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Lorna Dragonetti, Dimitra Papadaki, Margarita-Niki Assimakopoulos, Annarita Ferrante and Marco Iannantuono
The environmental and economic evaluation of energy renovation in buildings plays a crucial role in achieving sustainability goals and the decarbonization of the built environment. This paper presents a case study of a student house in Athens, Greece, to...
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Amer Morshed and Abdulhadi Ramadan
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to th...
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S. Clark, J.L. van Niekerk, J. Petrie, S. Fakir
Is Karoo shale gas an economically viable option for providing the gas needed for the South African power grid? Dispatchable power generation is essential for the implementation of a renewable based electric grid system. Natural gas-fuelled generation is...
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Temitope Omotayo, Bankole Awuzie, Temitope Egbelakin, Lovelin Obi and Mercy Ogunnusi
The incessant reportage of cost overruns and abandoned projects in contemporary literature have accentuated the need for a re-examination of the nature of the cost management strategies deployed to these projects. This study explores the potential of kai...
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Alex Ximenes Naves, Victor Tulus, Elaine Garrido Vazquez, Laureano Jiménez Esteller, Assed Naked Haddad and Dieter Boer
The energy supplied by photovoltaic (PV) panels connected to the grid creates more flexibility for energy management; however, oversizing the PV system may result in an energy surplus, an essential factor to be considered during energy efficiency optimiz...
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Christos V. Katsiropoulos, Andreas Loukopoulos and Spiros G. Pantelakis
In the present work the carbon footprint and the financial viability of different materials, manufacturing scenarios, as well as recycling scenarios, associated with the production of aeronautical structural components are assessed. The materials conside...
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Amir Hosseinzadeh,Behzad Davari
Pág. 83 - 89
The research aims to explore the impact of ERP in management accounting activities. It includes a set of the developed hypotheses to evaluate how ERP training and seller support affect applying ERP systems and decision-making in five management accountin...
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Alexander N. Vizgunov,Yuri V. Trifonov
Pág. 1 - 6
One of the most complex problems of implementing corporate process-based management includes arrangements for accounting and analysis of costs related to business process execution. Methods conventionally used to these ends cannot be leveraged in terms o...
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Katherine J. Silvester
Cost accounting textbooks typically contain extensive technical coverage of standard costing and variance analysis in a manufacturing context. Covering the material adequately usually requires multiple class lectures, due to the complexity of the m...
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Matthias Walter,Christian Leyh,Susanne Strahringer
Pág. 43 - 60
While theoretical concepts for product-costing methodologies have evolved over the decades, little emphasis has been placed on their integration into modern information systems. During a co-innovation workshop at SAP SE, we initiated our collaborative re...
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