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- W2242243399 abstract "As a result of the public entities’ concern in relationship with public interest and their promoting role in environment conservation, it is hoped that environmental accounting and management practices are developed in these entities. The aim of this paper is both to analyze the development degree of environmental accounting practices by Portuguese local public entities and to identify the possible explanatory factors of the same. Our results indicate that the development degree of environmental accounting practices: (a) it is low and (b) it is related to the type of accounting applicable to the entity, its size and the development degree of environmental management practices." @default.
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- W2242243399 date "2007-01-01" @default.
- W2242243399 modified "2023-09-27" @default.
- W2242243399 title "Factores explicativos del grado de desarrollo de las prácticas de contabilidad medioambiental en las entidades locales portuguesas: análisis univariante" @default.
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