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Business and accounting standards that only support the capitalist interest: Critical thinking with institutional theory
(Journal of Public Value and Administrative Insight, 2022-12-31)
The interests of investors have become the attention and purpose of regulators of business regulation, especially accounting regulations. Through the development of IFRS-based accounting standards, accounting regulators ...
HAVE COMPANIES IN INDONESIA DISCLOSE ENVIRONMENTAL ACCOUNTING?
(Acta Tecnología, 2022-06-30)
Environmental accounting is an effort to minimize the negative impact on the environment of the company's operational activities, both monetary and non-monetary. This effort is carried out by identifying the environmental ...