• Summary
  • Contents
  • Subject index

The study of the interactions between business organizations and their natural environments has gained momentum recently under the aegis of social and environmental accounting and reporting (SEAR), and as a diluted form of response in corporate social responsibility (CSR). Environmental Accounting, Sustainability and Accountability envisages accounting as an effective instrument in improving this interrelationship. It comprehensively describes how organizations can capture their environmental performance and thereby address societal concerns. The book closely explores how organizations can embed care for the environment as fundamental to their functioning. It broadly covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments. The central idea proposed here is to evolve the environmental accounting framework and bring calculative aspects into sustainability thinking that businesses are ...

Cost and Managerial Accounting Supporting Management beyond Numbers
Cost and managerial accounting supporting management beyond numbers
Introduction

Cost and managerial accounting comprises of the methods, tools and techniques that practitioners in the field use to help management with decision-making and to provide information that is grounded within the organizational experience. However, this exquisite branch of accounting goes beyond the fiduciary duty of accountants to help businesses and their decision-makers with information on organizational performance and brings together tools and techniques that can be leveraged to bring the scientific temperament to the decision-making process. This area covers three distinct elements—costing, cost accounting and managerial accounting. Costing covers the methods and techniques that cost accountants leverage to determine the costs of products, processes and services, whereas cost accounting ...

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