Assessing costs and benefits - what role to play?

Article Abstract:

The International Federation of Accountants has released a study that focuses on the potential role of management accountants in companies' environmental management efforts and in furthering sustainable development plans. The study identifies four functions that are at the core of environmental management accounting: cost accounting, risk assessment, financial management, and information systems. These four functions are discussed.

Financial Management, Analysis, Accounting, Corporations, Corporate finance

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Comparing government reporting: looking for accountability

Article Abstract:

Issues are presented concerning the public accountability of the government for its management of public finances. The low level of government accountability when compared with corporate accountability is discussed.

Public Finance Activities, Public Administration & Finance, Accounting and auditing, Public finance, Administrative agencies, Government agencies, Government accounting

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Environmental reporting: thinking local

Article Abstract:

The handling of environmental issues at local government level in Australia is discussed. Aspects discussed include the obstacles to the introduction of environmental accounting.

Management

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