The established European targets should play a leading role in the complex economic process of energy consumption, and the emerging countries have to consider their implications for adjusting the energy policies at national level. This paper develops investigations on the causality relationship...

The need to integrate sustainability among the skills of specialists in economics and its accreditation for the university curricula was recognized in academic literature for over twenty years. Using the literature review and documentation, the present paper identifies the key factors in the...

In recent times the demand for disclosure of listed companies has dramatically increased and the failures of large companies listed on the most important stock exchanges have placed extra pressure on listed companies and standard setters for the increase in the quality of corporate reporting...

Purpose – The purpose of this paper is to examine the externalities in social environmental accounting. Design/methodology/approach – The paper is based on the fundamental research that is related to inductive accounting theory and uses scientific methods for identification of theoretical...

A set of recent international studies reveal the scarcity of coherent entity-level estimation systems able to lead to an adequate identification and valuation of social and environmental performance, despite the large number of entities claiming their concern for the environmental impact of...

The International Accounting Standards Board (IASB) is currently working on a project to develop accounting standards suitable for entities that (a) do not have public accountability and (b) publish general purpose financial statements for external users.This article presents the current status...

In today's global economy, organizations are increasingly called upon to demonstrate sound business management that includes concern for economic, social and environmental issues. The challenges created by global competition make it imperative for enterprises to continually rationalize and...

Energy is a major component of the economy, both as a sector in itself and as an input factor to all other economic activities. This sector is facing major challenges regarding increasing oil prices, severity of climate change or extremely complex implications of the global financial crisis....

The aim of this paper is to provide an overview of the publications in the Journal of Accounting and Management Information Systems (JAMIS) over the period 2006-2012, and to comment on their characteristics in the context of international practices and of the Romanian particularities. We use...

The need to integrate sustainability among the skills of specialists in economics and its accreditation for the university curricula was recognized in academic literature for over twenty years. Based on literature review the study outlines the idea that although there is significant interest in...