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Full-Text Articles in Physical Sciences and Mathematics
Using The Triple Bottom Line To Select Sustainable Suppliers For A Major Oil And Gas Company, Pandarinath Adarsh Sunkari
Using The Triple Bottom Line To Select Sustainable Suppliers For A Major Oil And Gas Company, Pandarinath Adarsh Sunkari
Graduate Theses and Dissertations
Companies have primarily been focusing on the financial bottom line i.e., on increasing profits by increasing revenues and reducing costs. With high energy usage and environmental change posing threats to the environment and business operations, companies are now considering sustainability. Since some global suppliers have low cost labor, Social well-being and human development has also emerged as major goals of a company performing global operations. Focusing on these three goals is termed the "Triple Bottom Line" (TBL). We study and explore the TBL benefits that could be realized by an oil and gas company by focusing on sustainable suppliers. A …
Two Essays On The Accounting Treatment For Information Technology Expenditures, Kimberly Swanson Church
Two Essays On The Accounting Treatment For Information Technology Expenditures, Kimberly Swanson Church
Graduate Theses and Dissertations
The current accounting measurement and reporting system is ill-equipped to provide intangible investment information that is decision useful for stakeholders in the information economy. Potentially relevant intangible items are not reported on the balance sheet, since current standards mandate the immediate expensing of these intangible items. Presumably FASB's uncertainty with the fundamental issues of extent and timing of future benefits to the firm has led to concerns with relevance, reliability, and objectivity of capitalizing some intangibles, which results in potential long term value generating expenditures being immediately expensed on the income statement. Prior research has demonstrated extent and timing of …