, Sorinel Capusneanu, Dan Ioan Topor

By: Contributor(s): Material type: TextTextSeries: Advances in Finance, Accounting,and Economics (AFAE) Book SeriesCopyright date: Hershey, Pa. : IGI Global, ©2020Description: 1 online resourceContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781799801801 (electronic bk.)
  • 9781799801788
Subject(s): LOC classification:
  • HF5657.4 .M366 2020
Online resources:
Contents:
Chapter 1. Management accounting: the sustainable strategy map and its associated sustainability balanced scorecard -- Chapter 2. Environmental management accounting: a business perspective on the policies, analyses, and benefits of its implementation -- Chapter 3. Planning, budgeting, and green controlling: the budgetary process of an economic entity -- Chapter 4. The informational value of the profit and loss account in line with international accounting standards -- Chapter 5. Sustainability reporting: stakeholders and reporting of sustainability accounting information -- Chapter 6. Financial audit in Romanian enterprises: coming across tendencies, profits, further tasks, and improvement of business strategies -- Chapter 7. Sustainable business practices and their influence on manager decisions: transversal study -- Chapter 8. The effect of accounting manipulation on the business performances -- Chapter 9. Circular economy and circular business models in the actual global ecological context: various approaches -- Chapter 10. Perceiving the value of the company in managing business risks: evidence from Finland -- Chapter 11. Importance of ethics and education to understand the audit mission -- Chapter 12. Important managerial controversies in conversion of financial statements -- Chapter 13. Creative accounting and its impact on financial statements -- Chapter 14. The concept of corporate reporting and audit quality -- Chapter 15. Implementation of time-driven activity-based costing system in the manufacturing industry: evidence from Turkey.
Summary: Modern companies are under increasing pressure to conduct their business in an environmentally responsible manner due to social and environmental problems. They must find the means to deploy their businesses in a socially- and environmentally-sustainable way without sacrificing their economic performance (e.g., profits to shareholders and owners) and wellbeing. By integrating multiple processes and methods, management accounting plays a key role in achieving a company's sustainability, notably by providing reliable, relevant, accurate, and timely information to managers. Management Accounting.
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Includes bibliographical references and index.

Chapter 1. Management accounting: the sustainable strategy map and its associated sustainability balanced scorecard -- Chapter 2. Environmental management accounting: a business perspective on the policies, analyses, and benefits of its implementation -- Chapter 3. Planning, budgeting, and green controlling: the budgetary process of an economic entity -- Chapter 4. The informational value of the profit and loss account in line with international accounting standards -- Chapter 5. Sustainability reporting: stakeholders and reporting of sustainability accounting information -- Chapter 6. Financial audit in Romanian enterprises: coming across tendencies, profits, further tasks, and improvement of business strategies -- Chapter 7. Sustainable business practices and their influence on manager decisions: transversal study -- Chapter 8. The effect of accounting manipulation on the business performances -- Chapter 9. Circular economy and circular business models in the actual global ecological context: various approaches -- Chapter 10. Perceiving the value of the company in managing business risks: evidence from Finland -- Chapter 11. Importance of ethics and education to understand the audit mission -- Chapter 12. Important managerial controversies in conversion of financial statements -- Chapter 13. Creative accounting and its impact on financial statements -- Chapter 14. The concept of corporate reporting and audit quality -- Chapter 15. Implementation of time-driven activity-based costing system in the manufacturing industry: evidence from Turkey.

Modern companies are under increasing pressure to conduct their business in an environmentally responsible manner due to social and environmental problems. They must find the means to deploy their businesses in a socially- and environmentally-sustainable way without sacrificing their economic performance (e.g., profits to shareholders and owners) and wellbeing. By integrating multiple processes and methods, management accounting plays a key role in achieving a company's sustainability, notably by providing reliable, relevant, accurate, and timely information to managers. Management Accounting.

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