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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...
Citations
... Many industries now consider not only direct and indirect operational costs but also external costs, including those related to suppliers, environmental protection [27], carbon emissions, and internal carbon pricing [28], to make more precise production decisions. It has been over 30 years since ABC was proposed [29], and ABC has been applied to various industries, non-profitable organizations, and governmental entities [30][31][32][33][34][35][36][37]. ...
... In (29) and (30), ε 0t and ε 1t are limited to be less than or equal to 1. In (33), the sum of ε 0t and ε 1t must equal 1. Therefore, based on (28), it can be determined that the total carbon emissions of the company are less than or equal to CEQ 0 plus (CEQ 1 − CEQ 0 )ε 1t , with the carbon tax cost being CT 1 ε 1t . ...
One of the solutions to achieve the goal of net-zero emissions by 2050 is to try to reduce the carbon emission by using the carbon tax or carbon credit (carbon right). This paper examines the impact of carbon taxes and carbon credit costs on the cement industry, focusing on ESG indicators and corporate profits. Utilizing Activity-Based Costing and the Theory of Constraints, a production decision model is developed and analyzed using mathematical programming. The paper categorizes carbon tax models into continuous and discontinuous progressive tax rates, taking into account potential government policies like emission tax exemptions and carbon trading. It finds that reducing emission caps is more effective than increasing carbon tax rates in curbing emissions. These insights can assist governments in policy formulation and provide a reference framework for establishing carbon tax systems.
... Plekhanov et al. (2022) note that digital transformation introduces complex strategic challenges, including the need for organizational awareness of AI principles, particularly in sustainability (Van Wynsberghe, 2021). This is exemplified by Demdoum et al. (2021), who observed a limited focus on environmental considerations in southeastern Algeria, reflecting a global trend of inadequate management of AI's environmental impact (Kar et al., 2022). There's a growing necessity for more effective governmental and consumer actions to promote sustainable AI practices. ...
The rapid integration of Artificial Intelligence (AI) into various sectors has yielded significant benefits, such as enhanced business efficiency and customer satisfaction, while posing challenges, including privacy concerns, algorithmic bias, and threats to autonomy. In response to these multifaceted issues, this study proposes a novel integrative theoretical framework for Responsible AI (RAI), which addresses four key dimensions: technical, sustainable development, responsible innovation management, and legislation. The responsible innovation management and the legal dimensions form the foundational layers of the framework. The first embeds elements like anticipation and reflexivity into corporate culture, and the latter examines AI-specific laws from the European Union and the United States, providing a comparative perspective on legal frameworks governing AI. The study’s findings may be helpful for businesses seeking to responsibly integrate AI, developers who focus on creating responsibly compliant AI, and policymakers looking to foster awareness and develop guidelines for RAI.
... In addition to the value of the information it produces, it allows the management to make decisions and formulate strategies that reflect the extent of the sustainability of partnerships. The responsibility of determining costs based on ABC activities is very laborious in the oil refinery because it does not have the ABC system at all (Demdoum et al., 2021;Hawra Mohamed Ali, 2023), and therefore the refinery needs to integrate green accounting with what it represents from the environmental activity-based costing system EABC with traditional ABC to form GABC technology, the application of cost based on green activity is the basis for the success of the process of measuring environmental costs, and not the other way around. The oil refinery should apply this technology to solve the pollution problem caused by the refinery and reduce its costs. ...
Because of the increasing phenomenon of global warming and environmental pollution and a large number of international and local pressures to pay attention to environmental issues and for competitive purposes, the oil refinery in southern Iraq suffers from a problem in increasing the volume of pollution it causes, which required attention to measure the size and cost of this pollution by determining and measuring environmental costs. On the other hand, the refinery uses a traditional costing system. Accordingly, this study came to solve this problem by applying costing technology based on green activity and studying the effects of this technology in reducing the costs of the refinery, including environmental ones, to reduce the negative environmental impact of the refinery, Where the GABC technology is one of the modern management accounting techniques and one of the green accounting tools that work to identify green activities and allocate indirect costs, including environmental ones. This technology helps managers in the future to build a green decision based on the information it provides to form the best combination of environmentally friendly products at the lowest costs with Preserving environmental resources, i.e., the optimal use of them, reviewing the production processes and activities of the refinery, and making them environmentally friendly. The applied results showed a significant impact of costing technology based on green activity in reducing refinery costs by Determining and measuring environmental costs and carbon emissions, in addition to the fair and more accurate allocation of indirect costs, including environmental costs.
... Consequently, recent developments in BIM have propounded the application of 4D for schedule management and 5D BIM for costing, 6D BIM for sustainability and 7D BIM for facilities as some of the cogent requirements for advancing sustainable construction (Shi et al., 2020;Magill et al., 2020). Green costing and carbon cost planning are essential skills quantity surveyors must possess for the effective functioning of the profession in the milieu of sustainable construction (Parker, 2000;Demdoum et al., 2021). Hence, advancements in BIM and digitalisation of the construction industry and the urgent need for construction Industry 4.0 have placed a requirement for quantity surveyors to further their professional capabilities. ...
Purpose
The changing role of quantity surveyors in the new paradigm of sustainable construction requires studies into new competencies and skills for the profession. The impact of sustainable construction on quantity surveying services, engagement and how they manage challenges provided an indication of the success indicators of the quantity surveying profession in meeting the sustainable construction needs.
Design/methodology/approach
A five-point Likert scale was developed from the list of quantity surveying firms in Singapore. An 85% response rate from 60 quantity surveying firms contacted in this study provided 51 responses. Descriptive statistics and factor analysis were employed to evaluate the findings.
Findings
The factor analysis categorised the drivers derived from the literature into awareness of sustainable construction, adversarial role on green costing; carbon cost planning; valuing a sustainable property; common knowledge of sustainable construction; and lack of experience in sustainable construction.
Social implications
The research findings supported the idea of increased sustainable construction skills in quantity surveying education, research and training.
Originality/value
The dearth of quantity surveyors with sustainable construction experience must focus on quantity surveying professional bodies and higher education. The quantity surveying profession needs reskilling in green costing and carbon cost planning to meet the needs of sustainable construction.
... Management of projects (Kusuma and Bima, 2022), software development (Lee et al., 2022), and so on. Demdoum et al. (2021) investigated the usage of the ABC accounting system and its applicability in the environmental accounting approach, which is geared toward the green economy, namely in the areas of digital Strategy, governance, and organizational restructuring. Similarly, Danish and Antonides (2013) found a strong direct link between the ABC accounting system and the green economy and accountability, which is cause for worry. ...
The goal of this study is to look at how government service expenses are calculated and analysed in Jordanian hospitals to direct health spending in the hospitals of the ministry of health of Jordan for 2021. ABC systems encourage hospitals to use, improve, and evolve in order to save government spending. The theoretical analysis's most significant conclusions were that the process of computing service costs was wrong and did not rely on the cost accounting system of activities or others. Furthermore, the calculation technique has resulted in a significant disparity in the cost of calculating each service from one hospital to the next, proving the inadequacies of the calculation approach. The study indicates that the Health Activity-Based Costing System (ABC) be activated to monitor expenditures, especially medical and healthcare disposables, in order to decrease waste costs; that pay-outs on the system be linked to high involvement files; and that an inventory is conducted at the close of every year to guarantee that the stock fits actual spending.
... However, the study noted that the ABC and ERP processes overall had certain limitations. Demdoum et al (2021) recently researched the use of the ABC accounting system and its utility in the environmental accounting approach, which is directed toward the green economy, particularly in the areas of Digital Strategy, Governance, and Organizational Restructuring. Likewise, according to Danish and Antonides (2013), there is a large direct association between the ABC accounting system and the green economy and accountability, which is a big concern. ...
... That is, the various levels of ABCs will have a direct influence on the efficiency of Jordan's government services. These findings corroborate earlier studies (Making, 2020;Demdoum et al., 2021;Loayza and Pennings, 2020;Gallo et al., 2020;Tran and Tran, 2022;Yang et al., 2020;Vetchagool et al., 2021;Sedevich-Fonts, 2018). Therefore, H0 is accepted. ...
The objective of this research is to investigate the Activity-based Costing accounting system and Jordan's efficiency of government services. ABC systems were also influenced to improve and evolve in order to increase the efficiency of government services. The study's sample consists of 182 questionnaires completed by Jordanian government employees. The study revealed that the Activity-based Costing accounting system has a significant impact on the efficiency of Jordan's government services. Furthermore, the study revealed an Activity-based Costing accounting system for all levels as a way to improve government service efficiency and crucial to accomplishing efficiency both in the short and long run, as well as the need to just have accounting systems that abide by international financial reporting standards, which seem to be critical inside any accounting part.
Bu çalışmanın amacı muhasebenin bir alanı olarak kabul edilen yeşil muhasebenin, muhasebe meslek mensuplarının örgütsel sürdürülebilirliğin boyutlarından birisi olan çevresel sürdürülebilirlik algıları üzerine etkilerinin incelenmesini ve değerlendirilmesini sağlamaktır. Bu amaçla muhasebe meslek mensuplarının yeşil muhasebe ve çevresel sürdürülebilirlikle ilgili algılarını ölçmek maksadıyla nicel yöntemlerden faydalanılmıştır. Çalışmada veriler anket yöntemiyle toplanmış ve ampirik yöntemler kullanılarak SPSS 23.0 paket programında analizlerin yapılması sağlanmıştır. Çalışma sonucunda işletmelerin kaynak kullanımlarının ekosistem üzerinde meydana getirebilecek faaliyetlerinin tespit edilmesinde önemli bir husus olan yeşil muhasebenin, muhasebe meslek mensupları açısından çevresel sürdürülebilirlik algıları üzerinde (β:0,536; p
This research aims to investigate the significant influence of the application of green accounting concepts and accounting education in supporting the green economy. This research uses quantitative methods with multiple linear analysis techniques to analyze the data. The population of this study consisted of students from the Faculty of Economics and Business, Muhammadiyah University of Palopo. Research sampling was carried out using the Slovin formula, which resulted in a total sample of 133 respondents. The results of this research significantly show that the application of the green accounting concept has a positive impact on the green economy. Apart from that, accounting education also plays an important role in supporting the green economy. Thus, this research concludes that the application of green accounting concepts through accounting education can make a significant positive contribution in supporting green economic growth.
