Influence of human resources development on green accounting performance
Abstract. The investors in the contemporary world consider environmental responsibility as one of the most vital elements. In this case; green accounting refers to the act of identifying, tracking, analyzing, and reporting the cost information and materials associated with an organization’s environmental elements. It is an initiative that maintains the GA quality through its mandate of recruiting, compensating, developing, training, and advancing the company’s human capital. Green accounting plays a primary role in tackling the underlying social and environmental challenges. Based on this consideration, the organizations often make investment decisions by comparing social and private costs with the social and private benefits. This conceptual paper discusses the influences of HRD on GA and offer implications for theory and practices.
Keywords. Human resources development, Green accounting, Social responsibility.JEL. O10, O15, O19.
Bennett, M., & James, P. (2017). The Green Bottom Line: Environmental Accounting for Management: Current Practice and Future Trends. Routledge.
Booth, P., Luckett, P., & Mladenovic, R. (1999). The quality of learning in accounting education: the impact of approaches to learning on academic performance. Accounting Education, 8(4), 277-300. doi. 10.1080/096392899330801
Cascino, S., Pugliese, A., Mussolino, D., & Sansone, C. (2010). The influence of family ownership on the quality of accounting information. Family Business Review, 23(3), 246-265. doi. 10.1177/0894486510374302
- There are currently no refbacks.
Journal of Economic and Social Thought - J. Econ. Soc. Thoug. - JEST - www.kspjournals.org
Copyright © KSP Library