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| Argiles, Josep M.; Brown, Nestor Duch. |
| While conventional farming systems face serious problems of sustainability, organic agriculture is seen as a more environmentally friendly system since it favours renewable resources, recycles nutrients, uses the environment’s own systems for controlling pests and diseases, sustains ecosystems, protects soils, and reduces pollution. At the same time organic farming promotes animal welfare, the use of natural foodstuffs, product diversity and the avoidance of waste, among other practices. However, the future of organic agriculture will depend on its economic viability and on the determination shown by governments to protect these practices. This paper performs panel regressions with a sample of Catalan farms (Spain) to test the influence of organic farming... |
| Tipo: Article |
Palavras-chave: Organic farming; Conventional farming; Social/environmental/financial performance; Social and environmental accounting; Agribusiness; Environmental Economics and Policy; Farm Management; Q01; Q12; Q51; M41. |
| Ano: 2011 |
URL: http://purl.umn.edu/118577 |
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| Gajic, Ljubica; Medved, Ivana. |
| One of the main factors of a company's business performance is complete mobility and orientation of the employees towards realizing common interests and goals of the company as a whole. Activities aimed at that goal are also related to building a motivation system in the company. One of the means of motivation policy is the system of incentive rewards, where the information input is the calculation of costs and business results of a company, relying on complete tracking of business processes, according to functions, fields and centers of responsibility for achieved success or failure. Profit, as the final financial product of the company's activities, is basically the main activating force for all the employees. Their motivation helps successful... |
| Tipo: Journal Article |
Palavras-chave: Organization; Segment; Cost accounting; Information; Motivation; Rewards.; Labor and Human Capital; M41. |
| Ano: 2010 |
URL: http://purl.umn.edu/95968 |
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| Beke, Jeno. |
| The goal of this study is to describe and summarize how the accounting standards can promote business decisions and influence economic environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to performance evaluations at more widely held by businesses stimulating to adopt international accounting standards. Businesses with lower labour productivity compared to their industry peers have greater incentives to follow accounting standardization. |
| Tipo: Journal Article |
Palavras-chave: Business environment; Economic affects; Comparable research; Accounting standards; Hungary; Financial Economics; M16; M41; M48. |
| Ano: 2010 |
URL: http://purl.umn.edu/95973 |
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| Lips, Markus. |
| The paper presents an approach to allocate joint costs to production branches based on maximum entropy. Using bookkeeping data from the Farm Accountancy Data Network (FADN) we derive full product costs. Accordingly, the suggested approach offers the opportunity of full product costs based on actual costing rather than normal costing. The approach is applied for arable crop in Switzerland providing full product costs on a hectare base. The resulting total costs are up to 20 percent higher than in literature. An important reason is labour, which shows for all analysed production branches higher costs than in the actual costing based literature. |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Full Product Costs; Maximum Entropy; FADN; Arable Crops; Farm Management; M41; Q12. |
| Ano: 2009 |
URL: http://purl.umn.edu/51088 |
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| Boyd, James. |
| Improved environmental accounting is increasingly seen by corporate managers and environmental advocates alike as a necessary complement to improved environmental decision-making within the private sector. This paper develops an economic approach to the evaluation of environmental accounting's benefits and derives the value, and determinants, of improved accounting information in several production and capital budgeting contexts. Using concepts from managerial economics, finance, and organizational theory, the analysis identifies the types of environmental accounting improvement that are most likely to yield significant financial and environmental benefits. |
| Tipo: Working or Discussion Paper |
Palavras-chave: Environmental accounting; Capital investment; Corporate decision-making; Environmental Economics and Policy; M41; Q20; G31. |
| Ano: 1998 |
URL: http://purl.umn.edu/10609 |
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