CFP last date
20 January 2025
Call for Paper
February Edition
IJCA solicits high quality original research papers for the upcoming February edition of the journal. The last date of research paper submission is 20 January 2025

Submit your paper
Know more
The week's pick
Responsive image
SFLA-Based Line Balancing and Task Optimization in Master-Slave Controlled Hanger Transportation Systems for Garment Production

Duc Hoang Nguyen
Random Articles
Reseach Article

Development of Measuring the Efficiency using Economic and Environmental Resources, according to the basis Value and its Effect on Improving the Quality of Accounting Information

by Hebatallah M. Alkashef
journal cover thumbnail

International Journal of Computer Applications
Foundation of Computer Science (FCS), NY, USA
Volume 175 - Number 21
Year of Publication: 2020
Authors: Hebatallah M. Alkashef
10.5120/ijca2020920025

Hebatallah M. Alkashef . Development of Measuring the Efficiency using Economic and Environmental Resources, according to the basis Value and its Effect on Improving the Quality of Accounting Information. International Journal of Computer Applications. 175, 21 ( Sep 2020), 28-35. DOI=10.5120/ijca2020920025

@article{ 10.5120/ijca2020920025,
author = { Hebatallah M. Alkashef },
title = { Development of Measuring the Efficiency using Economic and Environmental Resources, according to the basis Value and its Effect on Improving the Quality of Accounting Information },
journal = { International Journal of Computer Applications },
issue_date = { Sep 2020 },
volume = { 175 },
number = { 21 },
month = { Sep },
year = { 2020 },
issn = { 0975-8887 },
pages = { 28-35 },
numpages = {9},
url = { https://ijcaonline.org/archives/volume175/number21/31578-2020920025/ },
doi = { 10.5120/ijca2020920025 },
publisher = {Foundation of Computer Science (FCS), NY, USA},
address = {New York, USA}
}
%0 Journal Article
%1 2024-02-07T00:25:41.474621+05:30
%A Hebatallah M. Alkashef
%T Development of Measuring the Efficiency using Economic and Environmental Resources, according to the basis Value and its Effect on Improving the Quality of Accounting Information
%J International Journal of Computer Applications
%@ 0975-8887
%V 175
%N 21
%P 28-35
%D 2020
%I Foundation of Computer Science (FCS), NY, USA
Abstract

Improving the quality of accounting information requires the need to take into account the efficient use of the organization for each of its current economic and environmental resources and expected to be obtained, since the efficient use of its economic resources is affected by the extent of its ability to use the available environmental resources efficiently; from an environmental and economic perspective, rather than adopting an economic perspective only when measuring its efficiency To exploit those resources. The research aims to provide a guide for the organization’s management that helps it create value for its available resources according to economic and environmental concepts together, and then achieve compatibility between environmental standards and the administrative perspective of environmental accounting, in order to help end a debate between supporters of value creation according to economic concepts, and those who advocate the need Taking environmental standards when searching for the facility to achieve the optimal use of the available resources. To achieve the aim of the research and clarify the effect of adopting the criterion of efficient use of environmental resources on improving the overall performance of the organization, the efficiency of operational programs was analyzed by relying on value concepts, which affect the use of environmental resources, according to the entrance to value-based management. The research relies on the economic concept of value trends, as an introduction to developing trends that make optimal use of available environmental resources; its application to measure the environmental impact of operational and production processes; and the analysis is based on clarifying the relationship between economic and environmental uses of available resources. The results of the analysis indicated that the efficiency of the use of capital in accordance with economic standards does not necessarily mean achieving efficiency in the exploitation of available resources from an environmental perspective, or in other words, achieving the institution to efficiently use the available economic resources, does not mean achieving that optimal use of these resources from an environmental perspective; these results It supports the view that there is no confirmed relationship or a perfect match between the efficiency of the organization in the use of its resources from an environmental perspective, and its ability to create economic value; the research results also confirmed that the efficiency of the use of environmental resources is in fact a key factor, and not a catalyst for achieving consumption The effective available capital resources.

References
  1. Albelda-Pérez, E., Correa-Ruiz, C., Carrasco, Fenech, F., 2007. Environmental management systems as an embedding mechanism: a research note. Accounting, Auditing & Accountability Journal 20, 403–422.
  2. Burritt, R.L., 2004. Environmental management accounting: roadblocks on the way to the green and pleasant land. Business Strategy and the Environment 13, 13–32.
  3. Burritt, R.L., 2012. Environmental performance accountability: planet, people, profits. Accounting, Auditing & Accountability Journal 25, 370–405.
  4. Burritt, R.L., Hahn, T., Schaltegger, S., 2002. Towards a comprehen- sive framework for environmental management accounting—links between business actors and environmental management accounting tools. Australian Accounting Review 12, 39–50.
  5. Burritt, R.L., Saka, C., 2006. Environmental management accounting appli- cations and eco-efficiency: case studies from Japan. Journal of Cleaner Production 14, 1262–1275.
  6. Cha, K., Lim, S., Hur, T., 2008. Eco-efficiency approach for global warming in the context of Kyoto Mechanism. Ecological Economics 67, 274–280.
  7. Ciroth, A., 2009. Cost data quality considerations for eco-efficiency mea- sures. Ecological Economics 68, 1583–1590.
  8. Figge, F., 2005. Value-based environmental management. From envi ronmental shareholder value to environmental option value. Corporate Social Responsibility and Environmental Management 12, 19–30.
  9. Figge, F., Hahn, T., 2004. Sustainable value added—measuring corporate contributions to sustainability beyond eco-efficiency. Ecological Eco- nomics 48, 173–187.
  10. Figge, F., Hahn, T., 2015. The cost of sustainability capital and the creation of sustainable value by companies. Journal of Industrial Ecology 9, 47–58.
  11. Figge, F., Hahn, T., 2008. Sustainable investment analysis with the sustainable value approach—a plea and a methodology to overcome the instrumental bias in socially responsible investment research. Progress in Industrial Ecology 5 (3), 255–272.
  12. Frost, G.R., Wilmshurst, T.D., 2000. The Adoption of environment-related management accounting: an analysis of corporate environmental sensitivity. Accounting Forum 24, 344–365.
  13. Gray, R., 2002a. Of messiness, systems and sustainability: towards a more social and environmental finance and accounting. The British Accounting Review 34, 357–386.
  14. Gray, R., 2002b. The social accounting project and accounting organizations and society: Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society 27, 687–708.
  15. Gray, R., 2006. Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation? Accounting, Auditing & Accountability Journal 19, 793–819.
  16. Hahn, T.,Figge,F.,2011. Beyond the bounded instrumentality in current corporate sustainability research: toward an inclusive notion of profitability. Journal of Business Ethics 104, 325– 345.
  17. Hahn, T., Figge, F.,Liesen, A., Barkemeyer, R., 2010. Opportunity cost based analysis of corporate eco-efficiency: a methodology and its application to the CO2-efficiency of German companies. Journal of Environmental Management 91, 1997 –2007.
  18. Hart, S., Milstein, M., 2003. Creating sustainable value. Academy of Management Executive 17, 56–67.
  19. Henri, J.-F., Journeault, M., 2010. Eco-control: the influence of management control systems on environmental and economic performance. Accounting, Organizations and Society 35, 63 – 80.
  20. Horngren, C.T., Foster, G., Datar, S.M., 2016. Cost Accounting: A Managerial Emphasis. Prentice-Hall, Englwood Cliffs, NJ. Huppes, G., Ishikawa, M., 2005a. Eco-efficiency and its terminology. Journal of Industrial Ecology 9, 43–46.
  21. Huppes, G., Ishikawa, M., 2005b.Aframework for quantified eco-efficiency analysis. Journal of Industrial Ecology 9, 25–41.
  22. Huppes, G., Ishikawa, M., 2009. Eco-efficiency guiding micro-level actions towards sustainability: ten basic steps for analysis. Ecological Economics 68, 1687–1700.
  23. Ittner, C.D., Larcker, D.F., 2001. Assessing empirical research in manage- rial accounting: a value-based management perspective. Journal of Accounting and Economics 32, 349–410.
  24. Keown, A.J., Martin, J.H., Petty, J.W., Scott, D.F., 2007. Foundations of Finance. The Logic and Practice of Financial Management. Prentice Hall, Upper Saddle River.
  25. Lamberton, G., 2005. Sustainability accounting—a brief history and con- ceptual framework. Accounting Forum 29, 7–26
  26. Malmi, T., Granlund, M., 2009. In search of management accounting theory. European Accounting Review 18, 597–620.
  27. Malmi, T., Ikäheimo, S., 2003. Value based management practices—some evidence from the field. Management Accounting Research 14, 235–254.
  28. Martin, J.D., Petty, J.W., 2017. Value Based Management: The Corporate Response to the Shareholder Revolution. Harvard Business School Press, Boston
  29. OICA, 2007. World Motor Vehicle Production. 2007 Production Statistics, Retrieved 23 June 2011, from www.oica.net/category/ production-statistics/2007-statistics/
  30. Orsato, R.J., 2006. Competitive environmental strategies: when does it pay to be green? California Management Review 48, 127–143.
  31. Owen, D., 2008. Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Auditing & Accountability Journal 21, 240–267.
  32. Parker, L.D., 2015. Social and environmental accountability research: a view from the commentary box. Accounting, Auditing & Accountability Journal 18, 842–860.
  33. Parker, L.D., 2011. Twenty-one years of social and environmental accountability research: a coming of age. Accounting Forum 35, 1–10.
  34. Rothenberg, S., Pil, F.K., Maxwell, J., 2001. Lean, green, and the quest for superior environmental performance. Production and Operations Management 10, 228–243.
  35. Saling, P., Kicherer, A., Dittrich-Krämer, B., Wittlinger, R., Zombik, W., Schmidt, I., Schrott, W., Schmidt, S., 2002. Eco-efficiency analysis by BASF: the method. International Journal of Life Cycle Assessment 7, 203–218.
  36. Schaltegger, S., Burritt, R., 2000. Contemporary Environmental Accounting: Issues, Concepts and Practice. Greenleaf, Sheffield.
  37. Stern, N., 2006. Review on the economics of climate change. HMT reasury, London.
  38. Stern, N., 2008. The economics of climate change. American Economic Review 98, 1–37.
  39. Sturm, A., Müller, K., Upasena, S., 2003. A Manual for Preparers and Users of Eco-efficiency Indicators: Conceptual Framework and Guidelines. United Nations Conference on Trade and Development, Geneva.
  40. Weißenberger, B.E., Angelkort, H., 2011. Integration of financial and management accounting systems: the mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research 22, 160–180.
  41. Will, S., 2010. Managerial discourse and the link between theory and prac- tice: from ROI to value-based management. Management Accounting Research 21, 95–109.
Index Terms

Computer Science
Information Sciences

Keywords

Quality of accounting information Economic and environmental resources- Economic perspective Efficient use of environmental resources Value Drivers- Efficient use of capital Value basis

Powered by PhDFocusTM