About
7
Publications
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Introduction
Main research fields:
- Research on management accounting systems;
- Financial and tax accounting asymmetry research;
- Pricing formation research;
- Research on environmental costs in agriculture;
- Corporate social responsibility in accounting research
Skills and Expertise
Current institution
Additional affiliations
September 2021 - present
Publications
Publications (7)
Research background: Recently, companies have been increasingly focusing on social responsibility and disclosure. They use a variety of standards to disclose their social responsibility. The prevalence of these practices varies between companies in different countries. In addition, some companies declare CSR reporting standards, while others do not...
The EU’s Common Agricultural Policy has for decades been geared towards sustainable agricultural development, not only to ensure a fair income for farmers but also to tackle climate change and environmental degradation, emphasizing the link between agricultural economic activity and the importance of greenhouse gas (GHG) emissions. The importance o...
The purpose of the research is to assess the impact of the choice of biological asset measuring method on the financial standing, overall performance, and financial attractiveness of the agricultural enterprises. The analysis of scientific research studies shows that there is no preference given for one of the methods in the measurement of biologic...
Assessment of eco-efficiency for environmental costs is specific in that majority of the costs provide social rather financial benefit, and only some of the costs could be viewed from both social and financial perspectives. The model for assessment of environmental costs of a filling-station and the methodology for its application developed, with t...
