Agribusiness organizations have gained an understanding of the need to promote environmentally friendly actions for the present and the future. Green accounting (GA) or environmental accounting is a new branch of accounting that attempts to factor costs related to the environment into the financial results of various operations. The concept of intellectual capital (IC) describes all the resources or capital that determines an organization’s value and competitiveness. The implementation of GA principles in an agribusiness organization is a cross-disciplinary work that entails sustainability, accounting, and other fields of research. Thus, competent farmers (human capital), good relationships with stakeholders (relational capital), structural changes (organizational capital), and innovativeness (innovation capital) all of which are concepts of IC are needed for the implementation of environmental sustainability policies and procedures within an organization. This conceptual paper explores key success factors for the GA from the IC perspective. We proposed that, for different reasons and logic, the human, customer, organizational, innovation, and process capitals all play roles as key success factors for good implementation of GA in agribusiness.
RESEARCH ARTICLE
Intellectual capital for green accounting in agribusiness
Hsiu-Yu Lee Related information
*Corresponding author: leehsiuyu7533967@outlook. com
aAssistant Professor, Department of Business Administration, Cheng Shiu University, 840 Chengcing Rd., Niaosong district, Kaohsiung, 833, Taiwan.
, Chi-Fang Liu Related informationaAssistant Professor, Department of Business Administration, Cheng Shiu University, 840 Chengcing Rd., Niaosong district, Kaohsiung, 833, Taiwan.
bAssociate Professor, Department of Business Administration, Cheng Shiu University, 840 Chengcing Rd., Niaosong district, Kaohsiung, 833, Taiwan.
, Yu-Sheng Yain Related informationaAssistant Professor, Department of Business Administration, Cheng Shiu University, 840 Chengcing Rd., Niaosong district, Kaohsiung, 833, Taiwan.
, Chien-Ho Lin Related informationcLecturer, Department of Business Administration, Cheng Shiu University, 840 Chengcing Rd., Niaosong district, Kaohsiung, 833, Taiwan.
International Food and Agribusiness Management Review: 23
(5)- Pages: 759 - 765
Published Online: October 08, 2020
Abstract
Keywords: green accounting, intellectual capital, key success factors
-
Caspar Krampe and Adar Fridman
-
Pablo Mac Clay and Roberto Feeney
-
Yiwu Zeng, Fu Jia, Li Wan and Hongdong Guo
-
Bo Hou, Eugene Burgos Mutuc, Linhai Wu, Hsiu-Yu Lee and Kun-Hwa Lu
-
Alisher Tleubayev, Ihtiyor Bobojonov, Taras Gagalyuk, Emma García Meca and Thomas Glauben
-
Yiwu Zeng, Fu Jia, Li Wan and Hongdong Guo
-
Dieisson Pivoto, Bradford Barham, Paulo Dabdab Waquil, Cristian Rogério Foguesatto, Vitor Francisco Dalla Corte, Debin Zhang and Edson Talamini
-
Yuying Liu, Wanglin Ma, Alan Renwick and Xinhong Fu
-
Hao Fu, Cuiping Zhao, Chuanxing Cheng and Hengyun Ma
-
Zekarias Shumeta and Marijke D’Haese