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Abstract Typical public institutions such as government offices, hospitals, and schools play important leading and exemplary roles in the green and low-carbon development of the whole society. This paper analyzes the business and energy consumption characteristics of public institutions, as well as the characteristics of personnel travel, and constructs a carbon accounting model for public institutions. It innovatively proposes a methodology for carbon accounting of personnel travel related to public institutions and validates and analyzes it using a comprehensive hospital as an example. The paper analyzes the carbon emission characteristics of various energy types, systems, and types of travelers in hospitals, provides schemes for the transformation of main energy systems, and corresponding emission reduction effects, thereby providing technical support for the full-chain carbon accounting of public institutions. Additionally, this paper explores the carbon reduction pathways for hospitals to support the peak carbon and carbon neutrality goals of public institutions, and promote the high-quality development of public institutions in China.

Today, optimizing logistics costs based on their accounting and analysis is an essential tool for ensuring enterprises' competitiveness. The article aims to reveal the methodical principles of accounting for logistics costs and identify problematic aspects and directions for improving this process in Ukrainian enterprises. It was determined that Ukrainian researchers offer quite a lot of classification features for the grouping of logistics costs. Instead, in foreign literature, logistics costs are divided into types based on the processes that are the objects of management. In Ukraine, there is a problem of regulatory and legal support, which is manifested in the absence of an appropriate definition of the term “logistics costs” in accounting regulatory documents, separate accounts or sub-accounts in the current Chart of accounts intended for accounting for these costs, limitations of methodical support. The idea of introducing an individual account for logistics costs, proposed by many researchers, has not yet been implemented. All this complicates the accountant's work in identifying, classifying, and displaying logistics costs in the company's accounting system. At the same time, accounting and control tools (methods) are still available to the accountant, which collectively form the method of accounting for logistics costs at the enterprise, which covers their identification, measurement, analysis, monitoring and reporting. At each stage, the accountant implements appropriate methods and tools guided by his professional judgment. The work defines a list of measures that can ensure the improvement of the method of accounting for logistics costs at the enterprise. The key direction in improving the accounting for logistics costs is digitizing management processes because introducing innovative technologies makes logistics management more flexible, effective, and straightforward.

With the development of artificial intelligence technology in various fields, the traditional accounting method is no longer applicable to the personalized development of e-commerce industry; Therefore, it is essential to improve the accounting method and construct a personalized recommendation model for e-commerce. Based on this background, this study firstly reconstructs the steps of accounting element recognition in the traditional accounting system and constructs an automated accounting recognition mechanism using BP neural network algorithm, aiming to improve the accuracy and efficiency of accounting element recognition; Secondly, a personalized e-commerce recommendation model based on multiple intelligence is built, which uses intelligent Q-learning algorithm to optimize the recommendation module, aiming to improve the accuracy of personalized recommendation. By comparing the performance of different accounting models under different personalized e-commerce systems, the accounting model proposed in this paper can predict the accounting entries well under the three-layer BP neural network, and the error between the maximum predicted value and the actual value is 0.23%. The recommendation model proposed in the study outperforms the traditional recommendation model and the recommendation model under collaborative filtering algorithm in predicting customers' personal preferences, whose predicted value is closer to the real situation. In summary, both the accounting method and the personalized recommendation model for e-commerce proposed in this study can achieve better application results, thus providing a new idea for the development of the e-commerce industry.

Management accounting plays a critical role in decision making since it supplies accounting information that would be helpful to managers in making critical decisions for an organization. In light of this assertion, the aim of the study was to determine how the listed Jordanian industrial organizations used management accounting techniques to make financial decisions. The study employed the descriptive research design and used primary data to collect the information on the related objectives of the study. The target population for this study was the employees of industrial enterprises in Jordan. Specifically, the employees forming the part of the sample were the managers and non-managers (excluding lower-level staff) working in industrial companies of Jordan. The industrial firms from where the employees were chosen included the industrial firms listed on the Amman Stock Exchange. The sample size for the study has been 371 employees, selected based on the Krejcie and Morgan rule. The study’s findings supported the notion that budgeting, financial ratio analysis and activity-based costing are the most widely used management accounting techniques in these organizations. The results show that employees differ in their perception on the role of management accounting techniques in financial decision making. Specifically, the results of the study confirm the significant p-value (0.000) for t-statistics and f-value, thereby confirming that employees differ in their perception regarding the role of management accounting in financial decision making based on gender, type of job and years of experience.

This study aims to investigate the degree of application of advanced management accounting methods within Jordanian banks. The researcher tries also to assess the effect of the degree of application of advanced management accounting methods on the quality of financial reports issued by Jordanian banks. In order to achieve this objective data was collected through the distribution of 45 questionnaires to the financial managers and chief accountants of ten commercial banks operating in Jordan. Only 40 questionnaires have been subjected to the process of statistical analysis in order to construct the model of the study, In addition to the use of descriptive statistical techniques of analysis of variance. The results showed that the level of use of the targeted management accounting methods represented in activity based costing, target costing, total quality management respectively within the subjected banks was acceptable. The study also found that there was a significant relationship between the degree of application of our targeted management accounting methods and the quality of financial reports issued by Jordanian banks. Therefore, the paper recommended that management of the subjected banks should improve their usage of advanced management accounting methods which is presently fair but not sufficient and involve accountants and financial managers in the decision making process.

Product value chains cause environmental and social impacts, of which many are currently unaccounted for in the price of products. Several methods exist to calculate the pressures of such impacts, as well as their monetization. In the context of life cycle assessment (LCA), expressing environmental and social impacts in monetary terms allows for aggregation and easier communication. Many methods for monetization exist, with fundamental differences in their underlying monetization approach, accuracy, availability and application. Scientific and private sector initiatives have introduced full cost accounting methods that also use different monetization approaches. We reflect on the differences between such existing methods. First, we review the foundations of monetization and introduce a new categorization to align terminologies. We summarize the connections between monetization and life-cycle assessment methods, since both categories of methods can be seen as the building blocks of existing full cost accounting methods. We then sketch the monetization landscape and its challenges. Next, we inventory current product-oriented full cost accounting methods and, through interviews with their developers, provide insights into their underlying monetization philosophy, data sources and quality, scoping, aggregation, and transparency. From this review, we propose four provisional ground rules for product-oriented full cost accounting methods in the discussion section, addressing theoretical framing, the time dimension, the integration of positive impacts and the methods’ transparency.

With the continuous development of the global economy, carbon dioxide and other greenhouse gas emissions are persistently increasing, making global warming an indisputable fact. As a high-energy consuming industry, the building industry has gradually emerged as the primary source of greenhouse gas emissions during urban expansion. Consequently, countries are exploring sustainable development pathways for low-carbon buildings to minimize the detrimental impact caused by the construction industry. This paper summarizes the current status of low-carbon building development and, through literature analysis concerning carbon standard systems and carbon emission accountings, discusses the challenges and possible improvements for the future. Establishing a quantitative evaluation tool for carbon emissions and elucidating accounting methods in the construction field is fundamental and a prerequisite for comprehensively studying low-carbon buildings throughout their life cycle. The challenges of low-carbon building development are as follows: (1) lack of a set of carbon emission measurement standards that can be commonly used internationally, (2) lack of a deep and systematic study of the theory of carbon emission accountings and (3) difficulty in recognizing carbon emission boundaries and related data for existing carbon emission accounting methods. This paper provides a comprehensive analysis of the current progress in low-carbon building development, along with an examination and optimization of the application of carbon emission accounting methodologies within construction to address the challenges.

With the continuous development of the global economy, carbon dioxide and other greenhouse gas emissions are persistently increasing, making global warming an indisputable fact. As a high-energy consuming industry, the building industry has gradually emerged as the primary source of greenhouse gas emissions during urban expansion. Consequently, countries are exploring sustainable development pathways for low-carbon buildings to minimize the detrimental impact caused by the construction industry. This paper summarizes the current status of low-carbon building development and, through literature analysis concerning carbon standard systems and carbon emission accountings, discusses the challenges and possible improvements for the future. Establishing a quantitative evaluation tool for carbon emissions and elucidating accounting methods in the construction field is fundamental and a prerequisite for comprehensively studying low-carbon buildings throughout their life cycle. The challenges of low-carbon building development are as follows: (1) lack of a set of carbon emission measurement standards that can be commonly used internationally, (2) lack of a deep and systematic study of the theory of carbon emission accountings and (3) difficulty in recognizing carbon emission boundaries and related data for existing carbon emission accounting methods. This paper provides a comprehensive analysis of the current progress in low-carbon building development, along with an examination and optimization of the application of carbon emission accounting methodologies within construction to address the challenges. [ABSTRACT FROM AUTHOR]

In recent years, the level of digitalization and intelligence in the energy sector has profoundly changed the management mode of the energy sector. However, in the process of promoting the digital transformation of the energy sector, we also face some difficulties. One of the main manifestations is the lack of energy data sharing, and the difficulty of realizing the convergence and integration of various types of energy data. In addition, there is insufficient mastery of customer-side energy use data and a lag in the perception of customer demand, which requires the improvement and enhancement of energy efficiency diagnosis and energy saving services. At the same time, we have not yet established advanced digital technology monitoring means to grasp the user’s energy use and carbon emissions in real time. Therefore, this paper proposes the study of high-precision accounting methods for regional carbon emissions under the carbon peak goal. Based on the energy consumption and production activities of each region, a greenhouse gas emission inventory is compiled, so that carbon emissions can be accurately calculated. The high-precision accounting method of carbon emissions is analyzed, and by establishing a more complete database and model, and constructing a regional online monitoring system under the peak carbon target, we aim to improve the efficiency of data acquisition and processing, as well as how to combine carbon emission accounting with the peak carbon target, in order to provide support for the formulation of a more effective emission reduction policy. The testing experiments after flow and CO2 concentration measurements show that the accuracy of the experiments on regional carbon emissions is as high as 97.5%.

The standard of accurate accounting method for carbon emissions of sewage treatment plants is studied. Based on the existing carbon accounting methods of wastewater treatment plants(WWTP) in China, combined with the research of carbon accounting standards and guidelines at home and abroad, we put forward some suggestions for revising carbon emission accounting methods of WWTP from the aspects of accounting boundary, greenhouse gas type, emission source and emission process. It is suggested to extend the accounting boundary both WWTP and its upstream/downstream, including upstream and downstream sewage pipe networks and downstream discharge water bodies on the basis of not causing double counting. It is also suggested that the fossil CO2 originated from both sewage and the applied chemicals should be included in the accounting. Additionally, supplementary identification of fuel combustion, transportation equipment and fugitive emission sources within the plant boundary, and additional consideration of discharge sources such as outsourced transportation and sludge disposal are proposed. It is recommended to conclude the carbon emissions of energy(electricity and other forms of energy) and substances(chemicals, etc.) from the manufacturing and transportation links. And the fluctuation effect of wastewater treatment operating conditions on carbon emissions is considered. It is suggested that the optimal operation and management of WWTP and multiple forms of resource and energy recovery should be included in carbon offset. On this basis, the carbon emission process and carbon emission source of WWTP are summarized. In addition, how to optimize the carbon emission calculation of WWTP is prospected from the aspects of carbon accounting boundary, emission factor, model application and fossil CO2. [ABSTRACT FROM AUTHOR]

This article examines the methods used to calculate direct carbon emissions from energy consumption, fugitive carbon emissions from manufacturing processes, and fugitive carbon emissions from exhaust gas treatment. It also establishes carbon emission boundaries and focuses on the process of producing and manufacturing automobiles. This method is used to calculate carbon emissions based on the real state of enterprises. According to the research, energy consumption during the production and manufacturing of automobiles results in the largest direct carbon emissions, with electricity consumption making up roughly 75% of energy consumption; The production operation area is the one with the largest percentage of carbon emissions, with the painting workshop contributing the most, at approximately 40%; Seasonal influences and production variations have an impact on emission characteristics.