Archive About the Journal International Journal of Accounting Research IJAR is an Open Access journal that aims to publish the most accurate and reliable source of information addressing the complete spectrum of Accounting including Management Accounting, Financial accountingPublic accounting, Social and Environment accounting, Tax accounting and many more in the form of original articles,review articles,case reports and short communications.
Saidb3 Show more https: Additionally, the study tests the relationship between accounting and its business environment over time. The development of accounting is captured through factor analysing several accounting dimensions.
Four environmental factors are used to explain the variation observed over time in accounting development.
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.
The overall results obtained from the time-series regression and other statistical tests indicate that there is a strong relationship between the environmental factors and accounting development in Egypt and that this relation varies with time.
The empirical findings indicate that the level of the economy and the political environment are positively correlated to the accounting development in Egypt.
This study should provide international investors and researchers with a better understanding of the environmental factors that affect accounting in emerging markets. Previous article in issue.Journal of Finance and Accountancy The Changing Accounting Environment, Page 1 The Changing Accounting Environment: International Accounting.
IFRS and environmental accounting A comprehensive review of academic and professional literature indicates that the IFRS regime provides useful conceptual and practical frameworks for monitoring firms that are operating in environmentally sensitive industries.
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Environmental Cost - An Environment Management Accounting Literature review Environmental accounting has become a new challenge for the professional accountant, in order to maximize the welfare of mankind, and the necessity of the use and implementation of environmental. Article document review keyboard shortcuts narrative essay features tips and tricks second term paper abstract essay reference system jts essay gadgets in modern life futures essay social network disadvantages young generation pollution essay with photo my life changing essay cycle.
In broad terms, environmental reporting is the production of narrative and numerical information on an organisation’s environmental impact or ‘footprint’ for the accounting period under review.