Essays about: "accounting process thesis"

Showing result 1 - 5 of 141 essays containing the words accounting process thesis.

  1. 1. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Markus Ögren; Ulrika Ohlson; [2023-06-29]
    Keywords : Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

    Abstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE

  2. 2. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  3. 3. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

    University essay from Umeå universitet/Företagsekonomi

    Author : Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
    Keywords : Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

    Abstract : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. READ MORE

  4. 4. Impact of organisational characteristics on carbon accounting and reporting: A study of Swedish organisations’ scope 3 reporting

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Clara Myhrman; [2023]
    Keywords : Scope 3 reporting; carbon accounting; value chain emissions; organisational characteristics; Scope 3 rapportering; koldioxidredovisning; värdekedjans utsläpp; organisatoriska egenskaper;

    Abstract : The practice of producing and publishing sustainability reports that include carbon accounting has become common for companies and organisations to communicate their sustainability performance. The GHG Protocol publishes the most widespread standards for carbon accounting following a methodology approach consisting of scope 1, 2, and 3 emissions where scope 3 emissions constitute the biggest share for most organisations. READ MORE

  5. 5. Techno-economic and environmental analysis of alternative pathways for urea fertilizer production.

    University essay from Linköpings universitet/Industriell miljöteknik

    Author : Wilson Rodriguez; [2023]
    Keywords : Urea fertilizer; ammonia; natural gas; biogas; GWP; PE; hydrogen; nitrogen; technologies.;

    Abstract : The increasing global population has placed significant pressure on meeting food demands, leading to the widespread use of fertilizers to enhance crop yields. Urea, being the most used fertilizer globally, has contributed to improved agricultural productivity. READ MORE