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Accounting for Environmental Responsibility

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Accounting for Environmental Responsibility

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Questions and Answers

Which of the following is a major contributor to global warming?

Optimising economic performance

Human activity (correct)

Natural disasters

Extreme climatic conditions

What is the purpose of accounting in organizations?

To optimize economic performance (correct)

To examine cost of goods and services

To communicate with stakeholders

To plan and control activities

Which type of accounting technique helps in communicating economic performance to stakeholders?

Optimizing economic performance

Activity Based Costing

Management accounting

Financial accounting (correct)

What do management accounting techniques help managers do?

Control activities Signup and view all the answers

What does Activity Based Costing (ABC) examine?

Cost of goods and services Signup and view all the answers

Which of the following best describes the Balanced Scorecard (BSC)?

A tool that recognizes the importance of financial performance and also considers other drivers of future financial performance Signup and view all the answers

What is the role of sustainability accounting in organizations?

To plan and control an organization's social and environmental impacts Signup and view all the answers

What must an accounting system include to address environmental impacts?

Description of events such as greenhouse gas emissions Signup and view all the answers

Who should be included in the user set of an accounting system?

A broader set of affected stakeholders and future generations Signup and view all the answers

What are the techniques used in sustainability accounting?

Techniques to measure social and environmental impacts Signup and view all the answers