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Intellectual capital for green accounting in agribusiness
in International Food and Agribusiness Management ReviewSearch for other papers by Hsiu-Yu Lee in
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Search for other papers by Chi-Fang Liu in
Current site
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Search for other papers by Yu-Sheng Yain in
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Search for other papers by Chien-Ho Lin in
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Agribusiness organizations have gained an understanding of the need to promote environmentally friendly actions for the present and the future. Green accounting (GA) or environmental accounting is a new branch of accounting that attempts to factor costs related to the environment into the financial results of various operations. The concept of intellectual capital (IC) describes all the resources or capital that determines an organization’s value and competitiveness. The implementation of GA principles in an agribusiness organization is a cross-disciplinary work that entails sustainability, accounting, and other fields of research. Thus, competent farmers (human capital), good relationships with stakeholders (relational capital), structural changes (organizational capital), and innovativeness (innovation capital) all of which are concepts of IC are needed for the implementation of environmental sustainability policies and procedures within an organization. This conceptual paper explores key success factors for the GA from the IC perspective. We proposed that, for different reasons and logic, the human, customer, organizational, innovation, and process capitals all play roles as key success factors for good implementation of GA in agribusiness.
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Blok, V., V. Scholten and T.B. Long. 2018. Responsible innovation in industry and the importance of customer orientation: introduction to the special issue. International Food and Agribusiness Management Review 21(4): 455-462.
'Responsible innovation in industry and the importance of customer orientation: introduction to the special issue ' () 21 International Food and Agribusiness Management Review : 455 -462.
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Brännström, D. and M. Giuliani. 2009. Accounting for intellectual capital: a comparative analysis. VINE 39(1): 68-79.
'Accounting for intellectual capital: a comparative analysis ' () 39 VINE : 68 -79.
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Buckwell, A. 2005. Green accounting for agriculture. Journal of Agricultural Economics 56(2): 187-215.
'Green accounting for agriculture ' () 56 Journal of Agricultural Economics : 187 -215.
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Chen, Y.S. 2008. The positive effect of green intellectual capital on competitive advantages of firms. Journal of Business Ethics 77(3): 271-286.
'The positive effect of green intellectual capital on competitive advantages of firms ' () 77 Journal of Business Ethics : 271 -286.
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Cho, C.H. and D.M. Patten. 2013. Green accounting: reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting 24(6): 443-447.
'Green accounting: reflections from a CSR and environmental disclosure perspective ' () 24 Critical Perspectives on Accounting : 443 -447.
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Edvinsson, L. and M. Malone. 1997. Intellectual capital. Harper Business, New York, NY, USA.
'Intellectual capital', ().
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Lai, J., N. Widmar, M.A. Gunderson, D. Widmar and D. Ortega. 2018. Prioritization of farm success factors by commercial farm managers. International Food and Agribusiness Management Review 21(6): 817-832.
'Prioritization of farm success factors by commercial farm managers ' () 21 International Food and Agribusiness Management Review : 817 -832.
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M’Pherson, P.K. and S. Pike. 2001. Accounting, empirical measurement and intellectual capital. Journal of Intellectual Capital 2(3): 246-260.
'Accounting, empirical measurement and intellectual capital ' () 2 Journal of Intellectual Capital : 246 -260.
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Manoel, A.A.S., M.B. da Costa Moraes, D.F. Lopes Santos and F. Neves. 2018. Determinants of corporate cash holdings in times of crisis: insights from Brazilian sugarcane industry private firms. International Food and Agribusiness Management Review 21(2): 201-218.
'Determinants of corporate cash holdings in times of crisis: insights from Brazilian sugarcane industry private firms ' () 21 International Food and Agribusiness Management Review : 201 -218.
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Mateos-Ronco, A. and S. Guzmán-Asunción. 2018. Determinants of financing decisions and management implications: evidence from Spanish agricultural cooperatives. International Food and Agribusiness Management Review 21(6): 701-721.
'Determinants of financing decisions and management implications: evidence from Spanish agricultural cooperatives ' () 21 International Food and Agribusiness Management Review : 701 -721.
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Meyerding, S.G.H. 2017. Analyzing job satisfaction and preferences of employees: the case of horticultural companies in Germany. International Food and Agribusiness Management Review 20(5): 765-788.
'Analyzing job satisfaction and preferences of employees: the case of horticultural companies in Germany ' () 20 International Food and Agribusiness Management Review : 765 -788.
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Moorthy, K. and P. Yacob. 2013. Green accounting: cost measures. Open Journal of Accounting 2(1): 4.
'Green accounting: cost measures ' () 2 Open Journal of Accounting : 4 .
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Olthaar, M., W. Dolfsma, C. Lutz and F. Noseleit. 2019. Strategic resources and smallholder performance at the bottom of the pyramid. International Food and Agribusiness Management Review 22(3): 365-380.
'Strategic resources and smallholder performance at the bottom of the pyramid ' () 22 International Food and Agribusiness Management Review : 365 -380.
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Scare, R.F., A.W. Gray, R.L. Farinha, E.C. Fullerton and M.F. Neves. 2018. Growth strategies for a commercial farm: the AgroPastoril Campanelli case study. International Food and Agribusiness Management Review 21(1): 161-178.
'Growth strategies for a commercial farm: the AgroPastoril Campanelli case study ' () 21 International Food and Agribusiness Management Review : 161 -178.
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Xu, Y., Q. Liang and Z. Huang. 2018. Benefits and pitfalls of social capital for farmer cooperatives: evidence from China. International Food and Agribusiness Management Review 21(8): 1137-1152.
'Benefits and pitfalls of social capital for farmer cooperatives: evidence from China ' () 21 International Food and Agribusiness Management Review : 1137 -1152.
| Insgesamt | Letzte 365 Tage | In den letzten 30 Tagen | |
|---|---|---|---|
| Aufrufe von Kurzbeschreibungen | 0 | 0 | 0 |
| Gesamttextansichten | 638 | 204 | 18 |
| PDF-Downloads | 814 | 222 | 16 |
Intellectual capital for green accounting in agribusiness
in International Food and Agribusiness Management ReviewSearch for other papers by Hsiu-Yu Lee in
Current site
Google Scholar
PubMed
Search for other papers by Chi-Fang Liu in
Current site
Google Scholar
PubMed
Search for other papers by Yu-Sheng Yain in
Current site
Google Scholar
PubMed
Search for other papers by Chien-Ho Lin in
Current site
Google Scholar
PubMed
Agribusiness organizations have gained an understanding of the need to promote environmentally friendly actions for the present and the future. Green accounting (GA) or environmental accounting is a new branch of accounting that attempts to factor costs related to the environment into the financial results of various operations. The concept of intellectual capital (IC) describes all the resources or capital that determines an organization’s value and competitiveness. The implementation of GA principles in an agribusiness organization is a cross-disciplinary work that entails sustainability, accounting, and other fields of research. Thus, competent farmers (human capital), good relationships with stakeholders (relational capital), structural changes (organizational capital), and innovativeness (innovation capital) all of which are concepts of IC are needed for the implementation of environmental sustainability policies and procedures within an organization. This conceptual paper explores key success factors for the GA from the IC perspective. We proposed that, for different reasons and logic, the human, customer, organizational, innovation, and process capitals all play roles as key success factors for good implementation of GA in agribusiness.
| Insgesamt | Letzte 365 Tage | In den letzten 30 Tagen | |
|---|---|---|---|
| Aufrufe von Kurzbeschreibungen | 0 | 0 | 0 |
| Gesamttextansichten | 638 | 204 | 18 |
| PDF-Downloads | 814 | 222 | 16 |
