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Steel production is an environmentally sensitive process accounting for 10% of greenhouse gas (GHG) emissions in China, which represents 4–5% of the world's total anthropogenic GHG emissions. This study presents and compares three GHG emissions accounting methods for steel production in China, which are the Intergovernmental Panel on Climate Change (IPCC) method, the Life Cycle Inventory Localization (LCIL) method, and the Comprehensive Energy Consumption (CEC) method. Different criteria such as sources of data, energy input-based and process-based analyses, and benefits and limitations of the three methods are compared and discussed. On the basis of the data collected and system boundary defined in this study, the total GHG emissions of the IPCC, LCIL, and CEC methods are estimated as 1.717, 1.715, and 1.959 kg CO 2 -e/kg steel, respectively. The results of the IPCC and CEC methods show that the coal and coke combustion contributes 90.2% and 84.5% of total energy related GHG emissions during steel production in China, respectively. For the LCIL method, it quantifies the GHG emissions from each individual sub-processes associated with the sintering process to the electric arc furnace process. The results of the LCIL method indicate that the hotspot area for GHG emissions during steel production is the blast furnace process, which accounts for 78.4% of the total energy related GHG emissions. These three methods can be applied to other countries to investigate their GHG emissions. Moreover, the comparison of these three methods provides insights for adopting appropriate methods to calculate GHG emissions for steel production.

This study-examined the extent of adoption of competitor focused accounting (CFA) in selected manufacturing firms listed on Nigerian Stock Exchange with a view to establishing whether there are differences in financial performance of the firms. The study is descriptive in nature and uses survey techniques. Accordingly, two-hundred and twenty four (224) key respondents in the Nigerian manufacturing industry were surveyed. This is complimented with secondary data collected from annual accounts and reports of fifty six (56) manufacturing companies listed in the Nigerian stock exchange. In addition to descriptive statistics, analysis of variance (F- Ratio) and scheffes’ (fs) test were used in analyzing collected data. The result of the study revealed that 14 companies representing (25%) were non-adopters of competitor focused accounting methods, 36 (64.3%) were partial adopters while 6 (10.7%) were full adopters. In addition, the mean financial performance of full adopters of CFA methods was 25.1 greater than that of partial adopters and also 45.71 greater than non-adopters. This shows a large difference. On the other hand, partial adopters’ mean financial performance was 20.61 greater than that of non adopters of CFA methods. However, this study proves that the practice of CFA in Nigerian manufacturing companies is still below average and the necessity to improve this situation is the current challenge. Manufacturing firms in Nigeria should give priority to strategic management accounting and it sub-divisions especially CFA in other to enhance its competitive edge over competitors.

International agricultural trade flows are increasingly important as distant drivers in global land-use changes, creating teleconnections between geographically separated locations of consumption and production. Land-use displacement and associated carbon emissions can undermine the effectiveness of land-use and climate policies, such as activities to reduce emissions from deforestation and forest degradation (REDD). Nevertheless, few accounting methods exist for international emissions leakage from land-use change, due to methodological and policy challenges. In this paper we review methods to quantify international land-use displacement and teleconnections through international trade. Weaknesses and strengths of those methods are assessed as well as the conclusiveness of results. We identify limitations and potential ways forward for the quantification of land-related leakage in general, while highlighting implications for REDD-leakage accounting in particular. Results show that land-related leakage assessments are facilitated by applying a weak leakage definition, without the requirement to demonstrate causal leakage effects. Suitable quantification approaches combine method elements such as economic modeling, trade-flow analysis, biophysical accounting and life-cycle assessments. Depending on the use of monetary or physical input data the results can change considerably. All reviewed methods face limitations such as uncertainties and data gaps in emission factors.

This Bachelor thesis is focused on price quoting issues and describes the method of the discount accounting. It shows how to set a suitable price of a product in its life cycle and also suggests what techniques are convenient to use to find out the behaviour of a customer in the future. In the practical part there is a procedure of planning a new product foreshadowed and also the price strategy corresponding with the product which is based on the product's characteristics gained. The thesis then deals with discounts as a tool of supporting the sale and suggests their proper entering into accounts in the company accounting.

The System of Environmental-Economic Accounting for Water (SEEAW) has emerged as a tool for the building of water balances in a river basin, providing a conceptual framework for organizing hydrological and economic information in support of integrated water resources management. Despite water balances are being widely used for different purposes, it is difficult to find specific rules to create them; and therefore it is appropriate to search a methodology that helps to standardize this procedure. The main objective of this chapter is to present a methodology that enables the combined use of hydrological and water resources models together with statistical analysis to fill in the SEEAW tables. The first part of this study proposes a series of general steps to be taken when preparing water balances: definition of regional scope and temporal scale, data collection, data modeling, and adaptation of the information to the water balance approach. Then, a specific methodology for elaborating asset accounts within the SEEAW framework, and based on data extracted from different models, is applied to the Spanish part of the Duero river basin. Uncertainty analysis due to temporal variability of the water balance components is also conducted. Both inter-annual and intra-annual variability are assessed for a period of 26 hydrological years for the Duero river basin. The results show a high variability for certain hydrological components which can lead to a great degree of uncertainty. A method is finally proposed to introduce this uncertainty in the elaboration of water balances; furthermore, some drawbacks of the methodology are discussed, and suggestions for future improvements are provided.

Valuation of a company is not only a calculation but it represents complex set of processes which are mutually interconnected and which are more or less important in the process of company valuation in dependence of the value category inquired. One of these processes is the financial analysis which objective is not only to prove, subsequently the strategic analysis, going concern of a company, but its outcomes are the starting-point of financial plan preparation that is needed in order to apply income-based methods of company valuation. It is generally accepted that results of financial ratios differ in implications of applied accounting methods. The objective of this paper is to frame an influence of accounting methods on the income-based value of a company while the stress is put on the methods of inventory measurement in the context of both, in context of the Czech accounting law as well as of the International Financial Reporting Standards.

Recently, the hypermarket profitability is an important issue for the world wide retailing industry with vast literature was found on its definitions, measurements, and models of studied. In general, majority of related work showed that various methodologies and models have been applied to evaluate the profitability of hypermarket, where more dominants on financial and accounting methods. Specifically, estimate the hypermarket profitability are always dominating by financial and accounting methods and approaches with finale attention on maximizing the customer lifetime value (CLV). In fact, most of traditional measurement have been used are interest rate, chuck rate, lease, as well as income and consumptions of consumers. However, a little attention has been given to using others variables, as well as spatial based measurement although it has big potential to contributes on prospecting the profitability of hypermarket. In addition, continuously, financial or accounting variables has been improved and reused in different ways where the method itself in overall is still remains as before. The objective of this paper is to overview the weakness of financial and accounting methods with focused on theoretical and applications issues of estimating hypermarket profitability. Secondly, this paper is aimed to suggest geospatial method as alternative ways for bridged the gap of existing works regarding the estimations of hypermarket lifetime value. By using geospatial variables as well as spatial method, this work will contributes on establish new ways of estimated the CLV of the hypermarket where spatial platform is function to visualized the real situations of financial and accounting information as well as it emerge in the real marketplaces. In future, the use of geospatial method will be brings new hope on better understanding on CLV especially how CLV can estimated by both financial-accounting and spatial variables.

Dissemination of New Public Management ideology has motivated numerous studies about changes to management accounting practices in public healthcare organizations. However, few studies compare these practices on an international basis. The aim of the paper is to explore the differences and similarities in cost accounting practices within hospitals in different countries within the European Union. We follow a multiple comparative case-study approach. Qualitative data about the accounting practices of five hospitals, three from Poland and two from Portugal, are compared and discussed. Results show fairly similar models of cost accounting and an increasing need for accurately determined costs at hospitals in both countries. However, the data suggest some important differences in the way overhead is allocated. This study highlights the benefits of cross-country comparison practices. Moreover, this study points to the need for more qualitative cross-country research within management accounting topics., Motricidade, Vol 12 No 4 (2016)

The issues of an enterprise employees’ liability for breakage and its reflection in accounting have been determined., Розглядаються питання матеріальної відповідальності працівниківпідприємства та її відображення в обліку.

The “Opera del Duomo” is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public administration and religious organizations. In accordance with the interpretation of the development of accounting as a result of its historical context, and, in particular, its organizational structure, this paper aims, through an analysis of the accounting registers and books of the Opera, to investigate “if” and “when” it is possible to observe the introduction of the double-entry bookkeeping method, and its role and function in the Opera’s structure.

This paper examines whether the TFP growth of the Korean economy slowed down in 2000s based on growth accounting, focusing on how sensitive the results are to the particular aspects of the growth accounting method. There has been no consensus on this issue as the previous studies have provided very diverse results due to the differences in the details of the growth accounting method. Main results of this paper are as follows. First, it is how to calculate the labor income of the self-employed that has the most significant impacts on the estimated TFP growth. Measuring capital stock also matters. Second, the TFP growth of the Korean economy appears to be sustained in 2000s when the extreme assumptions on the labor income of the self-employed are excluded and capital stock is measured by the most frequently-adopted method in the previous studies. For more reliable estimation of the TFP growth, further studies on measuring the labor income of the self-employed are needed.

Marginal abatement cost curve (MACC) analysis allows the evaluation of strategies to reduce agricultural greenhouse gas (GHG) emissions relative to some reference scenario and encompasses their costs or benefits. A popular approach to quantify the potential to abate national agricultural emissions is the Intergovernmental Panel on Climate Change guidelines for national GHG inventories (IPCC-NI method). This methodology is the standard for assessing compliance with binding national GHG reduction targets and uses a sector based framework to attribute emissions. There is however an alternative to the IPCC-NI method, known as life cycle assessment (LCA), which is the preferred method to assess the GHG intensity of food production (kg of GHG/unit of food). The purpose of this study was to compare the effect of using the IPCC-NI and LCA methodologies when completing a MACC analysis of national agricultural GHG emissions. The MACC was applied to the Irish agricultural sector and mitigation measures were only constrained by the biophysical environment. The reference scenario chosen assumed that the 2020 growth targets set by the Irish agricultural industry would be achieved. The comparison of methodologies showed that only 1.1 Mt of the annual GHG abatement potential that can be achieved at zero or negative cost could be attributed to agricultural sector using the IPCC-NI method, which was only 44% of the zero or negative cost abatement potential attributed to the sector using the LCA method. The difference between methodologies was because the IPCC-NI method attributes the abatement from agricultural mitigation measures, partially or fully, to other sectors within a nation or to activity taking place in other countries. This suggests that it may be politically difficult to justify to farmers that mitigation measures should be adopted in agriculture, if the accounting process does not credit this mitigation to them. The disagreement between methodologies also indicates that unilateral national or regional policies to reduce agricultural GHG emissions based on the IPCC-NI method could lead to mitigation options that increase global emissions (carbon leakage). The limitations of the IPCC-NI method for assessing national agricultural GHG emissions could be overcome by reforming or expanding the accounting methodology to include domestic offsetting and to assess emissions associated with national consumption via LCA. This would overcome the problem of carbon leakage and credit (in part) agricultural practices that reduce emissions in other sectors or nations without emission caps.

As part of the response to the threat of dangerous climate change a variety of methods have emerged for measuring greenhouse gas emissions to the atmosphere, assigning responsibility for those emissions, and informing decisions on mitigation actions. Many of these greenhouse gas accounting methods have developed in semi-isolated fields of practice, and this raises questions about how these different methods relate to each other, and whether they form ‘families’ of conceptually similar approaches. A useful distinction has developed within the field of life cycle assessment (LCA) between attributional and consequential methods, and this thesis explores the possibility of extending that distinction to categorise other forms of greenhouse gas accounting. Broadly, attributional methods are inventories of emissions/removals for a defined inventory boundary, while consequential methods aim to estimate system-wide changes in emissions that result from a decision or action. This thesis suggests that national greenhouse gas inventories, city inventories, corporate inventories, and attributional LCA are all attributional in nature, while project-level assessments, policy-level assessments, and consequential LCA are all consequential in nature. The potential benefits from creating this categorical framework include ensuring that individual methods are conceptually coherent, transposing lessons between methods of the same categorical type, and ensuring that the correct type of method is used for a given purpose. These various benefits are explored conceptually through the analysis of existing greenhouse gas accounting standards, and also empirically with the use of a bioenergy case study. The findings suggest that the attributional-consequential distinction is highly useful for conceptualising and developing greenhouse gas accounting methods, which is important, ultimately, for addressing dangerous climate change.

The aim of our study was to estimate the carbon footprint (CFP) of five diets for fattening pigs in Europe, using three land use change accounting methods: (i) reference CFP excluding emissions from land use change (LUC); (ii) CFP taking into account emissions from direct LUC and (iii) CFP including total LUC risk. Total LUC risk comprises all emissions from land use change caused by commercial agriculture worldwide, allocated to products based on their land use. We compared a standard feed composition (STAND) with four alternative diets directed at reducing the CFP: in CROP diet we assumed an improved crop production through 10% increased crop yields or 10% decreased fertilizer use; in EU diet we excluded soybean products and used European grown feed ingredients only; in BY-P diet we maximized the use of by-products from food and bio-energy industry; and in N-LOW diet we limited crude protein content to 13% while adding synthetic amino acids. Our analysis showed that the method chosen to account for LUC has a major impact on the CFP of each diet and, therefore, affects mutual comparison of diets. Based on the reference CFP, CROP diet showed the lowest CFP, i.e. −6% compared to STAND. When accounting for direct LUC, EU diet had the lowest CFP, i.e. −15% compared to STAND, by avoiding soybean products. When accounting for total LUC risk, N-LOW diet had the lowest CFP, i.e. −9% compared to STAND. We discussed that each of the considered land use change accounting methods has specific strengths and limitations. As a result, we proposed two decision rules when formulating low CFP diets, i.e.: (1) avoid direct land use change as much as possible; and (2) within this precondition, minimize carbon footprint including total land use change risk to encourage the formulation of diets that combine a low reference carbon footprint with low land use requirements.

Completeness and accuracy of disclosing information on restaurant business operations directly affect the formation of income and expenditure rates in accounting system and reporting. The article provides the analysis of the accounting method and arranging documentation of restaurant businesses production and trade activities. Comparative evaluation of accounting methods of disclosing procurement of raw materials, public catering domestic production and sales in the restaurant sector has been carried out. The advantages and disadvantages of trade, production and sales and production methods of arranging restaurant business production and sales activities accounting have been determined. This study done has made it possible to identify three groups of restaurant businesses and provide for them the most optimal system of accounting their production and sales activity.

This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.

PurposeThe purpose of this paper is to examine the factors that determine the choice of multiple accounting methods in Tanzania. The study investigates managers' decisions to choose accounting methods in a positive accounting theory perspective using panel data covering 60 years from 15 companies listed on the Dar es Salaam Stock Exchange.Design/methodology/approachData were extracted from the companies' annual reports. Possible determinants of the choice of accounting methods are identified based on the positive accounting theory, including firm size, leverage, internal financing, proportion of non‐executive directors, ownership dilution, and labour force intensity. The study then utilises multiple regression analysis to determine the significant factors influencing the manager's choice of accounting methods.FindingsThe results show that the significant factors are company size, internal financing, proportion of non‐executive directors, and labour force. Contrary to the outcome of prior studies, the authors found that company size and internal financing are positively related with income strategy. The study proves statistically that there is a strong association between choice of accounting methods and income strategy.Originality/valueThe paper makes several contributions to the body of knowledge. First, in the Tanzanian context, it determines the factors which affect choice of accounting methods. Second, the study identifies the proportion of non‐executive directors as a new factor impinging on the choice of accounting policies. Finally, this study shows for the first time that the use of ratio of income‐increasing accounting policies to total number of accounting policies can be used as a dependent variable.

Annual CO2 emission tallies for 210 coal-fired power plants during 2009 were more accurately calculated from fuel consumption records reported by the U.S. Energy Information Administration (EIA) than measurements from Continuous Emissions Monitoring Systems (CEMS) reported by the U.S. Environmental Protection Agency. Results from these accounting methods for individual plants vary by ± 10.8%. Although the differences systematically vary with the method used to certify flue-gas flow instruments in CEMS, additional sources of CEMS measurement error remain to be identified. Limitations of the EIA fuel consumption data are also discussed. Consideration of weighing, sample collection, laboratory analysis, emission factor, and stock adjustment errors showed that the minimum error for CO2 emissions calculated from the fuel consumption data ranged from ± 1.3% to ± 7.2% with a plant average of ± 1.6%. This error might be reduced by 50% if the carbon content of coal delivered to U.S. power plants were reported. Imp...

Development of the concept of emergy established a medium for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monetary unit, can be used to produce a single income statement and balance sheet giving comprehensive accounts for the economy, society, and the environment that can be expressed on a single income statement and balance sheet. At present, emergy accounting is rapidly developing and this paper uses well-known methods from financial accounting and bookkeeping to guide the further development of emergy accounting methods. The important concept of environmental liability is defined and a conceptual basis for applying this idea in ecologicaleconomic systems is presented in the form of an Energy Systems Language model. Four categories of environmental debt are recognized and a scheme for payment of these debts is proposed based on the criterion that economic production be sustainable. Also, a system of double entry emergy and money bookkeeping is proposed, which uses a combined emergy and money journal, separate emergy and money ledgers with this data transferred to a unified emdollar balance sheet to keep one set of books for the environment and the economy. Further development, testing, and adoption of environmental accounting tools like the ones proposed here will allow governments and managers to finally determine the true solvency (i.e., the ability to pay economic, social and environmental debts) and therefore the sustainability of the firms and economic systems for which they are responsible. © 2013 L&H Scientific Publishing, LLC. All rights reserved. Keywords

Purpose – The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model.Design/methodology/approach – The various social and environmental accounting methods are classified and discussed on the basis of various criteria such as the types of accounting principles and the content and information units utilized.Findings – Current social and environmental accounting methods utilize different criteria, measurement units and principles, a fact that makes the information provided ambiguous and problematic for a reliable business‐society dialogue under a common and understandable context. A new classification is presented based on specific criteria in the prospect of developing a new accounting model.Research limitations/implications – The proposed new classification aiming to develop a new accounting model is a theoretical proposition which should be validated and tested in practice with a series ...

I examine how a firm’s accounting methods can be influenced by the choices of other firms, which I label contagion. I model accounting method choice as a combination of intrinsic propensities to adopt a method and contagion effects. I predict contagion of accounting methods occurs for two reasons: (1) adoption decisions of other firms are informative for the adoption decision, and (2) prior adoptions change the net benefits of the decision. I test these predictions in the stock option expensing setting where firms had the choice to use the intrinsic or fair value method. Using a firm-level diffusion model, I document evidence consistent with my predictions.

The process of company reorganisation by merger or division operations, which is the object of recent accounting regulations, are of a real interest for the accounting specialists, taking into consideration the elements of newness and the complexity of financial-accounting operations. In this article, we aim to present the particularities of the specific accounting methods of the operations performed for the reorganisation of companies.

Nowadays the construction projects are bringing great economic benefits and value in use for the community while based on the overdraft of the natural resources. So far the scholars seldom take external dis-economy of the environmental costs of the construction projects into consideration, consequently the environmental costs accounting of construction projects lack of a comprehensive and scientific definition as well as a systematic measurement system. Through studying the causes of problems of the environmental costs at construction stage, this paper divides the environmental costs of construction projects into four classes, resources consumption costs, environmental protection costs, pollution treatment costs and environmental loss costs. Then, this paper puts forward an accounting methods system of environmental costs with ABC (Activity-Based Costing method) and FCE (Fuzzy Comprehensive Evaluation method). And this paper also proposes suggestions on the environmental costs management of construction projects. In actual practices, the study results of this paper can help the supervision department of local government strengthen the environmental regulation, meanwhile helping construction firms improve control measures of the environmental cost.

This investigation examines different approaches for the GHG flux accounting of activities within a tight boundary of biomass C cycling, with scope limited to exclude all other aspects of the lifecycle. Alternative approaches are examined that a) account for all emissions including biogenic CO2 cycling – the biogenic method; b) account for the quantity of C that is moved to and maintained in the non-atmospheric pool – the stock method; and c) assume that the net balance of C taken up by biomass is neutral over the short-term and hence there is no requirement to include this C in the calculation – the simplified method. This investigation demonstrates the inaccuracies in both emissions forecasting and abatement calculations that result from the use of the simplified method, which is commonly accepted for use. It has been found that the stock method is the most accurate and appropriate approach for use in calculating GHG inventories, however short-comings of this approach emerge when applied to abatement projects, as it does not account for the increase in biogenic CO2 emissions that are generated when non-CO2 GHG emissions in the business-as-usual case are offset. Therefore the biogenic method or a modified version of the stock method should be used to accurately estimate GHG emissions abatement achieved by a project. This investigation uses both the derivation of methodology equations from first principles and worked examples to explore the fundamental differences in the alternative approaches. Examples are developed for three project scenarios including; landfill, combustion and slow-pyrolysis (biochar) of biomass.

In this paper, using the 2011 national economic accounting data of the provinces, we evaluated the government department performance by factor analysis. And then calculated the local government department's total output taking advantage of the labor production efficiency. And the labor production efficiency of government department concludes the performance information. Which will improved the method of accounting government department's output by cost.

The purpose of the research is the definition of Corporate Governance and its principles, importance, objectives, and knowledge of its role in reducing the practice of Creative Accounting, as well as its role in raising the efficiency of companies’ performance and Quality of Accounting Information. In this regard, the researcher used a descriptive analytical approach and looked into the theoretical and field relevant studies of Arabs and foreigners with the induction and presentation of the most important results, and the development of what supports the development of Corporate Governance and it is use in raising the efficiency of companies’ performance, and reducing the practice of Creative Accounting, with a field Study on Listed Companies in Khartoum Stock Exchange. The research came up with several conclusions, such as the influential role of Corporate Governance in raising the efficiency of its financial and administrative performance. Besides, Corporate Governance has an effective role in determining the Quality of Accounting Information and reducing the practice of Creative Accounting.

A taxpayer with an existing business generally can establish return-signing positions to characterize the growth of its business as occurring either through an expansion of the existing business or the start of a new business. The selected character then determines the manner by which the taxpayer recovers costs associated with the growth. This article explores how the taxpayer's initial choice to characterize business growth as an expansion or start-up could become binding on the taxpayer and Internal Revenue Service (IRS) under accounting method rules and/or the doctrine of election, which would permit a recharacterization only to avoid income distortion. The article concludes that those tax accounting concepts could unjustifiably make the initial characterization binding, irrespective of its accuracy, due to the difficulty of showing that a particular characterization causes income distortion.

The article examines the state of irrigation systems in Odessa region in terms of operation and it determines that the systems have been in function for over 20 years. It is established that the presence of obsolete equipment demonstrates the need to incur costs not only for current but also for overhaul equipment that requires the expenditure of a significant proportion of budget. The author conducts the survey of the Basin Management of Water Resources in Ukraine on accounting organization. The researcher finds out that the accounting cost of maintaining and improving water management facilities depends on the sources of financing of such costs as general or special funds of budget institutions. The paper presents the qualifier on account of hydraulic structures in the areas of their use, which will immediately set the targeting of spending on capital and maintenance works based on the water distribution schemes. The article proposes the calculation tof costs on maintaining and improving water management facilities, which are included in the cost of water supply services, that increases the efficiency of such costs and takes into account the distribution of the costs arising on the point of water apportionment according to the selected base of distribution., Досліджено стан зрошувальних систем Одеської області за строками експлуатації та встановлено, що вона експлуатується вже більше 20 років. Встановлено, що наявність застарілого обладнання свідчить про необхідність понесення витрат на здійснення не лише поточного, але й капітального ремонту обладнання, який потребує витрачання значної частки бюджетних коштів. Проведено анкетування на Басейнових управліннях водних ресурсів України щодо організації бухгалтерського обліку, було встановлено, що бухгалтерський облік витрат на утримання і поліпшення водогосподарських об’єктів залежить від джерел фінансування таких витрат: загального чи спеціального фондів бюджетних установ. У роботі запропоновано класифікатор щодо обліку гідротехнічних споруд за напрямками їх використання, що дозволить одразу встановити адресність витрат на капітальний та поточний ремонт з урахуванням схем розподілу води. запропоновано розрахунок витрат на утримання та поліпшення водогосподарських об’єктів, які входять до вартості послуг з водопостачання, що підвищує ефективність розподілу таких витрат та враховує розподіл витрат, які виникають до точки водовиділу з урахуванням обраної бази розподілу.

This paper explores how the environmental input-output model can be applied to consider the fundamental aspects of physical waste problems in Scotland. In particular, we consider how IO multiplier methods may be used to develop an understanding of demand drivers of a local pollutant (taking physical waste as an example). This is with the aim to demonstrate how environmental IO Type I multipliers (incorporating direct and indirect, or inter-industry, effects) may be used to describe and communicate key elements of local pollution impacts. As a first step, we calculate the amount of waste directly generated in different production activities in Scotland under what is commonly referred to as a ‘production based principle’. We also attribute total waste generated in production to the different types of final consumers, whose demand for particular output directly or indirectly may be attributed as driving this waste generation. More generally, we consider how this approach may be used as a basis for the home region dimension of a footprint analysis based on a partial ‘consumption accounting principle’. We argue that employing IO methods in this way can provide information that may prove useful if regional policy makers attempt to consider waste reduction through consumption-focussed polices as well as production-based ones.

İşletmelerin gerek ulusal gerekse uluslararası piyasalarda faaliyetlerde bulunmaları ve bu faaliyetlerin devamlılığını sağlaması, dünyada yaşanan küreselleşme nedeniyle gün geçtikçe zorlaşmaktadır. Bu nedenle, işletmeler pazar paylarını arttırmaktan daha ziyade var olan mevcut pozisyonlarını koruma veya hayatta kalabilmek için çaba sarf etmektedirler Bu mücadeleyi verebilmek için devamlı artış eğiliminde olan maliyetleri en düşük seviyelere çekmek gerekmektedir. Dolayısıyla işletmeler son zamanlarda maliyetleri yönetme çabası içine girmişlerdir.Etkili bir maliyet muhasebesi siteminin, işletmelerin ürettiği mal ve hizmetlerin maliyetlerini doğru bir şekilde hesaplayabilmesinde ve giderlerinin kontrol altına alınmasında önemli bir yer tutmaktadır. İşletmeler açısından maliyet muhasebesi sistemlerini kullanmak bir zorunluluk olmakla birlikte geleneksel hale gelmiştir. Bu nedenle, günümüzde daha eltili olabilecek yeni maliyet muhasebesi sistemlerinin gerekliliği ortaya çıkmıştır. Yeni maliyet muhasebesi sistemlerinin kullanılmaya başlanması ile birlikte, geleneksel maliyetleme sistemlerinden elde edilen sonuçlar tartışılmaya başlanmıştır. Dolayısıyla, mamullerin doğru hesaplanmasına bağlı olarak maliyetleri azaltarak kontrol edebilecek ve geleceğe yönelik plan ve stratejilerin oluşturulmasına yardımcı olarak rekabet edilebilirliği arttıracak bilgileri sağlayan çağdaş maliyet sistemleri geliştirilmiştir. Gobalization have made difficult for companies to function and maintain their abilites both in national and international setting. Therefore, companies are trying to survive and maintain their position rather than increasing their marketshare. It is necessary to reduce the cost which is in a constant increase so that they can survive. Therefore, they have been in pursuit of effective cost management recentlty. An effective system of cost accounting is important for figuring an accurate service and product amount of companies and controlling the outgoings. Using systems of cost accounting has become a necessity and tradition for the companies. Therfore, new systems of cost accounting need organizing today. Using new systems of cost accounting have led to debates related to results gathered from traditional methods. All in all, modern systems of cost accounting have provided new insights to enable those who can compete effectively by generating plans and strategies for future and decrease the cost which are related to calculating the product acuurately.

The forest and building sector is of major importance in climate change mitigation and therefore construction materials based on forest products are of great interest. While energy efficiency has had a large focus in climate change mitigation in the building sector, the carbon footprint of the construction material is gaining relevance. The carbon footprint of construction materials can vary greatly from one type to another, the building sector is consequently demanding documentation of the carbon footprint of the materials used. Using an environmental product declaration (EPD) is an objective and standardised solution for communicating the environmental impacts of construction products and especially their carbon footprint. Nevertheless, it is challenging to include the features of forest products as pools of carbon dioxide. There is currently a focus on research into methods for the accounting of sequestered atmospheric carbon dioxide and also implementation of these methods into technical standards. This paper reviews the recent research and technical standards in this field to promote a common understanding and to propose requirements for additional information to be included in EPDs of forest-based products. The main findings show the need for reporting the contribution of biogenic carbon to the total on greenhouse gas emissions and removals over the product’s lifecycle. In order to facilitate the implementation of more advanced methods from research, the EPD should also include more detailed information of the wood used, in particular species and origin. ISSN:1971-7458

Reppenhagen (Rev Account Stud, 2010) investigates how and through which channels contagion, i.e., accounting methods used by related firms, can influence a firm’s accounting choice. My discussion focuses on research design choices and the potential effect of factors other than those investigated in the study.

Environmental aspects have been acknowledged as an important issue in decision making at any field during the last two decades. There are several available methodologies able to assess the environmental burden, among which the Ecological Footprint has been widely used due to its easy-to-understand final indicator. However, its theoretical base has been target of some criticisms about the inadequate representation of the sustainability concept by its final indicator. In a parallel way, efforts have been made to use the theoretical strength of the Emergy Accounting to obtain an index similar to that supplied by the Ecological Footprint. Focusing on these aspects, this work assesses the support area (SA) index for Brazilian sugarcane and American corn crop through four different approaches: Embodied Energy Analysis (SAEE), Ecological Footprint (SAEF), Renewable Empower Density (SAR), and Emergy Net Primary Productivity (SANPP). Results indicate that the load on environment varies accordingly to the methodology considered for its calculation, in which emergy approach showed the higher values. Focusing on crops comparison, the load by producing both crops are similar with an average of 0.04 ha obtained by SAEE, 1.86 ha by SAEF, 4.24 ha by SAR, and 4.32 ha by SANPP. Discussion indicates that support area calculated using Emergy Accounting is more eligible to represent the load on the environment due to its global scale view. Nevertheless, each methodology has its contribution depending of the study objectives, but it is important to consider the real meaning and the scope of each one.

Dissemination of New Public Management ideology has motivated numerous studies about changes to management accounting practices in public healthcare organizations. However, few studies compare these practices on an international basis. The aim of the paper is to explore the differences and similarities in cost accounting practices within hospitals in different countries within the European Union. We follow a multiple comparative case-study approach. Qualitative data about the accounting practices of five hospitals, three from Poland and two from Portugal, are compared and discussed. Results show fairly similar models of cost accounting and an increasing need for accurately determined costs at hospitals in both countries. However, the data suggest some important differences in the way overhead is allocated. This study highlights the benefits of cross-country comparison practices. Moreover, this study points to the need for more qualitative cross-country research within management accounting topics.

This study tests whether Australian firms' unregulated foreign-currency accounting policies indicated the extent to which equity claims against the firm were exposed to exchange rate risk. Evidence supports the hypothesis that the methods of accounting for foreign-currency gains and losses on long-term monetary-items were associated with the exposure. Methods of disposing of the gains and losses arising from translation of the accounts of overseas subsidiaries were also associated with the exposure, but not in the manner predicted. The results indicate that foreign-currency accounting policies were established in an interactive (portfolio) decision-making process, and that managers reported equity claim exposures relative to the returns to equity claims against other firms. Overall, the study provides evidence that at least some unregulated choices of foreign-currency accounting methods were made to minimise the agency costs associated with contracts between shareholders and management.

日本の医療を支える重要な存在として、自治 体病院の存在が指摘できる。自治体病院とは都 道府県や市に代表される地方自治体が運営する 病院であり、公立病院の中に含まれる病院であ る。個々の病院によって規模や活動はさまざま であるが、地域医療の中核的な存在を成してい る場合も多い。 自治体病院の多くはその主たる目的である、 政策医療の実施を中心とした活動を行っている。 具体的には、救急医療や先端医療、採算性の低 い診療科の設置と維持などを行っている。救急 医療を例にとると、自治体病院は必要とされる 高額な医療機器や設備を備えると共に、救急医 療に対応できる人材等を揃えている。また最新 の技術や治療法、薬品を用いた医療、すなわち 先端医療の実施も行っている。さらに、私的病 院が収益性の点等から忌避することが多い診療 科に関して、自治体病院が当該診療科を設置し て対応している。上記の諸点から、自治体病院 は都市部、地方を問わず、地域に欠くことので きない存在となっている。 しかし、自治体病院は上記の諸点から、私的 病院と比較してより多くの費用が発生する傾向 が強い。それゆえに、自治体病院の損益情報で は損失計上が恒常化している。損失は税金に基 づく補助金の投入等によって補填され、自治体 病院の活動と存続が継続されている。 自治体病院の損益情報を一般的な企業の経営 評価の視点から情報利用者が用いた場合、自治 体病院の多くは経営難に陥っていると判断する であろう。そして、自治体病院に対しては、自 治体の財政状況悪化を主たる理由として、自治 体病院に対する税金の投入額を縮小するという 圧力が、自治体の首長や議会等から常に課せら れてもいる。 また、地方自治体の財政状況悪化以外にも自 治体病院に対する税金の投入額を削減する外部 要因が存在しており、自治体病院の維持・存続 を脅かしている。自治体病院への税金の投入に 影響を及ぼす要因の具体例として、後述する 「公立病院改革ガイドライン」や私的病院の主 張するイコールフッティング論などが挙げられ る。特に前者の「公立病院改革ガイドライン」 では、自治体病院にも企業の経営評価と同様の 評価指標を用いて経営評価を実施し、自治体病 院の経営健全化を図るという考え方が明示され ている。そして、自治体病院に対して期間損益 面での業績向上を要求する、外部強制要因となっ ている。 しかし筆者は、自治体病院に企業や私的病院 と同様の評価指標を用いて経営評価を行うこと には問題があると、強く感じている。上記の考 え方に基づき、筆者は自治体病院に対する外部 の圧力、自治体病院の主たる目的、私的病院と の差異、そして経営評価の指標として適切な情 報を作成・開示する際に有用と考えられる会計 面から対応を、本稿にて指摘するものとする。, Article, 寄稿（依頼）論文

CO2 emissions from fossil fuel use are the most dominant part of Greenhouse GAS(GHG) emission,which is foundation of GHG inventory and GHG mitigation strategy.In this paper,inventory accounting method,terminal energy consumption accounting method(include electricity heat terminal method and embodied CO2 terminal method) were applied to estimate the CO2 emission of energy consumption activities in China,and the distribution in sectors as well as emissions intense of sectors were evaluated.The accounting results were compared to explain the properties and applications of three methods.Furthermore,the sectors contributions of economic growth and carbon intensity to the increasing of CO2 emission in China were analyzed.The results show that total CO2 emissions accounted by embodied terminal energy consumption method are 6.56 billion tons in 2009,slightly more than the amount by another two methods that is 6.22 billion tons.CO2 emission distribution in sectors and emission intensity of sectors are different significantly by the three accounting methods.The main sectors of direct CO2 emission by inventory method is electricity heat generation sector,accounting for 45.2%,while only accounting for 4.5% by electricity heat terminal method.Manufacturing is the main sector of energy consumption which accounting for 35.3%,61.1% and 65.5% by inventory method,electricity heat terminal method and embodied CO2 terminal method.By electricity heat terminal method,top three CO2 emission intensity sectors are manufacturing,electricity and heat generation,transportation,which is 21.66,17.2 and 16.22 tCO2/1000RMB respectively.In manufacturing sector,top five industries,such as ferrous metal smelting and rolling processing industry,non-metallic mineral production industry,contribute 52.4% emissions with the 9.8% economic growth.They are key industries for GHG mitigation by taking technology innovation and implementing mitigation projects.Services industry emits 9.8% CO2,while contributes 38.4% economic growth.It should be priority development industry of low carbon economic in China.

In article there are comparison of foreign and domestic experience of stock accounting. Advantages and disadvantages of permanent and periodic system of their accounting are determined. The main accounting methods of disposal of stocks in Ukraine and abroad are considered. Benefits and shortcomings of their use at the entities of various type are determined. The possibility of use of foreign experience of stock accounting in Ukraine is researched.У статті здійснено порівняння закордонного та вітчизняного досвіду обліку запасів. Визначено переваги й недоліки постійної та періодичної системи їх обліку. Розглянуто основні методи обліку вибуття запасів в Україні та за кордоном. Визначено переваги та недоліки їх використання на підприємствах різного типу. Досліджено можливість використання закордонного досвіду обліку запасів в Україні.

We conduct an experiment to investigate whether the effects of an SAS No. 90-like quality assessment standard (QAS) on auditors’ decision to accept a client-preferred accounting method is jointly moderated by the nature of advice from an audit firm’s technical department and the strength of the client’s justification. Results indicate that, in the absence of advice, the presence of QAS does not affect auditors’ decision, regardless of client justification strength. However, in the presence of advice from the technical department, the presence of QAS significantly reduces auditors’ propensity to accept the client-preferred method, but only when the advice explicitly recommends the use of the most appropriate method and the client’s justification is strong. These findings demonstrate the complementary roles that professional standards and audit firms’ technical departments play in enhancing the quality of auditors’ decisions, and indicate that the nature of advice matters.

本稿では、近世荷主の経営帳簿に記載された「着値」の概念に関する検討を手がかりに、遠隔地間取引をおこなう荷主の価格計算・損益管理の方式について実証的な考察をおこなった。従来の研究では、「着値」の概念やその市場取引において持つ機能について掘り下げた検討がなされてこなかった。紅花生産地帯である羽州村山郡の商人や豪農、京都紅花屋の経営文書の分析から、以下の諸点をあきらかにした。①着値とは、商品がある地点に到着する迄にかかった総経費を実際額面ないし単位あたり原価で示すもので、流通過程の諸段階において元値を厳密に示す概念であった。②着値は、市場における実際の売買交渉においては荷主にとっての損益ラインを示す単位あたり値段として機能した。③荷主は着値計算を基礎にそれに一定の利潤を上乗せした差値で市場に対する価格要求をおこない、仕切後は商品個々の着値と手取現金を比較し損益計算を実施していた。④経営を進展させていた豪農の場合、紅花の銘柄別・産地別あるいは出荷ルート別に損益計算をおこない、さらには中央―地方（産地）の市場相場変動をふまえながら利益予測をおこない出荷形態の選択をおこなうなどの損益管理を展開していた。⑤着値による原価表示・損益計算は村山郡のみならず全国の紅花荷主に共通した方式であった。また、この方式は村山郡の商人や豪農が実施した「のこぎり商い」の帰り荷についても採用されていたことが確認でき、遠隔地間取引における荷主の原価積算および損益記録の方法として広く通用していたことを指摘した。最後に本稿でおこなった考察は、（Ａ）世直し状況論において論点とされた豪農経営発展をめぐる「幕藩制的市場関係の規定性」の実態的な吟味、（Ｂ）幕藩制的市場における価格形成のヘゲモニーの実態的な検討、などの課題のための実証的な前提であり、方法的な視点であることを指摘した。, This paper deals with the concept of the “tsukine” price listed in the accounting books and business correspondence of local consignors in the Edo period as a key to studying the cost and profit-and-loss accounting methods used for shipped goods by consignors engaging in long-distance trade.In the accounting books of the merchants and wealthy farmers of the safflower producing district of Murayama in Dewa province and of safflower wholesalers in Kyoto are listed various prices pertaining to the product they handled: safflower. These prices include the “tsukine,” “sashine,” “shikirinedan,” and “tedorigenkin.” In order to conduct a detailed study about the actual state of buying and selling goods at the market and the significance of fluctuations in price for the people involved in the marketing, it is necessary to understand the meaning of each price and their relationship to each other. The “tsukine” refers to the cost incurred in bringing goods to a certain location. The “sashine” is the price suggested for sale by the consignor to the wholesaler and consists of a certain profit margin added to the “tsukine”. The “shikirinedan” is the price at which sales from the wholesaler to the buyer, in this case the safflower-dye artisans, is set. The “tedorigenkin” is the price obtained by subtracting the “bubikikosen” (wholesaler's commission) from the “shikirinedan” and is the net income of the consignor.The consignor kept a “tsukine-cho” (book of tsukine) on the product, i.e., safflower, and recorded the tsukine and tedorigenkin of each product, comparing and adding up the figures to determine his income. He also calculated income based on the brand and place of origin of the shipped products to determine his business strategy. Furthermore, studies revealed how the consignor anticipated changes in market prices in both the metropolis and the provinces and chose the most profitable type of shipping.These cost and profit-and-loss accounting methods used by the consignor were applied not only to safflower trading but also to trading in salt, cotton, wax-tree, and sugar. It can be assumed therefore that these methods were widely adopted by consignors as methods for cost and profit-and-loss accounting and recording profits., 一部非公開情報あり