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Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises
پایداری در معرض خطر در Covid-19: بررسی نقش حسابداری در رسیدگی به بحران های زیست محیطی-2021 In this paper, we reflect and provide insights on the environmental implications of postCOVID-19 economic recoveries. More specifically, we highlight the connection(s)
between the environment and the COVID-19 crisis, in particular the intertwined links
between Mother Nature and the virus. We then raise some concerns about the
‘illusionary’ positive and negative effects of the crisis on the environment before evoking
some past lessons about crisis management and recovery. We contend that the current
accounting and accountability mechanisms employed in economic stimulus programs, as
well as traditional environmental accounting approaches, are inadequate and limiting to
achieve long-term sustainability change. The paper concludes by offering accounting
practitioners and researchers some possibilities to take a step forward and develop new
understandings of social and environmental value consistent with ecological principles
and sustainable development—and hope that these reflections will contribute to a
broader debate on the role of accounting for sustainable development in the Anthropocene
keywords: بحران زیست محیطی | کووید -19 | حسابداری اجتماعی و زیست محیطی | مسئوليت | Environmental crisis | COVID-19 | Social and environmental accounting | Accountability |
مقاله انگلیسی |
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Methodological and empirical challenges of SEEA EEA in developing contexts: Towards ecosystem service accounts in the Kyrgyz Republic
چالش های روش شناختی و تجربی SEEA EEA در زمینه های توسعه: به سمت حساب های خدمات اکوسیستم در جمهوری قرقیزستان-2021 The System of Environmental-Economic Accounting Experimental Ecosystem Accounting (SEEA EEA) represents
a crucial approach to incorporate the assessment of the sustainable use of natural resources and ecosystems into
decision- and policy-making. However, its application is constrained by challenges distinct across specific
implementation contexts, including those present in developing nations. In this paper, we focus on a pilot SEEA
EEA application in a local-scale case study in Kyzyl Unkur, Jalal-Abad region, the Kyrgyz Republic, characterized
by a unique natural walnut forest. We summarize key methodological and empirical challenges identified
through collaboration with local experts and stakeholders during the compilation of Supply and Use tables for
selected ecosystem services (ES) relevant at local, national and global levels. Specifically, we focus on the
methodological challenges related to a) defining and assigning benefits for own consumption; b) delineating the
chain of ES flows (e.g., fodder for farm animals); c) uncovering the relevance of carbon sequestration in
developing nation contexts which are often minor greenhouse gas (GHG) emitters and demand for the service lies
mostly beyond their boundaries. Among empirical challenges, we highlight the issues of data collection and
availability. The aim of this communication is to provide lessons learnt from building SEEA EEA accounts in a
developing, data-scarce context, potentially transferable to other similar applications. keywords: حسابداری خدمات اکوسیستم | سیستم زیست محیطی و اقتصادی | حسابداری | کشور در حال توسعه | حسابداری زیست محیطی | Ecosystem service accounting | SYSTEM of Environmental and Economic | Accounting | Developing country | Environmental accounting |
مقاله انگلیسی |
3 |
Blockchain and sustainable supply chain management in developing countries
بلاکچین و مدیریت پایدار زنجیره تامین در کشورهای در حال توسعه-2021 Theoretical, empirical and anecdotal evidence suggests that there are more violations of sustainability principles in supply chains in developing countries than in developed countries. Recent research has demonstrated that blockchain can play an important role in promoting supply chain sustainability. In this paper we argue that blockchain’s characteristics are especially important for enforcing sustainability standards in developing coun- tries. We analyze multiple case studies of blockchain projects implemented in supply chains in developing countries to assess product quality, environmental accounting and social impact measurement. We have developed seven propositions, which describe how blockchain can help address a number of challenges various stakeholders face in promoting sustainable supply chains in developing countries. The challenges that the propositions deal with include those associated with an unfavorable institutional environment, high costs, technological limitations, unequal power distribution among supply chain partners and porosity and opacity of value delivery networks. Keywords: Blockchain | Developing countries | Ethical dilemmas | Institutions | Smart contract | Supply chain | Sustainability | Traceability |
مقاله انگلیسی |
4 |
Hybrid governance and performances of environmental accounting
دولت هیبریدی و اجرای حسابداری محیط زیست-2021 Multiple centers of authority in hybrid forms create conditions of radical openness where questions of value and
fitness are in flux. Environmental accounting is suggested as a condition for steadying hybrid forms and opening
up possibilities for institutional innovations. This paper advances a critical social science analysis of environ-
mental accounting to help specify how, when, and in what ways strengthening accounting capacity advances
hybrid governance. Social studies of accounting argue that accounting systems are contingent on institutions:
rules and social conventions, not only data or science. Our practice-centered analysis of two cases of building
environmental accounting tools to advance high profile institutional innovations in US agri-environmental
governance finds that the systems of rules that structure and legitimize accounting protocols are not pre-
given. The same radical openness that presents opportunities for hybridity also reinforces uncertainties in
building accounting standards. We identify two major frictions: a) Conventions for determining technical
consensus and b) Rules for determining levels of transaction costs. We conclude by identifying a need to think
about hybrid forms critically. Although hybrid forms are an expression of creativity and collaboration, they are
also performances of a certain contemporary political covenant that delegitimizes state-centered governance. The
challenge ahead is to understand when and where hybrid arrangements add to socio-ecological regulation and
where they undermine the possibility of more functional approaches through a performance of seriousness. keywords: حکومتداری محیط زیست | کشاورزی | حسابداری | معیارهای | تغییرات اقلیمی | مسئوليت | Environmental governance | Agriculture | Accounting | Metrics | Climate change | Accountability |
مقاله انگلیسی |
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Global assessment of marine phytoplankton primary production: Integrating machine learning and environmental accounting models
ارزیابی جهانی از تولید اولیه فیتوپلانکتون دریایی: یکپارچه سازی یادگیری ماشین و مدل های حسابداری محیطی-2021 The emergy accounting method has been widely applied to terrestrial and marine ecosystems although there is a
lack of emergy studies focusing on phytoplankton primary production. Phytoplankton production is a pivotal
process since it is intimately coupled with oceanic food webs, energy fluxes, carbon cycle, and Earth’s climate. In
this study, we proposed a new methodology to perform a biophysical assessment of the global phytoplankton
primary production combining Machine Learning (ML) techniques and an emergy-based accounting model.
Firstly, we produced global phytoplankton production estimates using an Artificial Neural Network (ANN)
model. Secondly, we assessed the main energy inputs supporting the global phytoplankton production. Finally,
we converted these inputs into emergy units and analysed the results from an ecological perspective. Among the
energy flows, tides showed the highest maximum emergy contribution to global phytoplankton production
highlighting the importance of thise flow in the complex dynamics of marine ecosystems. In addition, an emergy/
production ratio was calculated showing different global patterns in terms of emergy convergence into the
primary production process. We believe that the proposed emergy-based assessment of phytoplankton produc-
tion could be extremely valuable to improve our understanding of this key biological process at global scale
adopting a systems perspective. This model can also provide a useful benchmark for future assessments of marine
ecosystem services at global scale. keywords: تولید اولیه فیتوپلانکتون | اکولوژی سیستم ها | شبکه های عصبی مصنوعی | یادگیری ماشین | حسابداری امری | Phytoplankton primary production | Systems ecology | Artificial neural networks | Machine learning | Emergy accounting |
مقاله انگلیسی |
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Managing sustainability using financial accounting data: The value of input-output analysis
مدیریت پایداری با استفاده از داده های حسابداری مالی: ارزش تجزیه و تحلیل خروجی ورودی-2021 This paper explores the potential of a practical sustainability accounting roadmap that might contribute
to transforming organisational accounting approaches to sustainability. The paper develops and evaluates an approach to input-output analysis, which combines existing financial accounting with publicly
available national input-output data for scanning upstream supply chains of organisations for comprehensive scope-3 impact assessments. A range of accounting outputs are availed, providing insight into
aspects of an organisation’s direct and indirect environmental and social supply chain impacts at a national and international level. The practical sustainability accounting roadmap presented in this study
has the potential to address a range of organisational-level sustainability accounting questions focused
on efficiency, consistency and sufficiency, and to assist in the preparation of external sustainability
reporting commitments. The findings suggest the accounting profession ought to assume a greater responsibility in the sustainability debate by facilitating and promoting the trial and uptake of related
methodologies and tools to enable organisations to measure and report on broader aspects of
performance.
keywords: حسابداری پایداری | زنجیره تامین | حسابداری زیست محیطی | گزارش پایداری | تجزیه و تحلیل ورودی خروجی | Sustainability accounting | Supply chain | Environmental accounting | Sustainability reporting | Input-output analysis |
مقاله انگلیسی |
7 |
Environmental management accounting in the Middle East and North Africa region: Significance of resource slack and coercive isomorphism
حسابداری مدیریت محیط زیست در منطقه خاورمیانه و آفریقای شمالی: اهمیت انحراف منابع شل و اجباری-2020 The Middle East and North Africa (MENA) region is suffering from serious environmental issues, which are caused mainly by industrial and non-financial business activities. Implementing environmental management accounting (EMA) will help businesses manage environmental issues better and improve how they treat the environment. The key motivation for undertaking this study is that earlier research reported a poor level of environmental accounting practices by firms in the MENA region. These studies documented the necessity to develop a better understanding of EMA practices and the factors that in- fluence their employment. Based on the new institutional sociology (NIS) perspective of institutional theory and resource slack theory, this study examines the influence of technological capabilities, environment-focused human resources management (EFHRM) and institutional isomorphism, specif- ically on the extent to which EMA practices are implemented in non-financial listed firms from eight MENA countries. These countries are Saudi Arabia, United Arab Emirates, Kuwait, Oman, Qatar, Bahrain, Jordan and Egypt. A web-based survey approach was utilised; and the data was analysed through structural equation modelling (SEM). The findings indicated an overall poor widespread of the use of EMA practices in the selected firms as perceived by the participants. Also, the findings suggest that technological capabilities, EFHRM and coercive isomorphism positively and significantly influence how EMA practices are implemented. Coercive pressures, technological and human resources are affecting the extent of EMA use in this study’s sample, but not to a great extent. Hence, coercive pressures should be maximised by regulatory bodies in the selected MENA countries in order for EMA practices to be widely accepted. Furthermore, governments should facilitate the outsourcing of experts who can help with implementing EMA practices. It means collaborating with non-government partners, such as accounting associations, industry associations, research & consulting firms and educational institutions. These kinds of collaborations can lead to better support for environmental management and EMA, thus instituting the required educational programs and training to enhance employees’ awareness of EMA practices that include the role of technology.© 2020 Elsevier Ltd. All rights reserved. Keywords: Environmental management accounting | Environmental focused human resources | management | Technological capabilities | Institutional theory | Theory of resource slack | MENA Region |
مقاله انگلیسی |