| Autor: |
Gabriel Jinga, Mădălina Dumitru, Elena-Mariana Glăvan, Gabriel Radu |
| Jazyk: |
angličtina |
| Rok vydání: |
2024 |
| Předmět: |
|
| Zdroj: |
Contabilitate şi Informatică de Gestiune, Vol 23, Iss 2, Pp 365-380 (2024) |
| Druh dokumentu: |
article |
| ISSN: |
1583-4387 |
| DOI: |
10.24818/jamis.2024.02004 |
| Popis: |
Research Question: How can a company in the leather industry improve its eco-efficiency? Motivation: In the academic literature, there is a significant number of contributions that address the intersection between accounting and sustainability. However, the number of papers dedicated to education is rather limited. Management accounting is a domain which can broadly contribute to sustainability, as the professionals are collecting, interpreting, and presenting information on a regular basis. Idea: In this paper, we provide an educational case regarding a few eco-efficiency measures in the leather industry. Data: Data are collected from one of the biggest leather goods producers in Romania. Some of the figures were adjusted for confidentiality reasons. Tools: The material flow cost accounting methodology was used to explain the implementation of environmental management accounting in the case company. Contribution: The study improves the literature on educational cases that can be used in teaching environmental management accounting. The described case study is useful both in an online and offline environment. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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