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The application of green accounting according to Activity based costing for an orientation towards a green economy

Unknown author

International Journal of Digital Strategy, Governance, and Business Transformation2021https://doi.org/10.4018/ijdsgbt.20210101oa02article
AJG 1
Weight
0.26

What the paper says

The present study aims to identify the opportunities and possibilities for applying green accounting according to the Activity Based Costing in light of the trend towards a green economy. To achieve this aim, the researchers designed and administered a questionnaire. A random sample of 180 individuals (participants) from managers and accountants of economic institutions in the southeastern area in Algeria are selected, and the statistical program SPSS 22 is used to analyze the obtained data. The study found that the sample institutions have a low level of interest in the environmental dimension, as well as a low level of interest in measuring environmental costs, which requires increased pressures on these organizations, whether from the government side or from the consumers.

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https://doi.org/https://doi.org/10.4018/ijdsgbt.20210101oa02

Or copy a formatted citation

@article{unknown2021,
  title        = {{The application of green accounting according to Activity based costing for an orientation towards a green economy}},
  author       = {Unknown author},
  journal      = {International Journal of Digital Strategy, Governance, and Business Transformation},
  year         = {2021},
  doi          = {https://doi.org/https://doi.org/10.4018/ijdsgbt.20210101oa02},
}

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The application of green accounting according to Activity based costing for an orientation towards a green economy

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.