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Title: | The role of management accounting : concepts and techniques in evaluating the environmental impact of construction projects |
Authors: | Calleja, Doreen (2003) |
Keywords: | Accounting -- Malta Construction industry -- Malta Environmental management -- Malta Environmental impact analysis -- Malta |
Issue Date: | 2003 |
Citation: | Calleja, D. (2003). The role of management accounting : concepts and techniques in evaluating the environmental impact of construction projects (Bachelor's dissertation). |
Abstract: | Particularly throughout the twentieth century, the world underwent remarkable change. There was a vast increase in economic activity, exceptional growth in size and power of business organisations and technological change. At the same time the health of the natural environment, which we all depend on and which we are part of has declined to a dangerously precarious level. Furthermore, in recent years accounting for the environment has moved from being considered as irrelevant to playing a central role in the deliberations of the worldwide accounting profession This dissertation aims to envisage whether local developers and building contractors are employing environmental management accounting concepts and techniques in evaluating construction projects. Data collected through interviews conducted with Maltese companies try to establish the local situation based on the responses obtained. Local key players in the construction industry have recognised the importance of environmental issues. Due to the enactment of local legislation and regulations, more attention is being given to these issues, however there is still room for improvement. Although still evolving, environmental management accounting together with other social aspects, can be an aid in construction decision-making. This study examines these factors and suggests possible improvements to maximise construction projects. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/82794 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Calleja_ Doreen_2003.pdf Restricted Access | 3.07 MB | Adobe PDF | View/Open Request a copy |
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