published_or_final_version / Business / Doctoral / Doctor of Philosophy

The extraction of raw materials has environmental impacts. Forestry and the extraction of coal, oil, natural gas, gold and other minerals can have serious impacts on the environment. Exploration and evaluation, development activities, production and mine closure result in high costs. The years of waiting between the start of exploration, commencement of production and mine closure create specific challenges in accounting for mining organisations. Most of the damages caused by mining activities cannot be hidden because of the processes involved, it is best to prevent it rather than avoidance. It is important to implement Environmental Management Accounting (EMA), which will assist in presenting a decision-making system for corporations. The system measures and promotes environmental performance by identifying effective cost assessment structures. This study assessed the awareness of environmental management accounting in the mining industry. An analytical methodology was used. A questionnaire was administered to a selected group of participants. It was based on the employee’s understanding of their organisation’s practices or point of view on environmental issues to build a case about the awareness of environmental management accounting. Selected participants were mine management or mine production personnel, financial practitioners and environmental practitioners from different mining organisations in the Gauteng, Mpumalanga and North-West provinces of the Republic of South Africa. All participants in the study are employees in the mining industry. Mine management is less aware of environmental management accounting compared to environmental and financial practitioners. Mine production personnel only perceive environmental issues as costs to the operations. This group rated compliance with regulation as the main driver for their organisation’s environmental management system. Gauteng province is more aware of environmental management accounting compared to Mpumalanga and North West provinces. Organisations with high annual turnover tend to disclose more financial environmental information than those with low annual turnover. Organisations explain and classify environment-related costs differently according to the intended use of the cost information. There are standards and measures to collect and record environmental and accounting information stipulated in ISO14001 including environmental management systems (EMS) in different organisations. Systems and measures put in place ensure good environmental performance in the mining operations. The tracking and reduction in the amount of energy, water and materials used by organisations may result in environmental benefits. Employees should have environmental cost information associated with their operations in order to minimise environmental impacts of an organisation. The findings of the study indicated low levels of awareness of environmental management accounting in the mining industry; however, there is a higher level of awareness of environmental impacts and costs, environmental management system and financial environmental information. The level of rating at which organisations generate and record physical and monetary information of environmental management accounting is higher. / MBAm, North-West University, Potchefstroom Campus, 2014

No description available.

This thesis examines the role of management accounting control practices in interorganisational alliances (IOAs) involving non-cash, ‘value in kind’ (VIK) transactions. The research involves a retrospective case study of the Sydney 2000 Olympic Games, which examines how the Sydney Organising Committee for the Olympic Games, (SOCOG), managed and accounted for over $360 million of VIK. The case study is based on document study and interviews with individuals involved with this aspect of the 2000 Olympic Games. Following a review of previous research concerning both the life cycle (Das and Teng 2002, Moores and Yuen 2001) and the nature of formal accounting controls (Dekker 2004) in IOAs, two research questions are developed. Firstly, what kinds of formal accounting controls are required to manage VIK over the life cycle of an IOA? Secondly, how are extant accounting controls localised through the practice of managing VIK? This thesis finds the VIK resources are significant to the recipient parties and the IOAs in general. These VIK transactions, however, have been overlooked in previous accounting research with little significant recognition in prior studies or contemporary professional discourse. There is a lack of directly transferable expertise from traditional accounting practices in relation to the following aspects of the management and control of VIK – recognition, planning/budgeting, procedures/rules and performance monitoring. Formal control activities were all experimented with and improvised in order to deal with the challenges presented by the significance of VIK. A ‘drift’ in accounting technologies has been documented by this study (Andon et al 2007). Given the potential economic significance of VIK transactions, this suggests a need for both further research and professional discourse in this area to ensure sufficient visibility of, and management planning and control for, VIK transactions. Future research could include studies of: management and control of VIK in real time; provider organisations and the impact of VIK on their formal accounting controls; the role of social or informal controls and trust in negotiating and managing VIK; IOAs involving organisations that are operated as an indefinite going concern and, the recognition, valuation and attestation of VIK resources across a range of organisations.

No description available.

No description available.

This thesis examines the role of management accounting control practices in interorganisational alliances (IOAs) involving non-cash, ‘value in kind’ (VIK) transactions. The research involves a retrospective case study of the Sydney 2000 Olympic Games, which examines how the Sydney Organising Committee for the Olympic Games, (SOCOG), managed and accounted for over $360 million of VIK. The case study is based on document study and interviews with individuals involved with this aspect of the 2000 Olympic Games. Following a review of previous research concerning both the life cycle (Das and Teng 2002, Moores and Yuen 2001) and the nature of formal accounting controls (Dekker 2004) in IOAs, two research questions are developed. Firstly, what kinds of formal accounting controls are required to manage VIK over the life cycle of an IOA? Secondly, how are extant accounting controls localised through the practice of managing VIK? This thesis finds the VIK resources are significant to the recipient parties and the IOAs in general. These VIK transactions, however, have been overlooked in previous accounting research with little significant recognition in prior studies or contemporary professional discourse. There is a lack of directly transferable expertise from traditional accounting practices in relation to the following aspects of the management and control of VIK – recognition, planning/budgeting, procedures/rules and performance monitoring. Formal control activities were all experimented with and improvised in order to deal with the challenges presented by the significance of VIK. A ‘drift’ in accounting technologies has been documented by this study (Andon et al 2007). Given the potential economic significance of VIK transactions, this suggests a need for both further research and professional discourse in this area to ensure sufficient visibility of, and management planning and control for, VIK transactions. Future research could include studies of: management and control of VIK in real time; provider organisations and the impact of VIK on their formal accounting controls; the role of social or informal controls and trust in negotiating and managing VIK; IOAs involving organisations that are operated as an indefinite going concern and, the recognition, valuation and attestation of VIK resources across a range of organisations.

Thesis (M.S.)--Missouri University of Science and Technology, 2008. / Degree granted by Missouri University of Science and Technology, formerly known as the University of Missouri-Rolla. Vita. The entire thesis text is included in file. Title from title screen of thesis/dissertation PDF file (viewed March 31, 2008) Includes bibliographical references (p. 42-44).

Diss. Stockholm : Handelshögskolan, 2007.

Konstanz, Univ., Diss., 2000.