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- Title
The Organizational Changes and the Role of Management Accounting by Looking at the Environmental Accounting and Social Accounting.
- Authors
Moghadam, Sirous Korahi; Heydari, Mohammad; Heydari, Gholamali; Jalalinasab, Mansour
- Abstract
The social accounting focuses on the effect of surrounding environment and the impact of business operation on society with the focus on business behaviors. The management accounting emphasizes on the use of accounting data of managers in the organization for conscious business decision making and let them to facilitate their management and control functions. In contrast, the companies should enter the related data to environmental expenses in their accounts and decisions to decrease the environmental impacts of their operational activities, but in spite of high environmental costs, they are ignored, as the presented data by the traditional accounting system is always incomprehensible. In present article by reviewing the history of social accounting and environmental accounting, they would be described as a part of organizational changes and also the related objectives. Then, the environmental distractions, organizational changes and the traditional frame of economic organization related to changes would be pointed.
- Subjects
ORGANIZATIONAL change; MANAGERIAL accounting; EXECUTIVES; ENVIRONMENTAL impact analysis; DECISION making in business
- Publication
International Journal of Scientific Management & Development, 2016, Vol 4, Issue 9, p354
- ISSN
2345-3974
- Publication type
Article