Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 88
Release: 2019-03-24
Genre: Reference
ISBN: 0359541828

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

History and Survey of Accountancy (RLE Accounting)

History and Survey of Accountancy (RLE Accounting)
Author: Wilmer L. Green
Publisher: Routledge
Total Pages: 295
Release: 2014-02-05
Genre: Business & Economics
ISBN: 1134707797

This volume presents a survey of accountancy from early times through to modern accounting methods of the early twentieth century. Covering everything from accounting in Ancient Egypt and the Roman Republic through to legislation for the accountancy profession in Europe and South America, as well as ethics and education in the accountancy profession, this volume will be of use to both students and professionals who wish to extend their historical knowledge of their profession.

Annual Report

Annual Report
Author: United States. Federal Emergency Management Agency
Publisher:
Total Pages: 32
Release: 1983
Genre: Civil defense
ISBN:

Environmental Management Accounting: Informational and Institutional Developments

Environmental Management Accounting: Informational and Institutional Developments
Author: M.D. Bennett
Publisher: Springer Science & Business Media
Total Pages: 320
Release: 2002-07-31
Genre: Technology & Engineering
ISBN: 9781402005534

Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.

The Green Bottom Line

The Green Bottom Line
Author: Martin Bennett
Publisher: Routledge
Total Pages: 359
Release: 2017-09-29
Genre: Business & Economics
ISBN: 1351283308

To date, both internal and external corporate environmental reporting and management systems have focused on physical input–output measures. However, external stakeholders are increasingly demanding that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a "business case" cannot be made. A number of companies – such as Baxter, BT, Xerox, Zeneca and others – are now beginning to develop a better understanding of the costs and benefits of environmental action. The US Environmental Protection Agency has also done considerable work on models designed to understand the "full costs" of pollution control investments, with the aim of demonstrating that – when these are properly considered – pollution prevention can be a more cost-effective alternative. The Green Bottom Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering "General Concepts", "Empirical Studies", "Case Studies" and "Implementation", the book includes case studies from the US EPA's Environment Accounting Programme and contributions from authors at institutions including the IMD, INSEAD, Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.

Research Methods in Accounting

Research Methods in Accounting
Author: Malcolm Smith
Publisher: SAGE
Total Pages: 260
Release: 2003-05-27
Genre: Business & Economics
ISBN: 9780761971474

Providing a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.

Accounting Comes Alive

Accounting Comes Alive
Author: Mark Robilliard
Publisher: Accounting Comes Alive
Total Pages: 64
Release: 2011-12
Genre: Business & Economics
ISBN: 1450769624

Cultural Industries and the Environmental Crisis

Cultural Industries and the Environmental Crisis
Author: Kate Oakley
Publisher: Springer Nature
Total Pages: 169
Release: 2020-09-14
Genre: Business & Economics
ISBN: 3030493849

This volume critiques the current model of the creative economy, and considers alternative models that may point to greener, cleaner, more sustainable and socially just cultural and creative industries. Aimed at the nexus of cultural and environmental concerns, the book assesses the ways in which arts and cultural activities can help develop ideas of the ‘good life’ beyond excessive and unsustainable material consumption, and explores the complex interactions between cultural prosperity, place and the quality (and availability) of employment, leisure and the rights to self-expression. Adopting a deliberately wide and inclusive interdisciplinary and international perspective, contributors to this volume showcase current and future ways of ‘doing’ creative economy, ecologically, otherwise and differently. In 11 chapters, the book outlines some of the most relevant arguments from among the growing literature that critically analyzes the current creative economy, with a focus on issues of gentrification, inequality and environment. This volume is timely, as it emerges into a political and economic context that is seeking desperately to ‘reboot’ the economy, re-establish ‘business as usual’ and to do so partly through significant investment and expansion in the creative economy. The book will be suitable for upper level undergraduates and postgraduates studying a wide range of topics, including: cultural and creative industries, media and communications, cultural studies, cultural policy, human geography, environmental humanities and environmental policy, and will be of further interest to arts professionals, creative economy researchers and policymakers. The chapter “Towards a New Paradigm of the Creative City or the Same Devil in Disguise? Culture-led Urban (Re)development and Sustainability” is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.

Corporate Environmental Strategy

Corporate Environmental Strategy
Author: Voicu D. Dragomir
Publisher: Springer Nature
Total Pages: 122
Release: 2019-09-11
Genre: Business & Economics
ISBN: 3030295486

This book is a first step towards understanding the complexity of corporate environmental strategy while explaining the relationships between the numerous dimensions of the concept. When we think of corporate environmental strategy, we usually have in mind a dull and stereotypical statement issued by the CEO, addressing aspects such as pollution reduction, stakeholder dialogue, and unfailing care for the environment. However, genuine environmental protection relies on proactive policies, managerial commitment, cleaner technologies, and advanced management procedures. The author identifies a series of environmental strategy dimensions, some of which have been thoroughly researched in the literature, whereas others have only emerged in recent years. The main dimensions presented in this book include corporate environmental performance; environmental accounting and disclosure; environmental management practices; greening the supply-chain; environmental values and responsibility; green entrepreneurship and innovation; environmental training, culture and policies; and environmental legitimacy and reputation. For each dimension, the author develops a discussion framework, which provides the necessary operational definitions, methodological implications, and practical situations in which these constructs can be used. Each section contains a visual representation of the relationships between the dimensions of corporate environmental strategy and the actions of decision-makers and relevant stakeholders.