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A SEMINAR ON CONTEMPORARY
MANAGEMENT ISSUES
TOPIC
“GREEN ACCOUNTING ”
SUBMITTED IN PARTIAL FULFILLMENT FOR THE AWARD
OF DEGREE OF
MASTER OF BUSINESS ADMINISTRATION
SEMESTER-1
SUBMITTED BY: SUBMITTED TO:
Lokesh Kumar DR. MEENAL SUKHLECHA
ROLL NO: 34
SS JAIN SUBODH MANAGEMENT INSTITUTE
RTU BATCH "2022-2024"
INTRODUCTION
“Background of the study Green accounting is a branch of Accounting, attempts to take into attention the ecological expenses in
the calculation of operating profits of an enterprise. “It takes into consideration not only the value of natural resources” but also
the charge of pollution and reduction of natural properties and emphasizes more about the quality of economic growth in
terms of sustainable development”
 SPECIFICATIONS OF GREEN ACCOUNTING
 Research Objectives
 Scope of the study
 Review of Related Empirical Studies
 Conceptual Framework
 Research Methods
 Research Design
 Research Approach
 Research Source and Nature of Data
 Method of data collection
 Method of Data Analysis and Statistical Tools
 FINDINGS, ANALYSIS & DISCUSSION
 AUTHOR’S of GREEN ACCOUNTING
RESEARCH OBJECTIVES
Broad Objective
The broad objective of the study is to know
the concept and uses of green accounting in
Bangladesh.
 SCOPE OF THE STUDY
The expenditures related to environmental matters such as manufacture costs, research and
expansion expenditures which are continuously incurred pre- launch of an invention are for
certifying the protection of the atmosphere. Approximately other environmental expenses are
capital speculation, research and growth cost, planning and management cost, plant operational
cost, the price of remedial procedures and lastly production shrub recovery trials. Capitalization
of ecological expenditures is acceptable if the price of environmental expenses extends the
lifetime of the firm or rises the volume or the competence of assets possessed by the firm, price
incurred in renewing the belongings and cost sustained in making the assets at the time of
auction of the resource. Such costs are associated with that of those at the time of attainment.
 REVIEW OF RELATED EMPIRICAL STUDIES
Green accounting perception can be defined as the production procedures in a
firm which practices its resources in extra efficient and further effective ways to
attain the firm’s sustainability. The outcomes enable the business’s development to
be allied with its ecological function which can similarly bring more assistances to
the homegrown community. In this circumstance, the execution of green
accounting includes the idea of savings, e.g., substantial saving, property saving,
and vigor saving. The impartial of green accounting operation is to recover the
efficiency of ecological management by leading environmental valuation of the
company’s manufacture activities from the viewpoint of costs and profits, all of
which is projected to create the ecofriendly protection properties.
Conceptual Framework
 Green Accounting is the tenure popularly castoff across states for the revelation of
environment linked data, examined or not, concerning environmental dangers, environmental
expenses and obligations. Corporate ecological protection would include green accountancy
initiatives occupied by the initiative, the adverse influence of its manufacture process and
harvests on the atmosphere both in measurable and qualitative relations and its creativities in
procedure and product inventions in order to attain sustainable development. Generally, info
disclosed by the firms in their yearly report around green accounting and journalism include
current and future prices for goods as well as procedures redesign, current and upcoming
capital expenses for pollution and resistor, physical information related to the decrease of
poisonousness and leftover, estimates of upcoming environmental expenses and aids, the
buildup of current conservation costs from present as well as historical activities and goods
etc. (Qureshi et.al., 2017).
 Research Methods
 Quantitative research is a set of methods and techniques that allow researchers
to answer research questions. It is used to meet the overall objective of this
study to frame the descriptive approach to determine the outcome and impact
by running the hypothesis under it. Quantitative methods and techniques tend
to specialize in quantities in the sense that numbers represent values and levels
of theoretical constructs and concepts. This research method is also related with
discovering proof to either support or reject theory that is defined in the earlier
phases of the study.
 Research Design
Research design is a plan outlining how information is to be gathered for an
assessment or evaluation that includes identifying the data gathering method(s),
the instruments to be used, how the instruments would be administered, and how
the information would be organized and analyzed (Assumptah & Muhari, 2017). It
also describes issues involve in the research design relate to the purpose of the
study; exploratory, descriptive and/or causal. The research design used for this
study is a descriptive research design that basically involve obtaining information
concerning the current status of phenomena to describe,” What exist” with esteem
to variants or condition in a situation (Gardner et al.,2004).
 Research Approach
 Research method can be divided into two types:
 1. Deductive research approach
 2. Inductive research approach
 This study is with deductive approach associate through quantitative research. It is passed out
with an attentiveness of developing hypothesis based upon existing theory, and then
formulates a research strategy to test the hypothesis. This method is best fitted through the
Deductive approach which states to the deduction of the conclusions from the propositions.
The significance of hypothesis to the training is the main distinctive point among deductive &
inductive approaches. Deductive approach trials the validity of existing assumptions whereas
inductive approach donates to the emergence of innovative philosophies. A deductive
investigate approach might trial to see if this link did get on more general circumstances.
• Research Source and Nature of Data
In purpose of efficiently carry ready a scholarly work, it is important to choose on how to gather
data. Therefore, the study has been prepared by analyzing minor data. Subordinate data are existing
data that can be retrieved from existing works; internet, books, trainings, journals, magazine, yearly
reports and newspaper etc. depending on the subject area one means to investigate. It similarly
refers to individual’s data which remain already in book form or composed through someone other
than the investigator or for around other purposes than the present research plan (Zikmund, 2013).
According to Zikmund et al., (2009) minor data are essential in example when primary information
can ‘t be obtained and they’re quickly accessible. Since, satisfactory data is gotten from secondary
bases which assistance to attain this study impartial. The board secondary information is quantitative
trendy nature and incorporate financial declaration reports. The subordinate data contain
publications from others. Secondary information used in this learning has been extracted as of the
internet which has been obtained in the internet and I collect it through using doi number at sci-hub
for a period of years from 2016 to 2020
 Method of data collection
 The impartial of this methodical review is double: first, to know the concept, extent of
green accounting practices; second, to specifically summarize few unemployed areas
of green accounting that forthcoming research should effort on. To attain the
mentioned impartial, four leading academic catalogues including Scopus, Emerald,
EBSCOS and Science Direct were sightseen to identify trainings on green accounting.
This paper analyses literature straddling from 2016 to 2020. Journals were recognized
in the “article title, abstract, and keywords” unit of the supposed databases with
keywords as “Green accounting”; “Sustainable development”; “Environmental cost”;
“Green capital.”; To retain the search procedure specific to the objects of 21 this
learning, above keywords stayed used with the topic limits of “Accounting,
Environment, Concept, psychology.” A whole of 1162 articles were recognized through
the nominated search criteria, of them only 792 studies lived to be occupied for final
investigation. Here I found that some topics are irrelevant and I exclude them.
Method of Data Analysis and Statistical Tools
Scopus
Scopus is an abstract and citation database for Elsevier that was introduced in 2004. Out
of approximately 11,678 publishers. Scopus encompasses almost 36,377 titles (22,794
active titles and 13,583 inactive titles), of which 34,346 are peer-reviewed journals in top
level subject fields: life sciences, social sciences, physical sciences and health sciences.
Three kinds of outlets are covered: book series, newspapers and trade journals. To
ensure that high quality standards are upheld, all publications covered in the Scopus
database, regardless of who they are published under, are reviewed each year. Searches
in Scopus also incorporate patent database searches. For each word, Scopus offers four
types of quality measurement: h-Index, CiteScore, SJR (SCImago Journal Rank) and SNIP
(Source Normalized Impact per paper
FINDINGS, ANALYSIS & DISCUSSION
In previous studies, we find that lots of papers, authors and country whose
are research about green accounting. From this we only find out the major
Keyword, Author and Country whose are research more about green
accounting. Content investigation was used to fold study data. The
sustainability intelligences and all additional materials connected to green
accounting theme published by the learning sample throughout the dated
(2016-2020) was intensely viewed. The training applied upon eighteen
authors, twelve countries and some major key words based on data
availability, and some data were excluded because it was before 2016.
FINDINGS, ANALYSIS & DISCUSSION
In previous studies, we find that lots of papers, authors and country whose are
research about green accounting. From this we only find out the major
Keyword, Author and Country whose are research more about green
accounting. Content investigation was used to fold study data. The sustainability
intelligences and all additional materials connected to green accounting theme
published by the learning sample throughout the dated (2016-2020) was
intensely viewed. The training applied upon eighteen authors, twelve countries
and some major key words based on data availability, and some data were
excluded because it was before 2016.
Conclusion
In relation to environmental responsibility and sustainability,
the recent paper has probed into the numerous ways in which
dissimilar researchers have approved out their particular
investigations. In contrast to their western counterparts,
minimal literature is obtainable on social & green accountancy
in developing and developed countries.
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Contemporary issue.ppt.pptx

  • 1. A SEMINAR ON CONTEMPORARY MANAGEMENT ISSUES TOPIC “GREEN ACCOUNTING ” SUBMITTED IN PARTIAL FULFILLMENT FOR THE AWARD OF DEGREE OF MASTER OF BUSINESS ADMINISTRATION SEMESTER-1 SUBMITTED BY: SUBMITTED TO: Lokesh Kumar DR. MEENAL SUKHLECHA ROLL NO: 34 SS JAIN SUBODH MANAGEMENT INSTITUTE RTU BATCH "2022-2024"
  • 2. INTRODUCTION “Background of the study Green accounting is a branch of Accounting, attempts to take into attention the ecological expenses in the calculation of operating profits of an enterprise. “It takes into consideration not only the value of natural resources” but also the charge of pollution and reduction of natural properties and emphasizes more about the quality of economic growth in terms of sustainable development”
  • 3.  SPECIFICATIONS OF GREEN ACCOUNTING  Research Objectives  Scope of the study  Review of Related Empirical Studies  Conceptual Framework  Research Methods  Research Design  Research Approach  Research Source and Nature of Data  Method of data collection  Method of Data Analysis and Statistical Tools  FINDINGS, ANALYSIS & DISCUSSION  AUTHOR’S of GREEN ACCOUNTING
  • 4. RESEARCH OBJECTIVES Broad Objective The broad objective of the study is to know the concept and uses of green accounting in Bangladesh.
  • 5.  SCOPE OF THE STUDY The expenditures related to environmental matters such as manufacture costs, research and expansion expenditures which are continuously incurred pre- launch of an invention are for certifying the protection of the atmosphere. Approximately other environmental expenses are capital speculation, research and growth cost, planning and management cost, plant operational cost, the price of remedial procedures and lastly production shrub recovery trials. Capitalization of ecological expenditures is acceptable if the price of environmental expenses extends the lifetime of the firm or rises the volume or the competence of assets possessed by the firm, price incurred in renewing the belongings and cost sustained in making the assets at the time of auction of the resource. Such costs are associated with that of those at the time of attainment.
  • 6.  REVIEW OF RELATED EMPIRICAL STUDIES Green accounting perception can be defined as the production procedures in a firm which practices its resources in extra efficient and further effective ways to attain the firm’s sustainability. The outcomes enable the business’s development to be allied with its ecological function which can similarly bring more assistances to the homegrown community. In this circumstance, the execution of green accounting includes the idea of savings, e.g., substantial saving, property saving, and vigor saving. The impartial of green accounting operation is to recover the efficiency of ecological management by leading environmental valuation of the company’s manufacture activities from the viewpoint of costs and profits, all of which is projected to create the ecofriendly protection properties.
  • 7. Conceptual Framework  Green Accounting is the tenure popularly castoff across states for the revelation of environment linked data, examined or not, concerning environmental dangers, environmental expenses and obligations. Corporate ecological protection would include green accountancy initiatives occupied by the initiative, the adverse influence of its manufacture process and harvests on the atmosphere both in measurable and qualitative relations and its creativities in procedure and product inventions in order to attain sustainable development. Generally, info disclosed by the firms in their yearly report around green accounting and journalism include current and future prices for goods as well as procedures redesign, current and upcoming capital expenses for pollution and resistor, physical information related to the decrease of poisonousness and leftover, estimates of upcoming environmental expenses and aids, the buildup of current conservation costs from present as well as historical activities and goods etc. (Qureshi et.al., 2017).
  • 8.  Research Methods  Quantitative research is a set of methods and techniques that allow researchers to answer research questions. It is used to meet the overall objective of this study to frame the descriptive approach to determine the outcome and impact by running the hypothesis under it. Quantitative methods and techniques tend to specialize in quantities in the sense that numbers represent values and levels of theoretical constructs and concepts. This research method is also related with discovering proof to either support or reject theory that is defined in the earlier phases of the study.
  • 9.  Research Design Research design is a plan outlining how information is to be gathered for an assessment or evaluation that includes identifying the data gathering method(s), the instruments to be used, how the instruments would be administered, and how the information would be organized and analyzed (Assumptah & Muhari, 2017). It also describes issues involve in the research design relate to the purpose of the study; exploratory, descriptive and/or causal. The research design used for this study is a descriptive research design that basically involve obtaining information concerning the current status of phenomena to describe,” What exist” with esteem to variants or condition in a situation (Gardner et al.,2004).
  • 10.  Research Approach  Research method can be divided into two types:  1. Deductive research approach  2. Inductive research approach  This study is with deductive approach associate through quantitative research. It is passed out with an attentiveness of developing hypothesis based upon existing theory, and then formulates a research strategy to test the hypothesis. This method is best fitted through the Deductive approach which states to the deduction of the conclusions from the propositions. The significance of hypothesis to the training is the main distinctive point among deductive & inductive approaches. Deductive approach trials the validity of existing assumptions whereas inductive approach donates to the emergence of innovative philosophies. A deductive investigate approach might trial to see if this link did get on more general circumstances.
  • 11. • Research Source and Nature of Data In purpose of efficiently carry ready a scholarly work, it is important to choose on how to gather data. Therefore, the study has been prepared by analyzing minor data. Subordinate data are existing data that can be retrieved from existing works; internet, books, trainings, journals, magazine, yearly reports and newspaper etc. depending on the subject area one means to investigate. It similarly refers to individual’s data which remain already in book form or composed through someone other than the investigator or for around other purposes than the present research plan (Zikmund, 2013). According to Zikmund et al., (2009) minor data are essential in example when primary information can ‘t be obtained and they’re quickly accessible. Since, satisfactory data is gotten from secondary bases which assistance to attain this study impartial. The board secondary information is quantitative trendy nature and incorporate financial declaration reports. The subordinate data contain publications from others. Secondary information used in this learning has been extracted as of the internet which has been obtained in the internet and I collect it through using doi number at sci-hub for a period of years from 2016 to 2020
  • 12.  Method of data collection  The impartial of this methodical review is double: first, to know the concept, extent of green accounting practices; second, to specifically summarize few unemployed areas of green accounting that forthcoming research should effort on. To attain the mentioned impartial, four leading academic catalogues including Scopus, Emerald, EBSCOS and Science Direct were sightseen to identify trainings on green accounting. This paper analyses literature straddling from 2016 to 2020. Journals were recognized in the “article title, abstract, and keywords” unit of the supposed databases with keywords as “Green accounting”; “Sustainable development”; “Environmental cost”; “Green capital.”; To retain the search procedure specific to the objects of 21 this learning, above keywords stayed used with the topic limits of “Accounting, Environment, Concept, psychology.” A whole of 1162 articles were recognized through the nominated search criteria, of them only 792 studies lived to be occupied for final investigation. Here I found that some topics are irrelevant and I exclude them.
  • 13. Method of Data Analysis and Statistical Tools Scopus Scopus is an abstract and citation database for Elsevier that was introduced in 2004. Out of approximately 11,678 publishers. Scopus encompasses almost 36,377 titles (22,794 active titles and 13,583 inactive titles), of which 34,346 are peer-reviewed journals in top level subject fields: life sciences, social sciences, physical sciences and health sciences. Three kinds of outlets are covered: book series, newspapers and trade journals. To ensure that high quality standards are upheld, all publications covered in the Scopus database, regardless of who they are published under, are reviewed each year. Searches in Scopus also incorporate patent database searches. For each word, Scopus offers four types of quality measurement: h-Index, CiteScore, SJR (SCImago Journal Rank) and SNIP (Source Normalized Impact per paper
  • 14. FINDINGS, ANALYSIS & DISCUSSION In previous studies, we find that lots of papers, authors and country whose are research about green accounting. From this we only find out the major Keyword, Author and Country whose are research more about green accounting. Content investigation was used to fold study data. The sustainability intelligences and all additional materials connected to green accounting theme published by the learning sample throughout the dated (2016-2020) was intensely viewed. The training applied upon eighteen authors, twelve countries and some major key words based on data availability, and some data were excluded because it was before 2016.
  • 15. FINDINGS, ANALYSIS & DISCUSSION In previous studies, we find that lots of papers, authors and country whose are research about green accounting. From this we only find out the major Keyword, Author and Country whose are research more about green accounting. Content investigation was used to fold study data. The sustainability intelligences and all additional materials connected to green accounting theme published by the learning sample throughout the dated (2016-2020) was intensely viewed. The training applied upon eighteen authors, twelve countries and some major key words based on data availability, and some data were excluded because it was before 2016.
  • 16. Conclusion In relation to environmental responsibility and sustainability, the recent paper has probed into the numerous ways in which dissimilar researchers have approved out their particular investigations. In contrast to their western counterparts, minimal literature is obtainable on social & green accountancy in developing and developed countries.