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Developing the Accounting Measurement for Value-Added Approach to Increase the Environment Accounting Effectiveness.

Journal of Administrative and Economics Science

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Field Value
 
Title Developing the Accounting Measurement for Value-Added Approach to Increase the Environment Accounting Effectiveness.
 
Creator Al-Harkan, Dr. Ahmad A.
 
Description The  traditional  accounting  thinking  disregarded  and  neglected  what  could  result  from transactions between the economic unit and others, which could have secondary effects on the society and on  other  economic units. On one hand,  the  environmental pollution may  cause  a waste  in  the  society's resources  and  damages  for  other  economic  units. On  the  other  hand,  secondary  effects  –  negative  or positive  - may  result  too.    Therefore,  the  social welfare  of  economic  units  depends  on  economic  and social responsibility. The problem of the research is to determine the relevant rules and standards, which enable the managerial accountants to insure quality in measuring the benefits and damages. The  research  includes a survey and analysis of previous studies.   The  field study  is  testing  three hypotheses.  The research presents some important conclusions and recommendations.
 
Publisher Qassim University Academic Publishing and translation
 
Contributor
 
Date 2008-06-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://publications.qu.edu.sa/ojs/index.php/economic/article/view/131
 
Source Journal Of Administrative And Economics Science; Vol 3, No 1
 
Language eng
 
Relation http://publications.qu.edu.sa/ojs/index.php/economic/article/view/131/128