Factors influencing accounting environment. 2021 67 ISSN: 1941-6679-On-line Copy .

Factors influencing accounting environment. As a measure of cultural variability, the individualism-collectivism dimension tends to polarize Australian students Nov 5, 2024 · The influence of technological, organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises. Various factors of companies in different sectors have positive, negative, or no relationship with environmental accounting disclosure. Abstract: The purpose of this study is to evaluate the factors affecting the disclosure of environmental accounting information of the food manufacturing companies listed on the Vietnamese stock market. Related to these factors, the development of the accounting role can be classified into three periods: 1930s, 1970s, and 1990s. These reviews offer significant insights but have concentrated on a few determinants with less specific future directions. Nov 30, 2020 · The results show that the extent of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. Specialized facets of The reason why this test was performed was to provide comparisons of perceived benefits, working environment and other influences of students who choose accounting and non-accounting career. Economic reasons: society members, primarily the financial community, want accountants to be responsible for supplying accounting information to different users The conceptual framework identified five factors of determinant-technology, organization, environment, vendor, and owner that influence the adoption decision from the literature reviews and qualitative method. Sep 23, 2022 · Macro environment factors affect a business in many ways. The sample size in this study was 80 respondents of Indonesian banking Jan 31, 2023 · This paper presents the political factors affecting the accounting standard setting. Environmental Factors Environmental influences affecting international business environments include economic, legal and cultural considerations. Data were collected from 74 construction Jun 28, 2024 · Abstract Information systems have greatly enhanced companies’ capabilities to record, track, and measure performance. These factors positi ely affect the level of environmental accounting information disclosure; independent audit has the greatest influence. For this purpose, The study aimed at contributing towards extant literature by establishing the factors influencing adoption of Environmental Management Accounting (EMA) practices among manufacturing companies in Nairobi, Kenya. Political decisions can influence economic policies, and vice versa, creating a complex web of factors that accounting professionals must navigate. Nov 4, 2022 · This paper examines the factors affecting the implementation of environmental management accounting (EMA) in manufacturing enterprises in the pulp and paper industry in Vietnam. Corporate & Business Strategy Review, 4(4), 144–155. Jan 27, 2015 · This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA). We find that Malaysia’s colonial past and Sep 17, 2017 · Management accounting practice is influenced by contingency factors, namely market competition, company owner participation, company size, environmental and technology influences. Factors Affecting the Implementation of Environmental Management Accounting: A Case Study in Manufacturing Enterprises in Danang CityThi Thanh Hien Duong, Thi Hong Suong Nguyen, Khanh Thu Hang Nguyen Jul 1, 1998 · Research has shown that the development of accounting tends to be a function of environmental factors. Let's see the importance of macro economic factors in business decisions and financial management. Abstract This research is conducted for assessing factors affecting disclosure levels of environmental accounting information of construction firms in Vietnam. This study investigates the relative influence of career-choice factors on accounting students from different cultural backgrounds. Accounting has always been found adapting itself to the changing economic and social Factors Influencing Legal Framework of Environmental Accounting in Indian Industries - Overview and Theoretical Framework Archana Singh*, Nehajoan Panackal* and Girija Shankar** *Symbiosis Centre for Management Studies, Symbiosis International University, Pune, India **Ness Wadia College of Commerce, Pune, India Nat. Jan 1, 2021 · Download Citation | On Jan 1, 2021, Sujata Seshadrinathan and others published Exploring Factors Influencing Adoption of Blockchain in Accounting Applications using Technology–Organization Explain the concept of international accounting Discuss the factors influencing accounting development globally. This study focuses on small medium enterprises (hereafter known as SMEs) specifically, Malaysian small medium manufacturing firms. need for technical and training programmes) influencing the ongoing adoption of new technologies research and regression analysis show that 4 main factors have a significant influence on the application of environmental management accounting in manufacturing enterprises are arranged in descending order, as follows: Awareness of the usefulness when applying environmental management accounting; Awareness The purpose of this study is to systematize previous studies on the application of management accounting in enterprises, use statistics, and evaluate, according to the authors, the most influential research articles in the study of factors influencing the application of management accounting in enterprises. This study was implemented to identify the connection between technology, environment, and organization factors and the impact on perceived benefits and its influence on adopting cloud accounting. Env. Jun 30, 2023 · Some countries have detailed accounting regulations, while others have more principles-based approaches. Research methodology: A Factors Influencing Environmental Management Accounting Practices in Malaysian Manufacturing Industry: Exploratory Findings Janice Ong1*, Raman Noordin1, Abdul Wahid Mohd Kassim1, Junainah Jaidi1 1Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah, 88400 Kota Kinabalu, Sabah, Malaysia This chapter will review the literature concerning environmental influential factors on accounting development in an international accounting context from English literature. (3) work environment and social value factors simultaneously influence career choice as an auditor. The results Mar 25, 2022 · Findings: These factors indicate the trending pattern which influences the decision choices of accounting students to become public accountants. Accounting for basic physical flows, and transformations of energy and materials used in economic processes, permits direct linkage Dec 1, 2022 · Models of factors affecting the organization of environmental accounting in enterprises Rotation matrix of factors Pearson correlation analysis results Figures - uploaded by Phạm Huy Hùng Abstract This study aims to find out and measure the level of factors affecting the applicability of environmental management accounting (EMA) in Vietnamese automobile industry enterprises. The paper discusses the debate between the adoption of accounting principles (IFRS) or accounting rules (GAAP). Before discussing The External Factors Affecting Professional Accountancy Practice, let us know what the accounting environment is. Major factors affecting accounting profession development in Jordan include: 1. Sep 1, 2019 · (Iredele, Tankiso, & Adelowotan, 2019) The influence of institutional isomorphism and organisational factors on environmental management accounting practices of listed Nigerian and South African Oct 26, 2020 · Four environmental factors are used to explain the variation observed over time in accounting development. Jun 1, 2023 · Research on IFRS is widely published worldwide, but research on factors influencing (inhibiting or promoting) the adoption of IFRS at the national level is insignificant. Abstract: Purpose: Starting from the goal of economic development associated with environmental protection activities, this study examines the factors affecting the application of environmental accounting (EA) in manufacturing enterprises in Vietnam. ABSTRACT The present study examines and modeling the factors influencing the use of environmental management accounting tools from the financial managers and assistants point of view, who are in the oil refining and petrochemical companies. It is important to understand how environmental factors shape accounting reporting and disclosure standards in order to predict the progress towards harmonization efforts. Accountants must adjust their practices to comply with these changing regulations. To achieve this objective, eight hypotheses were formulated, with information from previous research Aug 18, 2023 · This study explores the extent to which institutional pressures influence the adoption of environmental management accounting (EMA) within the Egyptian manufacturing companies through an The Influencing Factors and Effective Barriers to the Implementation of Environmental Management Accounting in Small and Medium Industries Jan 1, 2021 · This study has three objectives: exploring carbon emissions disclosure practices in Indonesia, seeking factors that influence carbon emissions disclosure, and analyzing the moderating role of There is a growing awareness of the varying influences of environmental factors on accounting development around the world. Oct 17, 2017 · This research is conducted for assessing factors affecting disclosure levels of environmental accounting information of construction firms in Vietnam. The findings show that the company’s environmental performance, size, and profitability play a critical role in the environmental disclosure process. Four environmental factors are used to explain the variation observed over time in accounting development. Based on environmental factors, this study found that cultural factors and institutional structures have a significant influence on the development of accounting systems and cause their differences. Jun 3, 2021 · A qualitative exploratory study was undertaken next on twelve organizations at the cusp of adoption for accounting applications. Oct 12, 2023 · Abstract and Figures This study was conducted to identify and measure the factors affecting the applicability of environmental management accounting (EMA) in Vietnamese manufacturing enterprises. The external environmental factors mainly include: economic environmental factors, political and legal environmental factors, cultural and educational environmental factors, and scientific and Jan 17, 2025 · Explore the complex interplay of factors shaping ethical and unethical business decisions, from leadership to industry norms. The study examines the factors determining the level of environmental disclosure information by taking a sample of NIFTY 50 companies from National Stock Exchange (NSE). Micro environment factors are significant in auditing as they impact financial evaluation, compliance, and risk assessment. in the Institute of Social Sciences Accounting and Tax Department of Marmara University, Istanbul, Turkey. Recognizing these factors allows auditors to assess financial health, determine risks, and validate reporting accuracy. We hypothesize that the extent of disclosure about environmental liabilities is associated with five factors: (1) regulation, including enforcement activity, (2) managements' information, including site uncertainty and allocation uncertainty Nov 24, 2018 · Among those 18 factors, there is a statistical significant difference in perception of importance of two factors “Accounting information system intuitive and easy to use” and “Physical environment” within various job function. Dr. Factors affecting the accounting environment To sum up, the environmental factors that affect the development of accounting include external environmental factors and internal environment factor. , 2010). As for a limitation, content analysis inherently involves some level of subjectivity in interpreting and coding data, which could introduce bias into the analysis. Numerous studies have explored the potential of accounting to foster economic development without harming the environment. First, in general research, qualitative methodology was used to find out factors (variables) that can impact the possibility of The level of differences of each influential factor between countries implicates the intensity of accounting differences at the international level. The unit of analysis in this study is the accounting staff of 33 cooperatives in Bandung-Indonesia. Elayan, Sandra Felton, This paper examines factors related to environmental liability disclosure decisions for firms in industries with substantial Superfund site involvement. The framework can serve as starting point to discover influential factors in cloud accounting adoption in SMEs context. See full list on ivypanda. 20. Aug 24, 2023 · The interview findings and prevailing literature on the influencing factors based on the TOE (technological, organizational, and environmental) framework to adopt CA in Indonesian MSMEs context Purpose: Starting from the goal of economic development associated with environmental protection activities, this study examines the factors affecting the application of environmental accounting (EA) in manufacturing enterprises in Vietnam. The author team analyzes several theories used in environmental management accounting research, including stakeholder theory, institutional theory, and contingency theory. This study is necessary because EMA is now consid-ered a relatively new branch of accounting, so the research related to this issue is still quite limited. The cultural differences dividing Western and traditional Middle Eastern Analysis of factors influencing cloud accounting adoption in Indonesian start-up companies using the technology acceptance model (TAM) and technology, organization, and environment (TOE) frameworks Nov 28, 2022 · In the field of environmental accounting, most previous empirical research used regression analysis to explore factors affecting the environmental accounting information disclosure of listed companies or heavily polluting corporations. (2) socio-cultural factors have a significant effect on career choice as an auditor. 2. Jan 1, 2018 · The inconsistencies have been linked to a set of environmental factors, such as legal and taxation systems, sources of external finance, culture, accounting bodies, and colonial economic and Factors influencing international accounting system development have been investigated by accounting researchers since the 1960’s (Mueller 1967). & Poll. While environmental mana The Influencing Factors and Effective Barriers to the Implementation of Environmental Management Accounting in Small and Medium Industries Mehmet Hanıfı Ayboğa1, Farshad Ganji2* 1Co-author Prof. & Lietz P. In this study, data were collected using questionnaire survey and analyzed using multiple linear regression. Radebaugh Accounting is a multifaceted discipline that is often divided into three major areas: enterprise accounting (both financial and managerial), government accounting, and social or macro accounting (that is, national income accounts). Discuss the origin and causes of national differences in accounting Discuss the reasons and obstacles for harmonization of accounting standards Explain the roles of IASB and other bodies in the harmonization of accounting standards Sep 26, 2020 · This study aims to empirically examine factors that influence accounting students in choosing their career path. Journal of International Financial Management and Accounting, 4(2), 75-105. Moreover, many studies tended to examine specific factors in isolation or with other factors, specifically in America (Romer, 1993) and Europe (Ilie S. Data were collected from 74 construction firms listed on Vietnam Stock Exchange for the period from 2013 to 2016. For this purpose, five main hypotheses have been developed and tested by using questionnaire. Mar 5, 2013 · Accounting Perspectives Article Factors Influencing Corporate Environmental Disclosures † Facteurs influant sur la communication d'information environnementale par les sociétés Matt Wegener, Fayez A. Many experts realise that there may be a reasoning in the different patterns of accounting behaviour within various groups of Regulatory environment: Economic policy and regulations, such as tax laws and accounting standards, directly influence accounting. This paper examines the factors affecting the implementation of environmental management accounting (EMA) in manufacturing enterprises in the pulp and paper industry in Vietnam. The Journal of Asian Finance, Economics and Business, 7(11), 877-883. This research article aims to identify the factors that help to implement the environmental accounting concept for the eastern province hotel industry by examining selected hotels' perceptions of the level of awareness, hotel-related factors, The influence of new research initiatives in educational practices resulted in the need to examine past studies under different settings and periods. In the study the factors measured using financial award variables, professional training, professional recognition, social values, work environment, market considerations and personalities had an influence on the career selection of accounting students as public accountants and non-public accountants. The samples were 181 students from six biggest universities in Semarang, Indonesia Nov 25, 2024 · Results show an increasing interest in the digitalization of corporate sustainability accounting and reporting and highlight some related drivers with a predominance of technological and environmental enablers (e. This study examines the factors influencing employees’ use of accounting information systems (AISs) in Sudan’s top five oil companies and investigates how these systems impact both financial and non-financial performance. May 1, 2025 · The purpose of this editorial is to provide a summary of how legal, regulatory or political changes or innovations impact accounting or financial outcomes. Tech. The results of this study indicate that intrinsic motivation, extrinsic of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. The study sought to establish whether the financial value, financial status, staff knowledge and policy guidelines on EMA influence Factors affecting the application of environment management accounting: Evidence from manufacturing enterprises. One of these technologies is Additionally, environmental factors such as economic conditions, technological advancements, sociocultural influences, and political stability significantly impact accounting practices. This study focused on examining the factors that influence the firms’ intention to adopt EMA in Vietnam. com Environmental factors influencing accounting disclosure requirements of global stock exchanges. The level of enforcement, disclosure requirements, and specific accounting treatments can vary, leading to differences in financial reporting practices. The actuality of international accounting harmonization issues imposes the need of consideration and detailed examination of factors that influence the development and accounting system in one country. Eight significant factors influencing the adoption thus identified are: relative advantage, uncertainty, top management support, technology readiness, industry, regulatory environment, competitive pressure and trust. Oct 25, 2024 · Multiple factors influence the quality of accounting disclosures in Jordan. Specifically, it investigated the influence of the dominant factors in the organizational, environmental and technological contexts on firms’ intentions to adopt EMA. Abstract: The study aims to identify the factors influencing the application of environmental cost management accounting in manufacturing enterprises in Hai Duong province. The samples were 181 students from six biggest universities in Semarang, Indonesia. The accounting literature presents several factors that cause this diversity. Through qualitative methods, the identified factors include ABSTRACT EMA is concerned with the accounting information needs of managers in relation to corporate activities that affect the environment as well as the environment-related impacts on the corporation. The paper concludes that the factors influence the development of the accounting role led to ways of understanding individuals’ perceptions of the accounting role over time. Abstract This study aims to empirically examine factors that influence accounting students in choosing their career path. Abstract The purpose of this study is to investigate factors affecting students’ career choice in accounting. These factors are mainly related to environmental factors. The foundation of the method is a physical understanding of energy and material flow through systems. Companies operating internationally must understand these factors to effectively operate in their target markets while remaining flexible enough to quickly adapt to shifting environments. The present study examines and modeling the factors influencing the use of environmental management accounting tools from the financial managers and assistants point of view, who are in the oil refining and petrochemical companies. Oct 17, 2023 · 5. It emphasizes the crit-ical role of a robust regulatory environment, maintained by bodies such as the Institute of Chartered Accountants, Ghana (ICAG), and the Securities and Ex-change Commission (SEC), in ensuring transparency and consistency in Oct 16, 2022 · This paper examines a comprehensive set of environmental characteristics based on Choi and Meek's (2008, CM) framework to explain international accounting system development, which we proxy by Apr 13, 2025 · With rising interest in social and environmental accounting, there is a burgeoning focus on how diversity impacts companies’ environmentally sustainable activities. Abstract The article analyzes the impact of factors affecting the environmental accounting of enterprises in the food and beverage industry in Vietnam, providing more empirical evidence on factors affecting environmental accounting. Economic stability encourages rigorous accounting standards, while technological advancements enhance the accuracy and efficiency of financial reporting. The analysis indicates that in previous studies, several factors showed a positive and significant influence on accounting students’ career choices to be public accountants. Legal frameworks, regulatory bodies, and political decisions create the Apr 16, 2019 · This study aims to examine empirical evidence of the influence of the work environment, social values, labor market considerations, and personality on the career choices of accounting students as Jan 1, 2022 · Environmental accounting is a tool for holistic evaluation of systems of people and nature; since environmental work is in both environmental and human systems. This study has identified some factors those have a great impact on accounting practices in different countries. While these effects will vary depending on the company’s industry along with factors such as relevant regulatory, legal, and contractual obligations, all entities should evaluate ESG Jul 19, 2023 · Environmental (both international and national) factors can influence national accounting change in general and IFRS adoption in particular. 2Business-Accounting and Finance Ph. Accounting practices all over the world are influenced by national environmental factors and conditions, accounting practices are far apart between countries and in most times give rise to problems of understandability of these reports, as such, our focus would be on the reason and causes of international accounting differences and diversity in Nov 25, 2024 · The interplay between political and economic factors creates a dynamic environment for accounting standards. Two hundred ninety-five survey samples were collected from managers and accountants using a descriptive statistical method, including reliability testing, exploratory factor analysis, correlation, and linear regression with Although, the issue of environmental accounting in enterprises is receiving more and more research attention from academics and practical activities, but there are few empirical studies on factors The objective of this paper is determine the extent of environmental accounting practices employed by selected companies in Bacolod City and identify factors that influence it. Then, it will review and evaluate the literature concerning the influential factors on China’s accounting development This research is conducted for assessing factors affecting disclosure levels of environmental accounting information of construction firms in Vietnam. However, given the threats to environmental sustainability, modern businesses are restricted to adopt several environmental policies to operate in existing the present globalized ecosphere. These factors are (1) the economic environment, (2) the political environment, (3) the development of the stock market, and (4) privatization of state owned corporations. Apr 1, 2003 · Additionally, the study tests the relationship between accounting and its business environment over time. It is influenced by and reflects the unique characteristics of each country's environment. Thus, the present study aims to examine the relationship between internal and external drivers of environmental management accounting (EMA). Jul 13, 2021 · Discover internal and external factors that wield immense influence over financial decisions. Jan 1, 2023 · Purpose: This study aims to synthesize a testable conceptual framework that illustrates the link between various factors and environmental accounting disclosure practices. Learn how to optimize your business strategies for success! Read Factors Influencing Environmental Accounting Information Disclosure of Listed Enterprises on Vietnamese Stock Markets May 1, 2020 · Factors affecting the environmental management accounting implementation and the quality of environmental information for making decisions of fishery processing Apr 7, 2017 · 2. Based on quantitative research method, the disclosure levels of accounting information and factors affecting this level were Aug 17, 2011 · Deaconu and Buiga (2011) studied the influence in time of environmental factors in the Romanian context, interpreting the compliance degree between accounting rules (political factors) and the Purpose: The aim of this research is to provide a critical review of literature on the factors influencing accounting students’ career choice to be public accountants and develop a conceptual ABSTRACT This paper explores the influence of regulatory frameworks and environmental factors on the accounting practices of companies in Ghana. How will the following environmental factors affect BC adoption? ©International Information Management Association, Inc. The researcher was used a five point likert scale questionnaires and collected the data from 197 Bahir Dar university colleges of business and economics regular students. This research developed the Technology, Organization, and Environment (TOE) framework, the Technology Acceptance Model (TAM), and the intention to adopt cloud accounting for start-up companies in May 26, 2021 · This publication examines certain potential effects of ESG matters on a company’s financial accounting and reporting in the context of the existing accounting guidance and the current regulatory environment. It also enables accounting policymakers to develop a practical roadmap for IFRS implementation and helps businesses find ABSTRACT This research aims at discovering the factors influencing adoption of computer-based accounting information system among small and medium enterprises (SMEs) in Nairobi Kenya. We explore the influence of environmental factors such as social, political, economic, legal and cultural in the development of accounting and Malaysia’s recent move towards the adoption of International Financial Reporting Standards (IFRS). Jan 27, 2021 · Abstract This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. Dec 19, 2017 · Download Citation | On Dec 19, 2017, Li-Hong YANG and others published Study on the Influencing Factors of Environmental Accounting Information Disclosure | Find, read and cite all the research Nov 30, 2020 · The results show that the extent of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. Industry, regulatory environment, competitive pressure 22. This study is necessary because EMA is now considered a relatively new branch of accounting, so the research related to this issue is still quite limited. Furthermore, it evaluates the effects of top . This paper examines the major environmental influences on accounting in Jordan. Based on the research results, the author gives recommendations to improve the Mar 7, 2011 · The accounting literature presents at least several of such factors, mainly related to environmental determinants of the development of accounting systems (Alia & Branson, 2011). D. Based on the review, analysis and evaluation will be made for each environmental influential factor. Heightened environmental concerns have prompted businesses to align with regulatory demands, fostering a need for internal accounting tools aiding managerial decision-making. Understanding the factors that affect the application of IFRS in enterprises is crucial for success. Sep 14, 2023 · Abstract and Figures Purpose: This study aims to synthesize a testable conceptual framework that illustrates the link between various factors and environmental accounting disclosure practices. It is an area that has tried to link to innovative strategies and corporations have used it as an environmental performance indicator (EPI) to measure environmental performance. We live in a dynamic society where the business environment is always changing hence needing businesses to constantly update themselves on emerging technologies to survive. Examples of such factors are clients, competitors, suppliers, regulatory agencies, and stakeholders directly affecting the auditing process. Jun 1, 2024 · This study aims to examine the factors that influence SMEs willingness to use cloud-based accounting. The study Most studies show that some factors influence environmental accounting disclosures. fExploring Factors Influencing Adoption of Blockchain in Accounting Applications Seshadrinathan - Chandra 21. A theoretical framework was developed that incorporates technological and organizational variables from the Technology Organization Environment (TOE) framework as external factors for the Technology Acceptance Model (TAM). However, studies following accounting convergence or divergence approaches often produce contradictory results on the effects of the same or similar factors (Bengtsson, 2021). This paper examines the relationship between environmental factors and the accounting disclosure requirements of stock exchanges in different countries. Abstract This article provides an overview and proposes a model of factors influencing the application of environmental management accounting in businesses. 2021 67 ISSN: 1941-6679-On-line Copy . The development of accounting is captured through factor analysing several accounting dimensions. Jul 31, 2021 · Accounting practices in different countries are influenced by several factors. The research method uses a questionnaire survey of managers at all levels, chief accountants, and cost accountants, of 56 enterprises in the food and beverage Factors influencing environmental accounting information disclosure of listed enterprises on Vietnamese stock markets. The institutional theory is employed and data is collected via questionnaire. Diverse environmental factors have been cited in the literature to explain differences in disclosure levels between countries. Data was collected using both quantitative and qualitative methods. Theoretical framework including stakeholder and agency theories is used to explain the disclosure of corporate environmental accounting. The intersection of legal, regulatory, and political environments with accounting and financial outcomes is a critical area of study in the field of accounting. Theoretical framework including stakeholder and agency theories, is used to explain the disclosure of corporate environmental accounting. Jan 1, 1983 · CHAPTER 3 Environmental factors influencing the development of accounting objectives, standards and practices in Peru* Lee H. The article explores various factors affecting the business environment, including economic, political, technological, competitive, social, and global influences, and how these factors impact business operations and decision-making. Jan 1, 2018 · Download Citation | Factors influencing environmental management accounting practices in Malaysian manufacturing industry: Exploratory findings | Environmental issues have been a critical concern In Sari's research (2013) it was mentioned that several factors that could influence the choice of the profession as public accountants and non-public accountants, namely the intrinsic value of work, salary, number of job vacancies, work environment, students 'perceptions about the benefits of the profession of public accountants, students Dec 19, 2024 · Similarly, the constructs of environmental management accounting and environmental accounting knowledge collectively explain 67% of the environmental accounting practices, leaving 33% of the variance to be explained by factors beyond the scope of this model. Cultural and Societal Influences: Cultural and societal factors shape accounting practices. g. This research exploits the quantitative research methodology to understand the relationship between contingent factors, which are firm size, firm age, organizational structure, uncertainty environment, and manager profile that influence accounting information system design and environmental management accouting practice among various companies Oct 1, 2012 · The purpose of our paper is to examine the development of the financial reporting environment in Malaysia. The micro The influence of technological,organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises. It describes the cultural, economic, political, educational and professional factors and their effect on the development Abstract: The purpose of this study is to evaluate the factors affecting the disclosure of environmental accounting information of the food manufacturing companies listed on the Vietnamese stock market. compatibility, stakeholders pressure) along with organizational constraints (e. The results show that (1) the work environment has a significant effect on career choice as an auditor. Order logistic regression analysis were applied to determine the impact of independent variables under each Jan 31, 2025 · This study aims to analyse the factors influencing the adoption of cloud-based accounting in the Indonesian banking sector. These factors positively affect the level of environmental accounting information disclosure; independent audit has the greatest influence. The environmental information disclosure is measured by using an Environmental Accounting Disclosure Index (EADI) and the variables used in the study are profitability, corporate size, age, financial leverage, industry type The results showed the influence of five diferent factors on environmental accounting implementation in mining enterprises in Binh Dinh province: stakeholders pressure, corporate characteristics, coercive pressure of government agencies, environmental awareness of senior managers and accountant qualifications of environmental accounting. Jul 25, 2024 · Environmental management accounting (EMA) is a strong management tool to improve an organization’s financial and environmental performance, hence supporting businesses for sustainability. 3 The Historical Development of Institutional Factors Influencing Environmental Accounting in Italy The Italian historical background is very different in the respect of Bulgaria, because the national Unity, 1861, oriented Italy toward a common base of institutional and environmental factors that orient to economic development (Baldarelli and Jan 11, 2024 · Jermsittiparsert K (2020) Factors affecting firm’s energy efficiency and environmental performance: the role of environmental management accounting, green innovation and environmental proactivity. Abstract The purpose of this study was to determine the influence of organizational factors (management commitment, organizational culture and organizational structure) to the quality of the accounting information system and its implications on the quality of accounting information. Local traditions: The accounting development process depends on a range of factors including historical, economic, political, organizational and social. The results show that the extent of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. Hence, in this study, we explore the factors influencing blockchain adoption for accounting applications by theoretically grounding our research in the technology–organisation–environment (TOE) framework (Tornatzky and Fleischer, 1990). Accounting environment includes institutional environment, legal environments, accounting conventions, accounting standards, audit standards, professional accounting bodies, etc. Jun 2, 2023 · FACTORS INFLUENCING ACCOUNTING ENVIRONMENT To a large extent, corporate accounting and information disclosure practices are influenced by a variety of factors including the below stated ones (1) Economic and Social Factors Accounting operates in a socio-economic environment as a "service" function. Apr 1, 2003 · Four environmental factors are used to explain the variation observed over time in accounting development. Jul 13, 2022 · This paper reviews published environmental accounting disclosure studies to explore the effect of various factors on environmental disclosure. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of environmental disclosure and the extent to which the implementation of corporate governance (CG) principles in moderating these factors ABSTRACT This study was conducted to examine the factors that influenced Environmental Management Accounting (EMA) adoption. A country’s core accounting system is affected by a variety of historical, economic This diversity appears as a result of differences in the factors that affect the development of financial reporting frameworks. zcgmnfx bfsjr vwhdavay jiqf modhg fokhu ofpfs fkuyj rtfjnh fzvs