Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/81731
Title: The applicability of green accounting in Maltese nationalised industries
Authors: Farrugia, Annmarie (2008)
Keywords: Environmental auditing -- Malta
Sustainable development -- Malta
Corporations -- Malta
Issue Date: 2008
Citation: Farrugia, A. (2008). The applicability of green accounting in Maltese nationalised industries (Bachelor's dissertation).
Abstract: As accountants, our vision should be to try and understand environmental assets, liabilities and contingencies and report accurately on such issues using some standard process. The objectives behind the study were to analyse whether green accounting is being applied in Maltese nationalised industries. Taking it a step further, the study also sought to evaluate whether the polluters’ pay principle is being enforced in Malta. Amongst other issues, the first part of this dissertation outlines the fact that high amounts of environmental impacts point to inefficiencies within the production processes companies. The elimination of such inefficiencies could help to minimise environmental impacts whilst at the same time achieving cost-savings. However, in doing so, one faces certain difficulties since environmental matters are not easily measurable. The second part presents the results of the qualitative research that was carried out. In Malta, despite the increasing environmental legislation, nationalised industries are still lacking behind when it comes to reporting on environmental initiatives. Primarily what we need to do is induce awareness within the accountancy profession and then amongst management and society as a whole.
Description: B.ACCTY.(HONS)
URI: https://www.um.edu.mt/library/oar/handle/123456789/81731
Appears in Collections:Dissertations - FacEma - 1959-2008
Dissertations - FacEMAAcc - 1983-2008

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