The impact of managers' attitudes towards environmental management accounting and green competitive advantage in Vietnam manufacturers.

Environmental management accounting (EMA) has positive support for providing information for green competitive advantage. Based on upper echelons theory (UET), this study examines the impact of upper managers' attitudes towards the environment regarding the choice of green production strategy, EMA implementation, and green competitive advantage (GCA). The moderating role of regulatory pressure (RP) in some relationships is also investigated. This study, conducted in Vietnam, features a data set of 234 medium and large manufacturers. The sample is restricted to medium and large firms only, as these possess sufficient financial resources to operate independent marketing and management accounting functions. Partial Least Squares Structural Equation Modeling (PLS-SEM) is used to test hypotheses. We found that it has a significant positive and direct effect of attitude towards the environment on choosing a green production strategy and the implementation of EMA, thereby achieving a green competitive advantage. We also find that regulatory pressures have a moderator role and are positive in some relationships. This study applied UET in the management accounting field and presented the significance of the compatibility between upper managers' attitudes towards the environment, strategies, and EMA implementation that would improve the long-term competitive advantage of the organizations.

Assessing midwifery services in Iran via the balanced scorecard framework.

This study investigates the impact of intra-organizational information, midwife job satisfaction and performance assessment on the quality of midwife services. The questions are empirically tested with survey data obtained from 276 midwives, specialist doctors and nurses, and mothers who recently gave birth in a cross-section of Iranian public healthcare organizations. The results from a structural equation model suggest that an improved performance assessment system leads to higher quality midwife services. In addition, the results indicate that midwife job satisfaction and intra-organizational information increases the quality of midwife services, both directly and indirectly, through the mediating effect of a performance assessment system. Our study contributes to the growing research exploring the interface between accounting and health issues by recognizing the importance of a performance assessment system of midwifery services via the balanced scorecard framework for understanding the quality of midwife services.

Impact of pollution prevention strategies on environment sustainability: role of environmental management accounting and environmental proactivity.

Environmental sustainability involves meeting current needs without compromising the abilities of future generations. Practical steps must be taken to prevent pollution, decrease waste, and utilize resources. This study investigates the predictors of environmental sustainability in SMEs, focusing on the role of environmental management accounting and environmental proactivity in linking pollution prevention strategies to environmental sustainability using the natural resource-based view theory. This study surveyed 308 Pakistani SMEs employees and tested the data using SPSS v28 and AMOS v26. The results show that pollution control initiatives increased the usage of environmental management accounting, which in turn had a positive impact on environmental sustainability. The study also finds that environmental proactivity is significantly moderate and that environmental management accounting mediates these associations. To the best of our knowledge, this study is unique in that it is the first to provide sustainable implications based on the current framework. This study highlights the importance of implementing pollution prevention strategies, integrating environmental management accounting practices, and fostering environmental proactivity to enhance environmental sustainability performance in SMEs in Pakistan, ultimately leading to improved business competitiveness, positive environmental impacts, and a sustainable future. SMEs can focus on implementing proactive pollution prevention strategies such as waste reduction, energy conservation, and resource optimization. By adopting a proactive approach to pollution prevention, SMEs can reduce their environmental impact and enhance their sustainability performance.

A Systematic Review of Barriers in Adoption of Environmental Management Accounting in Chinese SMEs for Sustainable Performance.

Small- and medium-sized enterprises (SMEs) play an important role in sustainable development not only for their significant contribution to China's economy but also for their large share of total discharged pollutants. Despite the widely acknowledged importance and benefits of environmental management accounting (EMA), the level of adoption and implementation of EMA practice is still weak within SMEs in many countries, especially in China. The current systematic review aims to identify the barriers affecting the Chinese SMEs for adopting EMA practices along with the critical success factors required for adopting EMA practices by SMEs and their top management for ensuring sustainable corporate environmental performance in China. The study is carried out following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. In total, 73 articles were found to be eligible to be included in the systematic review, which was published on EMA in small- and medium-sized enterprises in China. Our study aims to document barriers to the adoption of EMA among Chinese SMEs. The review concluded that strict legislation and the availability of flexible financing options for SMEs can promote the adoption of EMA by SMEs. The establishment of environmental reporting systems and auditing mechanisms can further increase the utilization of EMA by small and medium firms. Barriers to EMA adoption can be mitigated after careful consideration of the current situation in SMEs. Documentation of significant barriers may help to form supportive policies which ultimately add to the efforts toward climate change mitigation.

Expanding the repertoire of evaluation tools so that evaluation recommendations can assist nonprofits to enhance strategic planning and design of program operations.

Data are the lifeblood of decision-making and provide a critical component into the complex mosaic from which decisions emerge. Evaluators and decision-makers should, therefore, continuously seek to explore the use of tools that can produce more meaningful, insightful, and useful data so that decision-making can be enhanced and improved. Traditional economic appraisal methods offer much and are very useful and relevant. Standard financial accounting reporting for tax purposes also provide insightful information on the organization's financial health and that of its individual programs. However, neither offer insight into cost behavior-an important consideration for making program operations more efficient and for long-term strategic planning, forecasting, and design of program operations. Before COVID-19, programs were already challenged with competition for donor dollars and the pursuit for financial sustainability. The COVID-19 environment has considerably exacerbated these challenges. In this current environment, it is more important than ever for nonprofits to optimize limited financial resources to do more societal good. This paper will illustrate how selected concepts from cost and management accounting can be used by both independent program evaluators to improve their recommendations, as well as program administrators in-charge of nonprofits to enhance decision-making.

How Do We Measure Social Management in Non-profit Organizations? A Scale Design Based on the Once Case.

One of the most important current challenges facing non-profit organizations (henceforth, NPOs) is to demonstrate that resources are being used properly to fulfill their missions. The development of control mechanisms to facilitate the measurement of social goal fulfillment has thus become a priority. In this context, transparency and good governance are configured as essential strategic elements to build trust with different stakeholders. In this work, we show the value provided by management indicators as they have become a necessary tool to confirm that the use of resources, internal processes and decisions within NPOs are carried out with the highest levels of efficiency and excellence. Only in this way can social credibility be achieved. The success of an NPO is inextricably linked to the support of donors, users, public administration and society as a whole. To achieve our research objective, we build a measurement scale based on the case of the Spanish National Organization for the Blind (ONCE), one of the largest Spanish NPOs. Based on ONCE's experience, we propose a management indicator model that covers all social dimensions. The model is empirically validated to standardize the indicators for the ONCE and for serving as a reference for other entities.

Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems.

The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania's entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

Management Accounting for Healthy Nutrition Education: Meta-Analysis.

Unequal economic growth shapes food systems. Nutrition problems incorporate inappropriate practices, so nutrition education is key to empowering consumers to choose healthy foods. However, increasing the accessibility of healthy diets is related to reducing the cost of nutritious foods. The accounting management of healthy nutrition should allow for optimal global decision-making. The evolution of scientific production and global research trends on this topic between 1968 and 2019 have been studied. Statistical and mathematical methods have been applied to 1738 documents from the Scopus database. The results provided data on the agents that participate in the development of the theme. Data reveal an exponential trend, especially in the previous decade, with more than 50% of scientific production. Future lines of research have been identified: investment in health systems; green label education; early impact of food insecurity; WIC (Women, Infants, and Children) nutrition education; food waste audit; and ecological footprint of food. The central contribution of the study has been to detect the main future directions of research, providing critical points that will allow us to identify the themes of future publications, in addition to providing an instrument for decision-making carried out by the research funding sponsors.

Environmental management accounting and innovation in water and energy reduction.

The objective of the study is to analyse the role of environmental management accounting (EMA) and the innovation of products and processes in reducing energy and water consumption. To carry out the study, data from PINTEC2017 on innovation activities from 55 sectors in Brazil from 2015 to 2017 were analysed. The hypotheses were tested with the application of structural equation modelling using SmartPLS. The results show that environmental management accounting (EMA) affects product innovation directly and process innovation indirectly through environmental management techniques. These results show that the use of EMA techniques contributes differently to each stage of innovation (processes and products). Thus, industries with new and improved products for the national market innovate their processes with the use of new technologies, training and innovation activities. These results are most evident in the sectors of paper and cellulose, petroleum products, chemicals and the manufacturing of machinery for extraction and construction. These results show that environmental management techniques interact with process innovation, mainly in industries that promote product innovation, and that process innovation has led to a reduction in water and energy consumption.

Management Accounting.

Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause. Thus, some products or services cause high indirect costs, while others require higher direct costs. For health care managers to make the right business decisions, they must continually have timely, quality and truthful information at their disposal. This information is provided by the management accounting of the institutions. This paper aims to present management accounting activities that enable the acquisition of information necessary for decision making.

Methodological issues in estimating the profit of the core catch business unit of a fishing vessel firm.

In fisheries, only the strategic business unit (SBU) of a firm that exploits a common-property natural resource can yield a resource rent. Hence, we discuss issues in isolating the economic return of the catch business unit (CBU) of a fishing vessel firm based on public accounting data. Furthermore, if detailed data on the CBU are available, some of its profit may stem from financing activities. Accordingly, we discuss issues in separating the economic return of the financing and operative activities of the CBU.•Frequently, the industry is the unit of analysis in profitability surveys of fisheries. The data applied do not always clearly separate the profit of the CBU from other strategic downstream business activities in the value chain such as processing, sales, and non-fishery activities. Further, the economic return is always corrected for financial items. In addition, profitability may not properly reflect the return from the operational activities of the CBU.•In the method described in this paper, the unit of analysis is the individual CBU and not the industry. Moreover, the accounting figures from the firm level have been corrected to disclose only the economic return of the operational part (core) of the CBU.

Bureaucracy and the balanced scorecard in health care settings.

PURPOSE: We explore the relationship between the balanced scorecard (BSC) and neo-bureaucracy by investigating whether the operationalization of the BSC incorporates "neo-bureaucratic" ideas and whether the BSC implemented in a Portuguese Local Health Unit (LHU) demonstrates a neo-bureaucratic approach. DESIGN/METHODOLOGY/APPROACH: We conduct semi-structured interviews with LHU staff and analyse documents to assess whether features of bureaucratic organization were evident in the use of a BSC by the LHU. FINDINGS: We found nine bureaucratic features evident in the LHU's BSC. These were systematization, rationality, authority, jurisdiction, professional qualification, knowledge, discipline, transparency and accountability. The BSC used at the LHU demonstrated a neo-bureaucratic approach. ORIGINALITY/VALUE: Our study helps to demystify bureaucracy and overcome prevailing prejudices regarding some of its principles. Health care managers should recognize and endorse neo-bureaucratic principles in developing a BSC. They should recognize the BSC as involving a neo-bureaucratic approach. The BSC is a valuable management tool that hospital managers should find useful in fostering flexibility, collaboration, innovation and adaptation - all of which should help lead to improved healthcare outcomes.

Digitalization in management accounting and control: an editorial.

Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses these developments by introducing the concept of digitalization and describing its impact on the field of management accounting and control.

Perspectiva tecnológica de la práctica contable. Ontología y episteme de la contabilidad de gestión / Technological perspective of accounting practice. Ontology and episteme of management accountin / Perspectiva tecnológica da prática contábil. Ontologia e episteme da contabilidade gerencial

Resumen Este estudio pretende establecer una fundamentación ontológica y epistemológica que confiera a la Contabilidad de Gestión "razón de ser" como una tecnología científica contable unificadora de diversos elementos del ejercicio profesional contable. La existencia de diversas líneas tecnológicas como contabilidad administrativa, contabilidad de costos o contabilidad analítica, a veces cambian la visión de la ciencia de la contabilidad dando a entender que éstas fuesen ápice de una disciplina diferente. Este trabajo es fruto de una reflexión teórica sustentada en diversas elaboraciones sobre contabilidad de gestión y en diferentes documentos bibliográficos relacionados con declaraciones de principios y marcos conceptuales que preparan organizaciones gremiales internacionales de contadores de gestión. Entre los hallazgos más importantes se destaca que la contabilidad de gestión es una auténtica praxis social con gran potencial de méritos para posicionarse como tecnología contable. Clasificación JEL: M41, M21, M16

Abstract This study intends to establish an ontological and epistemological foundation that confers on Management Accounting "raison d'etre" as a unifying scientific accounting technology of various elements of professional accounting practice. The existence of different technological lines such as administrative accounting, cost accounting or analytical accounting, sometimes change the vision of accounting science, implying that these were the apex of a different discipline. This work is the result of a theoretical reflection based on various elaborations on management accounting and in different bibliographic documents related to statements of principles and conceptual frameworks prepared by international trade organizations of management accountants. Among the most important findings is that management accounting is an authentic social praxis with great merit potential to position itself as an accounting technology JEL Classification: M41, M21, M16

Resumo Este estudo pretende estabelecer uma fundamentação ontológica e epistemológica que confira a "razão de ser" da Contabilidade Gerencial como uma tecnologia de contabilidade científica unificadora de vários elementos da prática contábil profissional. A existência de várias linhas tecnológicas, como contabilidade administrativa, contabilidade de custos ou contabilidade analítica, às vezes muda a visão da ciência contábil, implicando que estes eram o ápice de uma disciplina diferente. Este trabalho é resultado de uma reflexão teórica baseada em várias elaborações sobre contabilidade gerencial e em diferentes documentos bibliográficos relacionados a declarações de princípios e marcos conceituais elaborados por organizações internacionais de comércio de contadores gerenciais. Entre os achados mais importantes, destaca-se que a contabilidade gerencial é uma autêntica práxis social com grande potencial de mérito para posicionar-se como tecnologia contábil. Classificações JEL: M41, M21, M16

Estrategias de contabilidad de gestión aplicada a pymes revisión literaria / Management accounting strategies applied to smes literary review / Estratégias de contabilidade de gestão aplicado às pme revisão da literatura

Resumen Introducción: La contabilidad evolucionó de la técnica a la aplicación del control de gestión optimizando los procesos empresariales. Las pymes son un segmento de las empresas que aplicando herramientas de gestión mejoran significativamente control de costos y el desempeño organizacional. Objetivo: Este trabajo tuvo como objetivo destacar las estrategias de contabilidad de gestión aplicada por las Pymes y cómo aportaron a la sostenibilidad de las empresas en el mercado, a través de una revisión documental. Materiales y métodos: Se aplicó un enfoque cualitativo de la investigación, con la aplicación de métodos teóricos, como análisis-síntesis e histórico lógico, y técnicas empíricas como la revisión documental. Se utilizaron las tres etapas del instrumento ProKnow-C. para la revisión de 13 artículos publicados durante el período 1969-2018, en revistas de economía y empresa obtenidos a partir de la base de datos web of Science y Scopus utilizando las palabras clave Managment accounting in Smes, stategic magnament accounting, managment accounting and small entrerprise. Resultados: 4827 artículos relacionados en el campo de las ciencias sociales, seleccionando 13 relacionados a investigación de control de gestión y estrategias aplicadas en el segmento de pymes. Conclusiones: El contenido resultante señaló implementación de ERP, aplicación de cuadro de mando integral y balance scorecard conllevan a la planeación y control de las organizaciones.

Abstract Introduction: The accounting evolved from the technique to the application of the management control optimizing the business processes. SMEs are a segment of companies that apply management tools significantly improve cost control and organizational performance. Objective: This work aimed to highlight the management accounting strategies applied by SMEs and how they contributed to the sustainability of companies in the market, through a documentary review. Materials and methods: It applied a qualitative approach to research, with the application of theoretical methods such as analysis-synthesis and logical history, and empirical techniques such as documentary review. The three stages of the Proknow-C instrument were used. For the revision of 13 articles published during the period 19692018, in magazines of economy and company obtained from the database web of Science and Scopus using the keywords Management accounting in SMEs, Strategic management accounting. Results: 4827 related articles in the field of social sciences, selecting 13 related to management control research and applied strategies in the SMES segment. Conclusions: The resulting content indicated implementation of ERP, integral scorecard application and balancesheet, which lead to the planning and control of the organizations.

Resumo Introdução: técnica de contabilidade evoluiu a partir da aplicação de controlo de gestão, otimizando processos de negócios. As PME são um segmento de empresas que aplicam ferramentas de gerenciamento de melhorar significativamente o controle de custos e desempenho organizacional. Objetivo: Este trabalho teve como objetivo destacar as estratégias de contabilidade gerencial aplicadas pelas PMEs e como elas contribuíram para a sustentabilidade das empresas no mercado, por meio de uma revisão documental. Materiais e Métodos: Aplicou uma abordagem qualitativa à pesquisa, com a aplicação de métodos teóricos, como análise-síntese e história lógica, e técnicas empíricas, como a revisão documental. Os três estágios do instrumento ProKnow-C foram utilizados. para a revisão de 13 artigos publicados no período de 1969 a 2018, em periódicos de economia e negócios obtidos no banco de dados web da Science e Scopus utilizando as palavras-chave Contabilidade de gestão em Pmes, contabilidade magning estratégica, contabilidade gerencial e pequena Empresa. Resultados: 4827 artigos no campo das ciências sociais, a seleção de 13 pesquisas relacionadas a estratégias de gestão e de controlo aplicados no segmento de PME. Conclusões: O conteúdo resultante apontou implementação de ERP, scorecard aplicação e chumbo balance scorecard para o planejamento e controle das organizações.

Accounting of GHG emissions and removals from forest management: a long road from Kyoto to Paris.

BACKGROUND: Forests have always played an important role in agreeing on accounting rules during the past two decades of international climate policy development. Starting from activity-based gross-net accounting of selected forestry activities to mandatory accounting against a baseline-rules have changed quite rapidly and with significant consequences for accounted credits and debits. Such changes have direct consequences on incentives for climate-investments in forestry. There have also been strong arguments not to include forests into the accounting system by considering large uncertainties, procedural challenges and a fear of unearned credits corrupting the overall accounting system, among others. This paper reflects the development of respective accounting approaches and reviews the progress made on core challenges and resulting incentives. MAIN TEXT: The historic development of forest management accounting rules is analysed in the light of the Paris Agreement. Pros and cons of different approaches are discussed with specific focus on the challenge to maintain integrity of the accounting approach and on resulting incentives for additional human induced investments to increase growth for future substitution and increased C storage by forest management. The review is solely based on scientific publications and official IPCC and UNFCC documents. Some rather political statements of non-scientific stakeholders are considered to reflect criticism. Such sources are indicated accordingly. Remaining and emerging requirements for an accounting system for post 2030 are highlighted. CONCLUSIONS: The Paris Agreement is interpreted as a "game changer" for the role of forests in climate change mitigation. Many countries rely on forests in their NDCs to achieve their self-set targets. In fact, the agreement "to achieve a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century" puts pressure on the entire land sector to contribute to overall GHG emission reductions. This also concerns forests as a resource for the bio-based economy and wood products, and for increasing carbon reservoirs. By discussing the existing elements of forest accounting rules and conditions for establishing an accounting system post 2030, it is concluded that core requirements like factoring out direct human-induced from indirect human-induced and natural impacts on managed lands, a facilitation of incentives for management changes and providing safeguards for the integrity of the accounting system are not sufficiently secured by currently discussed accounting rules. A responsibility to fulfil these basic requirements is transferred to Nationally Determined Contributions. Increased incentives for additional human induced investments are not stipulated by the accounting approach but rather by the political decision to make use of the substitution effect and potential net removals from LULUCF to contribute to self-set targets.

The Analysis on the Diffusion and Application of XBRL in Hospital Management Accounting / 中国卫生经济

eXtensible Business Reporting Language (XBRL) was the latest technology of financial information exchange in the world, and its production and development had become the inevitable requirement of globalization of economy and internationalization of accounting. Therefore, it was necessary to apply XBRL technology to hospital management accounting, so as to better promote the development of hospital management accounting in China. Firstly, it introduced the concept and advantages of XBRL; secondly, it introduced the current application situation in China; thirdly it summarized that XBRL would improve the development of management accounting; fourthly, it put forward some proposals of XBRL diffusion in hospital management accounting.

Reflection on Optimizing the Internal Application Environment of Management Accounting in Public Hospitals / 中国卫生经济

As a direction of accounting development in the new period,management accounting could play an important role in public hospital management.At present,the public hospital had not yet established a perfect organizational structure and management model of management accounting,which lacked human resources management in the management accounting.The information construction lacked united planning resulted that management accounting was not effectively introduced into the links of hospital planning,strategy,control and evaluation.Through summarizing hospital value innovation mode,it promoted the integration of business and finance,established depended management accounting department,optimized the internal application environment of management accounting in public hospitals,promoted the management accounting construction of public hospitals,guarantee the value preservation of national assets and promoted the public welfare.

Research on the Utilization of Integrating Business with Finance in Hospitals / 中国卫生经济

The operation management of hospitals faced huge challenge in the situation of new medical reform,but integration of business and finance transformed this challenge into opportunity.It was a new direction of financial management development in hospitals in the future.After analyzing the necessity of utilization of integrating business and finance in hospitals,it revealed some problems encountered by hospitals in the practice.To deal with these problems,it combined working experience with using management accounting tools,and then explored an important path to promote integrating business with finance,respectively,from finance department and business department.It drew the flow chart of integrated operations management system in hospitals,and provided guidance for the industry to integrate business and finance to achieve meticulous management.The establishment of financial management system that was integrated with business in hospitals could improve the operation efficiency of hospitals,form meticulous management mode,realize the goal of value management of hospitals,and promote the long-term and steady development of hospitals.

Internal Synergy Effects of Internal Auditting and Management Accounting in Public Hospitals from the Perspective of Value Added / 中国卫生经济

According to the synergy effect theory based on value-added perspective,it analyzed the synergistic effect between internal audit and management accounting on internal control,risk management,value creation,management concept and so on.The common goal of internal audit and management accounting were to improve the level of hospital management and realize the value added.