dissertation on environmental accounting

Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries

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A research study is undertaken to determine if economic incentives exist for noncompliance with regulatory standards, and if accounting related disclosure of regulatory enforcement actions is a determinant of environmental performance.

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Mobus, Janet Luft August 1997.

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• Level: Doctoral
• Grantor: University of North Texas
• Name: Doctor of Philosophy
• Department: Department of Accounting
• Discipline: Accounting
• economic incentives
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• Petroleum industry and trade -- Accounting.
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Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics

• Short Research and Discussion Article
• Published: 13 January 2022
• Volume 29 , pages 16758–16761, ( 2022 )

Cite this article

• Patrizia Tettamanzi 1 ,
• Giorgio Venturini 2 &
• Michael Murgolo   ORCID: orcid.org/0000-0001-6328-4053 1  

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This study gives a depiction of what are the general directions taken by international institutions so to tackle the current health emergency and the most pressing environmental issues, such as climate change and COVID-19 (Schaltegger, 2020; Adebayo et al., 2021).

The role of companies is crucial under disruptive events, such as a crisis or, more in line with the present time, a pandemic, and the pursue of the shareholder value cannot be the essence and the only objective in doing business anymore, since also ESG (i.e., environmental, social, and governance) dynamics have to be taken in due consideration. Moreover, an adequate and effective corporate governance should lead to higher disclosure quality, which subsequently should help protect the entire planet and ecosystems as well. In this context, the principal role of accounting and corporate reporting activities should be oriented towards making emerge what is and what is not done by companies in their business operations, and the disclosure of financial information is currently deemed inappropriate for pursuing a sustainable growth in the medium and long run (Schaltegger, J Account Org Change 16:613–619, 2020; Kirikkaleli & Adebayo, Sustain Dev 29:583–594, 2020; Tettamanzi, Venturini & Murgolo Wider corporate reporting: La possibile evoluzione della Relazione sulla Gestione Bilancio e Revisione, IPSOA - Wolters Kluwer, Philadelphia, 2021). Thus, the objective of this study is to investigate what international and European institutions have planned to do in order to align corporate objectives with environmental and societal needs in the coming years (Biondi et al., Meditari Account Res 28:889–914, 2020; Songini L et al. Integrated reporting quality and BoD characteristics: an empirical analysis. J Manag Govern, 2021).

As of today, our analysis finds that IFRS Foundation (at global level) and EFRAG (at European one) have been taking steps toward the aforementioned issues so to propose disclosure standards more in line with sustainability and environmental needed improvements. In fact, we tried to give a depiction of what are the actual and future strategies that both these institutions are going to put in place: this snapshot will give scientists, engineers, lawyers, and business people an overview of what should be like the corporate world of the near future, from a corporate reporting/accounting perspective (so to better understand what will be expected from companies of all the industries worldwide).

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Introduction

As it is apparent in the international arena, a relevant review of the general rules and the standards of corporate reporting is taking place. The major drivers of it are the climate issues urgency and a “deeper and more focused” stakeholders’ engagement (Shan et al. 2021 ; Adebayo et al. 2021a , b ).

Both public and private entities and institutions worldwide have been trying so far to tackle these issues in the most effective way, but only with COVID-19 spreading across the globe, we could maintain that these actions have begun to be more tangible and explicit. Consider the COP26 meeting as an example (UK Government 2021 ). In November 2021, UK and Italy hosted an event considered the world last chance to get runaway climate change under control. Indeed, for nearly three decades, the UN has been bringing together almost every country on earth for global climate summits — called COPs, which stands for “Conference of the Parties” — and climate change, in that time, has “only” gone from being a fringe issue to a global priority. The COP held in November 2021 was the 26th annual summit and intended to reach an agreement with every nation on how to tackle climate change: 197 countries have agreed upon it, signing the “Glasgow Climate Pact”. The set of decisions consists of a range of agreed items, such as strengthened efforts to build resilience to climate change, to curb greenhouse gas emissions, and to provide the necessary finance for both (UN Climate Change 2021a , b ).

The UN 2030 Agenda as well as the most important international organizations have, therefore, managed to find an explicit solution to the issue in order to define a limit to, among others, those economic activities that — albeit profitable from a mere financial point of view — have, indeed, as a consequence, a negative impact for the environment and for the referential communities. In this, academic and scientific communities confirmed that accounting, reporting, and disclosure practices play a pivotal role in aligning the goals of the several stakeholders’ strategies adopted at corporate level (Schaltegger 2020 ; La Torre et al. 2020 ; Kose & Agdeniz 2021 ; Songini et al. 2021 ; Tettamanzi et al. 2021 ). In this regard, one of the COP26 outcomes was indeed related to “Transparency and Reporting”, making emerge a set of rules through which countries shall be held accountable for delivering results related to their climate action plans and self-set targets under their nationally determined contributions (Kirikkaleli & Adebayo, 2020 ; UN Climate Change 2021a , b ; Adebayo et al. 2021a , b ).

In Europe, this challenge has been faced by the European Commission which proposed in April 21, 2021 the draft for a directive regarding sustainability (i.e., CSRD “Corporate Sustainability Reporting Directive”) that would essentially amend the requirements already defined in the area of “non-financial disclosure” within the framework of another directive, the NFRD “Non-Financial Reporting Directive”. At the end of this drafting and enforcement legal procedure, we will be provided with a first set of sustainability accounting standards and principles to be potentially adopted starting from next October 2022. EFRAG “European Financial Reporting Advisory Group” (which is an association established in 2001 with the encouragement of the European Commission to serve the public interest with regards to international financial reporting standard initiatives at European level) has been appointed to define the aforementioned standards. Also the IFRS Foundation has been taking steps towards this issue, by means of the IASB “International Accounting Standards Board” (founded in 2001 and responsible for the development, promotion and adoption of international financial reporting standard rules IFRS Foundation 2021 ). In this discussion article, we shall provide a snapshot of some of the most relevant global activities regarding sustainability at corporate level (Biondi et al. 2020 ; Songini et al. 2021 ), since only if disclosure and reporting activities expected by companies in the coming years are finally effective and in line with all the aforementioned needed improvements and objectives, business choices and practices — from which environmental and social concerns might arise — shall come more easily under scrutiny and be appropriately monitored.

Sustainability Accounting: Initiatives at Global Level

In essence, through this study, we will make emerge where the IASB (IFRS Foundation) and the EFRAG are heading towards with regards to sustainability reporting.

In general, since 2005, Regulation 1606/02 requires Europe to apply, under certain conditions, the IAS/IFRS (i.e., the international accounting standards) drawn up by the IASB and endorsed by EFRAG (Biondi et al. 2020 ). Having said that, with regard to sustainability reporting at European level, EFRAG appears to have been also entrusted with the corporate sustainability standard setting. Yet, since the scope of the IASB activities is wider and potentially covers the entire globe (with companies, for instance, in Japan and China, among the others, applying IAS/IFRS), it is also worth analyzing the IASB initiatives on this topic so to propose a broader perspective. That said, IASB/IFRS Foundation focus is mostly on listed companies, whereas the aforementioned CSRD proposal should address also privately-held ones; this makes emerge the reasons that stand behind the difference in their current set objectives also in terms of different final adopter (Biondi et al. 2020 ; La Torre et al. 2020 ; Songini et al. 2021 ).

Both at international level, with regard to the activities of the IASB and the IFRS Foundation, and at European level, through EFRAG, the direction of corporate reporting seems to be going in an increasingly value-oriented direction that goes beyond the financial results and beyond the creation of value for shareholders alone (UK HM Treasury 2021 ).

IFRS Foundation has announced the establishment under its control of a new board, the ISSB “International Sustainability Standards Board,” which will be responsible for defining sustainability accounting standards to be applied in the coming financial years. This new board, whose members should possess specific expertise on ESG dynamics, will focus its drafting activity on material information for investors’ decisions and other stakeholders in the world capital markets and on the urgent need for better information about climate-related matters (Schaltegger 2020 ; Adebayo et al. 2021a , b ). In fact, the ISSB would initially focus on climate-related reporting, extending then its work towards the information needs of investors on other environmental, social, and governance (ESG) matters. EFRAG proposed to make its structure “dichotomous” as well, adding to the FRB “Financial Reporting Body”, the NFRB “Non-Financial Reporting Body” — both appointed to carry out the required technical work according to their respective assigned tasks. In this context, it is worth stressing the importance of the interconnections between IASB and EFRAG, since in case of a complete independent development of ESG reporting standards by these two important institutions, the related standards might turn out to be incoherent and hardly comparable — which is necessarily something to avoid (La Torre et al. 2020 ; Kirikkaleli et al. 2021 ; Songini et al. 2021 ).

More in detail, the IFRS Foundation/IASB, as of today, has highlighted the strategic macro-decisions that should guide the future action of the ISSB, defining guidelines at a global level and basing the new standards first of all on the climatic issue, to be extended to the whole sustainability/ESG sector in a broader sense. Furthermore, the creation of this new board has been announced at the UN Climate Change Conference (also known as COP26), held in November 2021. In essence, IFRS Foundation, by means of this and entrusting this board to set IFRS sustainability standards, will undergo a process of robust amendment of its governance, arranging its structure so to be better able to tackle the current and future ESG and sustainability challenges that the entire world has and will increasingly have to face (El Barnoussi 2020 ; García-Sánchez et al. 2020 ; Adebayo et al. 2021a , b ; Shan et al. 2021 ).

EFRAG, on the other hand, with the objective of addressing the action plan for financing sustainable growth and facilitating dialog among stakeholders (European Reporting Lab – EFRAG 2021 ), has already been:

promoting the attitude that should be adopted by corporations towards the interest and public welfare (i.e., “public good”), through the disclosure of quality information, that should be both “retrospective” and “forward-looking”;

calibrating the levels and boundaries of reporting on the uniqueness of each entity; and

recalling the concepts of double materiality and connectivity of information.

Please note that these mentioned points are key principles for drafting the most advanced global reports, such as integrated reporting. Moreover, EFRAG is pushing for producing an increasingly digitized and digitizable information that would definitely allow to overcome many anachronistic procedures still perpetrated in the accounting profession worldwide.

Conclusions

Underlining once again the apparent diversity, as of today, of set goals by the two institutions in discussion (i.e., EFRAG and IASB/ISSB), what does emerge at the moment is the willingness of both institutions to finally manage ESG dynamics also from an accounting and reporting perspective (UK HM Treasury 2021 ). In so doing, companies are increasingly required to provide high quality information that is also clear and comparable — potentially contrasting, subsequently, the “greenwashing” phenomenon. In this context, EFRAG concretely proposed a time plan of actions they have outlined and publicly declared (European Reporting Lab — EFRAG 2021 ) that covers the next 6 years of activity. By 2022, they shall provide the final draft of two “conceptual frameworks” and the “core” topical standards, to be applied to FY23 for reports to be published in 2024. EFRAG has also planned to treat the so-called advanced issues (if any) to be applied to FY25 and subsequent years, by 2024.

To conclude, all these sustainability ventures will, sooner or later, also reach small and medium-sized companies (i.e., “SMEs”) — mainly as the natural consequence of supply chain dynamics. Thus, the scope of application of the new sustainability reporting system shall potentially have a pervasive impact on the entire economic and social fabric of post COVID-19 Europe and the new millennium as well. Having said that, since this phenomenon is still evolving around the globe, from a legislative point of view, the matter in discussion is still in process and under scrutiny. Therefore, the snapshot should be taken as an overview of what will be potentially asked to companies in the coming future, being aware of the fact that radical changes to the above could be brought as well.

In fact, whether and what the actual impacts will be can only be defined in retrospect. Yet, it is worth underlining the actual (apparent) beginning towards a slightly broader and long-term vision of international institutions, making the principles of sustainability their own, without seeing them as the umpteenth “red tape” at global scale — moving, therefore, definitively on from a short termism attitude. That said, only by aligning integrated thinking with action will it be possible to definitively put in place sustainable and successful economic activities for all the communities involved. Otherwise, the price to be paid will be, once again, and increasingly unexpectedly, finding ourselves reliving devastating moments, similar to those that are still scourging the entire planet today, due to the ongoing pandemic crisis.

Availability of data and materials

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This proposal of short discussion article was written only by the three aforementioned authors, i.e., Patrizia Tettamanzi (PT), Giorgio Venturini (GV), and Michael Murgolo (MM). More in detail, MM analyzed and interpreted the original documents drafted by IFRS Foundation and EFRAG. GV informed MM about the issue in analysis, giving him the documentary support needed for the first draft of the document. Besides, GV reviewed the initial work, proposing venues for necessary changes. PT as associate professor of Business Administration and PhD reviewed the final draft of the work, approving its submission. All authors read and approved the final manuscript.

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Tettamanzi, P., Venturini, G. & Murgolo, M. Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics. Environ Sci Pollut Res 29 , 16758–16761 (2022). https://doi.org/10.1007/s11356-022-18596-2

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Received : 05 October 2021

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DOI : https://doi.org/10.1007/s11356-022-18596-2

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Evaluation of the relationship between environmental accounting and business performance: the case of Istanbul province

• Hatice Şimşek 1 ,  ,  , 
• Gökhan Öztürk 2 ,  , 
• 1. Civil Aviation Transportation Management, Istanbul Gelişim Vocational School, Istanbul Gelişim University, Istanbul, Turkey
• 2. Automotive Technology, Istanbul Gelisim Vocational School, Istanbul Gelisim University, Istanbul, Turkey
• Received: 07 December 2020 Accepted: 10 March 2021 Published: 11 March 2021

JEL Codes: L25, M40, O13, Q01

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Today, as a result of economic growth; The increase in technological developments, industrialization and population ratio brought environmental problems with it. With the increase in environmental problems, environmental awareness and the importance of the environment have improved. With the increase in environmental awareness, important developments have occurred in environmental costs and environmental accounting. At this point, businesses have had to integrate environmental accounting into their accounting systems, either voluntarily or compulsorily. Environmental accounting can be defined as the whole of the activities of determining, collecting, analyzing and reporting environmental cost information to relevant persons. The purpose of this study is to evaluate the impact of environmental accounting approaches of businesses on the overall performance of businesses. In addition, it is intended to determine the activities of the businesses being within the scope of the research on environmental issues. For this purpose, a study was carried out on businesses at Beylikdüzü Organized Industrial Zone. Multiple linear regression analysis was conducted for evaluating the relationship between the environmental accounting approaches of businesses, and the overall performance of businesses. In the analysis, the sub-dimensions of environmental accounting were addressed as independent variables, and business performance was addressed as dependent variable. The data, obtained by random sampling method, was analyzed in the SPSS 20 software package. As the result of the study, it was determined that there is a mutually significant relationship between environmental accounting, and performance. However, the environmental accounting approaches of the companies covered by the study were found to be at low level.

• business performance ,
• environmental accounting ,
• environment ,
• accounting ,
• multiple regression

Citation: Hatice Şimşek, Gökhan Öztürk. Evaluation of the relationship between environmental accounting and business performance: the case of Istanbul province[J]. Green Finance, 2021, 3(1): 46-58. doi: 10.3934/GF.2021004

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Simon, Sandrine. "Sustainability, national accounting, and the environment." Thesis, Keele University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388356.

Hastings, John T. "Cost accounting in the automated manufacturing environment." Thesis, Monterey, California. Naval Postgraduate School, 1988. http://hdl.handle.net/10945/22995.

Chen, Xiaoyn. "Research and development of accounting system in grid environment." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4637.

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Sustainability accounting reporting is an offshoot of corporate social responsibility. Accounting professionals are now producing sustainability reports. Sustainability accounting reporting is a combination of economic, social, and environmental issues incorporating both financial and nonfinancial elements. Sustainability reports may be assured (certified) by third parties. Recently, the accounting profession has been criticized for failing to prepare proper sustainability reports. To date, there has been no investigation of the social and environmental viewpoints of accountants. The problem this nonexperimental, correlational, quantitative study investigated was Openness to CSR, perceptions of proficiency in sustainability assurance reporting, and environmental attitudes of accountants. The study is important because it provided the first evidence of accountants being pro-environmental. The New Ecological Paradigm was the conceptual framework. Stakeholder and legitimacy theories were included. Stakeholder theory states organizations have a responsibility to those who influence or can be influenced by the organization. Legitimacy theory involves an organization’s ability to survive granted by the larger community. The New Ecological Paradigm scale provides a score of environmental worldviews. Corporate social responsibility was addressed using the Openness to CSR scale. Assurance was addressed using a perceptions of assurance scale. A survey method provided data and IBM SPSS Statistics was the analytical tool. The participants were U.S. CPAs. The results indicated CPAs were pro-environmental and younger CPAs were more likely to be pro-environmental. Gender was not found to be statistically significant. Openness to CSR and assurance were not found to be statistically significant. This study has relevance for accounting curricula in universities because sustainability accounting reporting is not addressed currently. Future research should replicate the study when not in tax season. Future research should also address the gap in the literature investigating accountants’ gender and age relating to sustainability accounting reporting.

Carlson, Mary Ann. "Classroom environment as perceived by successful and unsuccessful students /." Digital version accessible at:, 2000. http://wwwlib.umi.com/cr/utexas/main.

WANG, Rui. "Firm ownership, institutional environment, and audit collusion : empirical evidence from a transitional economy." Digital Commons @ Lingnan University, 2008. https://commons.ln.edu.hk/acct_etd/12.

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Noah, Abdurafiu Olaiya. "Accounting for the environment : the accountability of the Nigerian cement industry." Thesis, University of Essex, 2017. http://repository.essex.ac.uk/18912/.

Louw, Andries N. E. "Matrix costing : an integrated approach to cost accounting for the corporate environment." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51826.

Abdia, M. (Meerab). "Accounting environment impact on use of discretionary accruals to raise financing by financially constraint firms with positive projects." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201806062516.

Kaiser, Marcel. "The suitability of Environment Management Accounting (EMA) models applied by the German Mittelstand." Thesis, University of Gloucestershire, 2017. http://eprints.glos.ac.uk/5594/.

Ellabbar, K. A. "Capital market and accounting disclosure in emerging economies : the case of Libya." Thesis, University of Salford, 2007. http://usir.salford.ac.uk/14896/.

KOMATSU, CINTIA N. "Diretrizes para avaliação do gasto ambiental no ciclo do combustivel nuclear." reponame:Repositório Institucional do IPEN, 2008. http://repositorio.ipen.br:8080/xmlui/handle/123456789/11712.

Roque, Iolanda adelaide Mendonça. "Contabilidade Ambiental: estudo sobre a sua aplicabilidade numa amostra de empresas do PSI-20." Master's thesis, Escola Superior de Ciências Empresariais, 2012. http://hdl.handle.net/10400.26/3996.

Phelan, Mark. "Loss and line flow allocation in a competitive environment." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape11/PQDD_0028/MQ50651.pdf.

Ahmad, Ahmad Lutfi. "The profitability and consistency of the accounting abnormal accruals anomaly in UK firms." Thesis, University of Salford, 2009. http://usir.salford.ac.uk/14920/.

Chase, Bruce W. "An Empirical Investigation of a Choice of Accounting Method for Investments by Colleges and Universities: Positive Accounting Theory Applied in a Not-For-Profit Environment." VCU Scholars Compass, 1991. http://scholarscompass.vcu.edu/etd/4409.

Waseem, Mazhar. "Essays on taxation in limited tax capacity environment." Thesis, London School of Economics and Political Science (University of London), 2013. http://etheses.lse.ac.uk/824/.

Mahmoud, Ali Gabir Salih Ali. "Impact of the contemporary manufacturing environment on cost accounting information systems "an Egyptian case study"." Thesis, University of Hull, 2000. http://hydra.hull.ac.uk/resources/hull:4638.

Morakul, Supitcha. "Cultural Influences on the ABC Implementation Under Thailand's Environment." Thesis, University of North Texas, 1999. https://digital.library.unt.edu/ark:/67531/metadc279207/.

Moura, André Aroldo Freitas de. "Financial reporting standards on accounting quality, analysts' information environment and cost of capital in Latin America." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7863/.

Towry, Kristy Lynne. "Control in a teamwork environment : the impact of social ties on the effectiveness of mutual monitoring contracts /." Thesis, Full text (PDF) from UMI/Dissertation Abstracts International, 2002. http://wwwlib.umi.com/cr/utexas/fullcit?p3086719.

Richardson, Robert Coakley II. "Motivation in Accounting Decisions: The Effects of Rewards and Environment on Decision Performance and Knowledge Acquisition." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30429.

Abugalia, Muftah. "The influence of business environment on the effectiveness of management accounting practices : evidence from Libyan companies." Thesis, University of Huddersfield, 2011. http://eprints.hud.ac.uk/id/eprint/17509/.

Suh, Jude Thaddeus. "Strategies for Used Car Dealership Owners to Sustain Business in a Competitive Environment." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5949.

Su, Xijia. "Accounting disclosure and information environment, a comparative study of U.S. and Japanese security markets with dynamic modelling." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq25922.pdf.

Al-Rumaihi, Jassim Shaheen Hamad. "Setting accounting standards in a non-Western environment : with special reference to the Kingdom of Saudi Arabia." Thesis, University of Dundee, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390411.

Mylonas, Georgios. "The impact of IFRS on the analysts' information environment : the role of accounting policies and corporate disclosure." Thesis, Loughborough University, 2016. https://dspace.lboro.ac.uk/2134/23881.

Al-Rehaily, Awad Salamah Fayez. "The evolution of accounting in Saudi Arabia : a study of its relevance to the social and economic environment." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:4585.

McNeill, Shelby Mae. "Family Environments and Children's Cognitive Skills: Accounting for Heritable Influences Through Comparing Adopted and Biological Children." BYU ScholarsArchive, 2017. https://scholarsarchive.byu.edu/etd/6465.

Magnusson, Camilla, and Sofia Andersson. "Går vägen till hållbar utveckling via hållbarhetsredovisning?" Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-889.

Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling.

Företag kan, frivilligt, utföra hållbarhetsredovisningar för att

legitimera sig inför sina intressenter. Ett bestyrkande från

oberoende part gör hållbarhetsredovisningen, som ligger

utanför traditionell redovisning, mer trovärdig.

Syfte: Syftet med fallstudien är att, utifrån en grundmodell och en

utvidgad modell inom hållbar utveckling granska tre företags hållbarhetsredovisningar, för att i analys och slutsats urskilja om hållbar utveckling kan uppnås genom hållbarhetsredovisningar.

Metod: Fallstudie

Resultat: Med lagar som grund i all redovisning, tillsammans med

normgivande riktlinjer som exempelvis GRI, toppat med företagens vilja att konkurrera och marknadsföra sig via redovisning av miljö- och socialt ansvar, kan resultatet bli att en uppstramning av lagen i nuläget är onödig.

Background: With increasing environmental threats a natural state of

mind is that everyone has to join the struggle for a sustainable development. Companies can, voluntarily, use sustainable reporting as a way of having legitimacy to their stakeholders. A higher level of credibility occurs when the sustainable reports are reviewed by a neutral person.

Purpose: The purpose of the case study is that, based on a basic model

and an extended model of sustainable development, three corporate sustainable accountings, to the analysis and conclusion on the identification of sustainable development can be achieved by sustainable accountings.

Method: Case study

Result: With the law as the basis of all accounts, along with standard

guidelines such as the GRI, topped whit the willingness of companies to compete and to market themselves through the accounts of environmental and social responsibility, the result may be that a tightening of the law in the present situation is unnecessary.

Ashraf, Javiriyah. "The accounting fraud at WorldCom the causes, the characteristics, the consequences, and the lessons learned." Honors in the Major Thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/5.

Kuklewski, Andrzej. "Accounting for uncertainty in a business case analysis for implementing advanced technology ordnance surveillance in a munitions management environment." Monterey California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/10141.

Brits, Lorena. "The perceived motivational impact of voice-over-powerpoint™ on part-time adult learners' in a distance learning environment." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60523.

Sibanda-Ndiweni, Esinath. "A structuration analysis of the production and reproduction of management accounting and quality practices in a volatile socio-political environment." Thesis, University of Essex, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.395099.

Ugiagbe-Green, Iwi. "Exploring the construction of verifiable evidence in a technology-mediated competency assessment environment according to the experiences of accounting professionals." Thesis, University of Leeds, 2017. http://etheses.whiterose.ac.uk/16739/.

Wood, Richard, Konstantin Stadler, Moana Simas, Tatyana Bulavskaya, Stefan Giljum, Franz Stephan Lutter, and Arnold Tukker. "Growth in Environmental Footprints and Environmental Impacts Embodied in Trade: Resource Efficiency Indicators from EXIOBASE3." Wiley, 2018. http://dx.doi.org/10.1111/jiec.12735.

Lukyanets, Yuliya. "The Green and Ampt Infiltration Model Accounting for Air Compression and Air Counterflow in the Shallow Water Table Environment: Laboratory Experiments." Scholar Commons, 2010. http://scholarcommons.usf.edu/etd/3471.

Fouché, Jacobus Paulu. "Programme development for first year accounting in South African higher education / Jacobus Paulus Fouché." Thesis, North-West University, 2006. http://hdl.handle.net/10394/1132.

Gautam, Rekha. "Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7639.

Gomez, Ramon. "Who Can Retire with a 401(k)? Assessing the Effectiveness of Plans in the Changing Environment Around Retirement Planning in the United States." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1661.

Oliveira, José Rogério de. "A contabilidade ambiental como fator econômico : um estudo de caso em uma empresa de manejo florestal no estado de Roraima." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/36101.

Lopes, José Luís. "Um estudo da controladoria aplicada ao desenvolvimento sustentável." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/1753.

Landmér, Pedersen Jesper. "Weighing Machine Learning Algorithms for Accounting RWISs Characteristics in METRo : A comparison of Random Forest, Deep Learning & kNN." Thesis, Linnéuniversitetet, Institutionen för datavetenskap och medieteknik (DM), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-85586.

Yeom, Jeong Hwa. "Corporate social & environmental accounting, physical performance, and reputation : how are they related and which matters to financial decision-makers? : three empirical studies of CSR and its relation to investment decisions." Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.564002.

Etmannski, Tamara R. "Accounting for sustainability in Bengal : examining arsenic mitigation technologies using Process Analysis Method." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:349d4c46-1259-49c1-be2b-46f2cb394894.

Provenzano, Márcio Atti. "Gestão de custos ambientais em hospitais privados brasileiros." Universidade do Vale do Rio dos Sinos, 2018. http://www.repositorio.jesuita.org.br/handle/UNISINOS/7326.

Ziemerink, Johanna Elizabeth Emmarentia. "Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink." Thesis, North-West University, 2008. http://hdl.handle.net/10394/2340.

陳炳文 and Ping-man Chan. "Environmental accounting with ISO 14000." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

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220+Topics for Accounting Dissertation

Tom Baldwin - Jan 22, 2024

The journey of an accounting dissertation can be challenging. One crucial step in this process is selecting the right topic. In this guide, we’ll take you 220+Topics for Accounting Dissertation and a step-by-step approach to choosing the perfect accounting dissertation topic that aligns with your interests, expertise, and future aspirations.

Key Take Away

• Choose a Focused Topic:Align personal interests with career goals and explore industry trends.
• Select Research Methodology:Decide between quantitative and qualitative approaches, grounding plans in empirical evidence.
• Conduct a Targeted Literature Review:Review existing literature thoroughly, identifying gaps for focused research.
• Collaborate with Advisors:Establish open communication, integrate feedback, and leverage advisor expertise.
• Ensure Practical Relevance:Evaluate industry implications, align with career goals, and build a professional network.

Table of Contents

List of 220+topics for accounting dissertation 2024.

Accounting And Finance Dissertation Topics

• Impact of Financial Policies on Firm Performance
• Analyzing the Relationship between Accounting Practices and Market Valuation
• The Role of Corporate Governance in Financial Accounting
• Corporate Social Responsibility and Financial Reporting
• Financial Reporting Quality and Investor Decision-making
• International Accounting Standards and Global Financial Markets
• Financial Derivatives and their Impact on Corporate Finance
• Behavioral Finance and Its Influence on Investment Decisions
• Accounting for Business Combinations: A Comparative Analysis
• Fair Value Accounting and its Implications for Financial Reporting
• Accounting for Income Taxes: Challenges and Implications
• The Role of Accounting Information in Capital Markets
• Accounting Conservatism and its Effect on Financial Statements
• Corporate Risk Management and Financial Performance
• The Impact of Tax Policies on Corporate Financial Strategies
• Earnings Management in Financial Reporting
• Accounting for Intangible Assets: Challenges and Solutions

Auditing Dissertation Topics

• Evaluating the Effectiveness of Internal Auditing in Fraud Prevention
• Auditor Independence and Financial Reporting Quality
• The Impact of Technology on Auditing Practices
• Audit Committee Effectiveness and Corporate Governance
• Forensic Accounting: Investigating Financial Irregularities
• Audit Quality and its Impact on Investor Confidence
• The Role of External Auditors in Financial Regulation
• Internal Control Systems and Auditing Efficiency
• Continuous Auditing: Prospects and Challenges
• Auditor Liability and Legal Implications
• The Use of Data Analytics in Auditing
• Social and Environmental Auditing Practices
• Auditing Standards and Their Evolution
• The Role of Auditors in Detecting Financial Statement Fraud
• Regulatory Compliance and its Influence on Auditing Practices
• Audit Quality in Emerging Markets
• Ethical Dilemmas in Auditing
• Impact of Auditor Rotation on Audit Quality
• Fraud Risk Assessment in Auditing
• The Future of Auditing: Technological Advancements and Challenges

Environmental Accounting Dissertation Topics

• Carbon Accounting and its Implications for Corporate Reporting
• Sustainability Reporting in the Oil and Gas Industry
• The Role of Environmental Accounting in Corporate Decision-making
• Environmental Disclosures and Stakeholder Engagement
• Green Accounting and Corporate Social Responsibility
• The Impact of Climate Change on Financial Reporting
• Biodiversity Accounting and Conservation
• Corporate Environmental Performance Measurement
• Social and Environmental Accounting in Supply Chains
• Environmental Liabilities and Financial Reporting

Banking And Finance Dissertation Topics

• Assessing the Impact of Banking Regulations on Financial Stability
• Cryptocurrency and its Implications for Traditional Banking
• The Role of Central Banks in Financial Stability
• Risk Management Practices in Banking
• Financial Innovation and its Impact on Banking Operations
• Islamic Banking and Finance: Principles and Practices
• Banking Efficiency and Financial Inclusion
• Fintech and the Future of Banking
• Credit Risk Management in Banking
• The Role of Big Data in Banking Operations

Fund Accounting Dissertation Topics

• Nonprofit Organizations and Fund Accounting Practices
• Evaluating the Efficiency of Fund Accounting Systems
• The Impact of Regulatory Changes on Fund Accounting
• Governmental Accounting Standards and Fund Reporting
• Transparency and Accountability in Fund Accounting
• Social Impact Investing and Fund Accounting
• Performance Measurement in Fund Accounting
• Compliance and Reporting Challenges in Fund Accounting
• Budgeting and Financial Planning in Nonprofit Organizations
• The Role of Fund Accounting in Grant Management
• The Impact of Technology on Fund Accounting
• International Perspectives on Nonprofit Accounting
• Financial Health Assessment of Nonprofit Organizations
• Endowment Management and Accounting
• Fraud Prevention in Fund Accounting
• Public-Private Partnerships in Fund Management
• Financial Reporting Challenges for NGOs
• Donor Stewardship and Fund Accounting
• Social Entrepreneurship and Sustainable Funding
• Microfinance Institutions and Fund Management

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Internet Banking Accounting Dissertation Topics

• Cybersecurity and its Influence on Internet Banking Accounting
• Blockchain Technology in Online Banking Transactions
• Privacy Concerns in Internet Banking and Accounting
• Customer Trust in Internet Banking Platforms
• Personalization in Online Banking Services
• The Role of Artificial Intelligence in Internet Banking
• User Experience and Design in Internet Banking
• Regulatory Challenges in Internet Banking Accounting
• Cross-Border Transactions in Online Banking
• Mobile Banking Security and Accounting Implications
• Digital Identity and Authentication in Internet Banking
• E-commerce Integration in Internet Banking
• Financial Inclusion through Internet Banking
• Cryptocurrency and Online Banking Platforms
• Virtual Currencies and Financial Reporting
• Fraud Detection in Online Banking Systems
• Data Privacy Laws and Internet Banking Compliance
• Cloud Computing in Internet Banking Infrastructure
• Consumer Behavior in Internet Banking
• Open Banking Initiatives and Accounting Challenges

Management Accounting Dissertation Topics

• Cost-Benefit Analysis in Management Accounting
• Strategic Management Accounting and Decision-making
• Activity-Based Costing and its Applications
• Lean Accounting Principles in Management Decision-making
• Balanced Scorecard and Performance Measurement
• Budgeting and Forecasting Techniques in Management Accounting
• Responsibility Accounting and Managerial Control
• Transfer Pricing and Multinational Corporations
• Performance Metrics for Service Organizations
• Variance Analysis in Management Accounting
• Environmental Management Accounting Practices
• Benchmarking in Managerial Accounting
• Decision Support Systems in Management Accounting
• Strategic Cost Management and Competitiveness
• Performance Measurement in Not-for-Profit Organizations
• Human Resource Costing and Accounting
• Sustainability Reporting in Management Accounting
• The Role of Management Accountants in Strategic Planning
• Integrated Reporting and Corporate Governance
• Technology Adoption in Management Accounting Systems

Financial Economics Dissertation Topics

• The Impact of Monetary Policy on Financial Markets
• Behavioral Biases in Financial Decision-making
• Financial Market Volatility and Economic Stability
• Exchange Rate Movements and International Trade
• Asset Pricing Models: A Comparative Analysis
• The Role of Central Banks in Economic Stability
• Financial Innovations and their Impact on Market Efficiency
• Corporate Governance and Financial Performance
• The Link between Inflation and Stock Prices
• Credit Rating Agencies and Financial Markets
• Capital Structure and Firm Value: Evidence from Emerging Markets
• Financial Crises and Global Economic Interconnectedness
• The Effect of Financial Regulations on Market Liquidity
• Sovereign Debt Crisis: Causes and Consequences
• The Role of Financial Derivatives in Risk Management
• Behavioral Finance Perspectives on Investor Sentiment
• Impact of Interest Rates on Investment Decisions
• Fintech Disruption in Traditional Financial Markets
• The Economics of Initial Public Offerings (IPOs)
• Financial Inclusion and Economic Development

Corporate Finance Dissertation Topics

• The Impact of Capital Structure on Firm Performance
• Financial Distress and Corporate Restructuring
• Evaluating the Effectiveness of Dividend Policies
• Initial Public Offerings (IPOs) and Market Reactions
• Corporate Governance and Corporate Finance Decisions
• Risk Management Strategies in Corporate Finance
• Private Equity Investments and Firm Performance
• Capital Budgeting Techniques and Investment Decision-making
• Mergers and Acquisitions: Valuation and Performance
• Behavioral Finance and Corporate Financial Decision-making
• Corporate Social Responsibility and Financial Performance
• Financing Innovation: Venture Capital and Start-ups
• Corporate Financial Strategy in Global Markets
• Corporate Financial Fraud: Detection and Prevention
• Impact of Economic Factors on Corporate Financial Policies
• The Effect of Macroeconomic Variables on Capital Structure
• Corporate Liquidity Management and Working Capital
• Sustainable Finance and Corporate Investment Decisions
• Cross-Border Investments and International Corporate Finance

Retail And Commercial Banking Dissertation Topics

• Customer Loyalty Programs in Retail Banking: Effectiveness and Impact
• Omnichannel Banking: Enhancing Customer Experience in Commercial Banks
• Retail Bank Branch Transformation: Adapting to Changing Customer Preferences
• Assessing the Impact of Digital Wallets on Commercial Banking Operations
• Small Business Banking: Strategies for Enhancing Financial Services
• The Role of Artificial Intelligence in Personalized Banking Services
• Regulatory Compliance Challenges in Retail and Commercial Banking
• Financial Literacy Initiatives: Empowering Consumers in Banking
• Credit Scoring Models in Retail Banking: A Comparative Analysis
• Commercial Real Estate Financing: Trends and Risk Management
• Corporate Banking Relationship Management: Strategies for Success
• Open Banking Initiatives: Opportunities and Challenges in Retail Banking
• The Role of Fintech Startups in Disrupting Traditional Banking Models
• Data Analytics and Decision-making in Commercial Banking
• SME Banking: Tailoring Financial Services for Small and Medium Enterprises
• Mobile Banking Security: Addressing Concerns in Retail Banking
• Branch vs. Digital Banking: Analyzing Consumer Preferences
• The Impact of Economic Trends on Retail Banking Profitability
• Credit Risk Management in Commercial Lending: Best Practices
• Financial Inclusion and Accessibility in Rural Banking Services

Microfinance Dissertation Topics

• Microfinance Institutions and Poverty Alleviation: An Empirical Analysis
• Gender Dynamics in Microfinance: Examining the Impact on Borrowers
• The Role of Microfinance in Rural Development: Case Studies from Developing Countries
• Microfinance and Entrepreneurship: A Longitudinal Study of Business Sustainability
• Assessing the Social Impact of Microfinance: Beyond Financial Metrics
• Microfinance and Financial Inclusion: Bridging the Gap in Developing Economies
• Microinsurance in Microfinance: Evaluating the Benefits and Challenges
• The Role of Government Policies in Shaping Microfinance Initiatives
• Microfinance and Sustainable Development Goals (SDGs): A Critical Review
• Microfinance and Agricultural Development: Enhancing Livelihoods in Rural Communities
• Impact of Microfinance on Women’s Empowerment: A Comparative Analysis
• Technology Adoption in Microfinance Institutions: Opportunities and Challenges
• Microfinance and Youth Entrepreneurship: Exploring Opportunities for Growth
• Microfinance and Climate Change Resilience: A Case Study Approach
• Regulatory Frameworks for Microfinance: Lessons from Successful Models
• Microfinance and Microenterprise Growth: An Econometric Analysis
• Microfinance and Education: Breaking the Cycle of Poverty through Skill Development
• Microfinance and Indigenous Communities: Culturally Sensitive Approaches
• Microfinance and Financial Literacy: Empowering Borrowers for Sustainable Outcomes
• Microfinance and Digital Transformation: Innovations in Financial Inclusion

Selecting Accounting Dissertation Topics Step By Step

Choosing Accounting Dissertation Topics requires careful consideration of various factors for a successful and rewarding research journey in the field of accounting.

Hence, let’s find out how to do that –

1. Evidence-Based Planning

Evidence-based planning is a systematic approach to decision-making that relies on the best available evidence to inform choices. This means considering research, data, and expert opinions to identify the most effective course of action.

Evidence-based planning is often used in fields such as healthcare, education, and public policy, but it can be applied to any situation where there is a need to make informed decisions.

2. Literature Review And Gap Identification

Delving into the existing knowledge surrounding your research topic, this section meticulously dissects the current landscape through a comprehensive literature review. By critically analyzing previous studies, methodologies, and findings, we’ll meticulously identify gaps in the research landscape, revealing fertile ground for groundbreaking contributions your study can offer.

This gap identification will set the stage for crafting a research question that boldly illuminates previously unexplored avenues within the field.

3. Consultation With Advisor Or Faculty

Navigating your academic journey can be both exciting and daunting. Whether you’re seeking direction on course selection, research projects, or future career paths, a consultation with your advisor or faculty member can be an invaluable resource.

Their expertise and guidance can provide clarity, motivation, and crucial insights to help you flourish in your academic and professional endeavors. Don’t hesitate to reach out – these conversations can be the stepping stones to unlocking your full potential.

4. Consideration Of Practical Relevance

When selecting accounting dissertation topics, it’s crucial to consider their practical relevance to the field. This involves assessing the potential impact of the research on current accounting practices, industry trends, and emerging challenges.

5. Feasibility Of Data Collection And Analysis

Before finalizing a dissertation topic in accounting, it is imperative to assess the feasibility of data collection and analysis. This involves evaluating the availability and accessibility of relevant data sources, considering the practicality of data collection methods, and ensuring that appropriate analytical techniques can be applied to the collected data.

6. Future Career Aspirations

Choosing a dissertation topic that aligns with your future career aspirations can be a powerful motivator. Reflect on the type of accounting role you envision yourself in after graduation, and select a topic that will equip you with the necessary skills and knowledge to excel.

Q:1 What obstacles do researchers face when investigating accounting subjects?

Researchers investigating accounting subjects often face obstacles such as limited data availability, complex regulations, subjective reporting practices, lack of transparency from companies, and ethical considerations.

Q2: How do I choose a suitable accounting dissertation topic?

Choose a dissertation topic in accounting based on your personal interest, relevance to current trends, uniqueness, feasibility for research, and input from your supervisor.

Q3: How can I incorporate real-world case studies into my accounting dissertation?

Select relevant case studies, analyze them thoroughly, connect findings to your dissertation’s objectives, compare and contrast, provide practical insights, and ensure overall relevance to enrich your accounting dissertation.

Selecting an accounting dissertation topic involves understanding personal interests, identifying industry trends, and analyzing research gaps. The guide emphasizes evidence-based planning, literature review, and consultation with advisors. Consideration of practical relevance, feasibility of data collection, and alignment with future career goals are crucial. The guide concludes with a list of 220+ categorized accounting dissertation topics, providing a comprehensive resource for aspiring researchers.

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