Role and implementation of sustainability management control tools: critical aspects in the Italian context

K Corsi, B Arru - Accounting, Auditing & Accountability Journal, 2021 - emerald.com
Purpose The purpose of this paper is to show the relevance attributed to sustainability
management control tools (SMCTs) and their real use. Mainly, this study aims to shed light …

Exploring the perspectives of integrated reporting for future research opportunities

C Caraiani, CI Lungu, A Bratu, C Dascălu - Accounting and Management …, 2018 - ceeol.com
This paper investigates the perspectives of integrated reporting as an emerging field in
mainstream academic literature. The current state of research and its development are …

Boosting the efficacy of green accounting for better firm performance: artificial intelligence and accounting quality as moderators

S Khan, S Gupta - Meditari Accountancy Research, 2024 - emerald.com
Purpose This study aims to deepen our understanding of how conventional technologies
and robust accounting education standards can impact the effectiveness of green …

[PDF][PDF] Green accounting: A primer

MNO Sadiku, TJ Ashaolu, SS Adekunte… - International journal of …, 2021 - ijscia.com
Green or environmental accounting is a new branch of accounting that provides for
accounting the environmental impact. Unlike conventional accounting, green accounting …

The interconnectivity of ESG research within the realm of sustainability: A bibliometric analysis

IM Petrica, C Caraiania, CI Lungua… - Journal of Accounting …, 2024 - ceeol.com
Motivation: The relationship between ESG factors and sustainability is a widely debated
topic in the literature, but to our knowledge, there is a gap concerning the investigation of …

Environmental information transparency—Evidence from Romanian companies

MS Dinca, M Madaleno, MC Baba, G Dinca - Sustainability, 2019 - mdpi.com
The purpose of this paper is to analyse disclosure of environmental information (DEI) for a
set of 100 companies listed at the Bucharest Stock Exchange (BSE) and identify possible …

[HTML][HTML] Universidades Públicas del Ecuador y normas contables en presupuestos basados en costo de actividades

JE SANCHEZ, DR PINCAY, JA FLORES… - Revista …, 2018 - revistaespacios.com
La Educación Superior del Ecuador buscan el mejoramiento de calidad y excelencia con
presupuestos reducidos, distribuidos conforme a sus estudiantes y formula poco equitativa …

Analysing the stock market as an economic lever, using a qualitative and a quantitative model

MP Cristescu, RA Nerișanu, M Flori, F Stoica… - Mathematics, 2021 - mdpi.com
The article aims to provide a perspective on economic growth by relying on the influence
and use of the stock market as an economic lever. Two methods will be used: a quantitative …

Applying a sustainable vector model to generate innovation

MP Cristescu, M Flori, RA Nerisanu - … on Informatics in Economy (IE 2021), 2022 - Springer
Innovation is the main promoter of technological progress, whether in neoclassical
perspective or evolutionary models or theory of economic growth. In all classical …

The interconnectivity of ESG research within the realm of sustainability: A bibliometric analysis.

IM Petrica Papuc, C Caraiani… - … of Accounting & …, 2024 - search.ebscohost.com
Motivation: The relationship between ESG factors and sustainability is a widely debated
topic in the literature, but to our knowledge, there is a gap concerning the investigation of …