[HTML][HTML] An ecological critique of accounting: The circular economy and COVID-19

C Larrinaga, N Garcia-Torea - Critical Perspectives on Accounting, 2022 - Elsevier
Given the increasing participation of accounting technologies in purported solutions to deal
with the ecological crisis, we address two areas where a growing accounting literature is …

Rethinking non-financial reporting: A blueprint for structural regulatory changes

D Monciardini, JT Mähönen, G Tsagas - Accounting, Economics, and …, 2020 - degruyter.com
The article introduces the thematic issue of Accounting, Economics, and Law: A Convivium
dedicated to the regulation of non-financial reporting. It provides the reader with an overview …

Management accounting for a circular economy: current limits and avenue for a dialogic approach

S Aureli, E Foschi, A Paletta - Accounting, Auditing & Accountability …, 2023 - emerald.com
Purpose This study investigates the implementation of a sustainable circular business model
from an accounting perspective. Its goal is to understand if and how decision-makers use …

Co-construction of performance indicators for a circular city and its relation to a local action net

J Bekier, C Parisi - Accounting, Auditing & Accountability Journal, 2023 - emerald.com
Purpose This study examines how circular economy (CE) performance indicators are
constructed in an urban context characterised by a multitude of conflicting interests and …

Enhancing corporate sustainability: Material flow cost accounting as an enabler for circular economy thinking

M Walz - 2022 - tud.qucosa.de
Abstract (DE) Die vorliegende Dissertation untersucht den Entwicklungsstand der
Umweltkostenrechnungsmethode Materialflusskostenrechnung (MFKR). Um den immer …