{"id":"https://openalex.org/W2808646115","doi":"https://doi.org/10.1108/meq-08-2017-0088","title":"Accounting for environmental costs as an instrument of environmental controlling in the company","display_name":"Accounting for environmental costs as an instrument of environmental controlling in the company","publication_year":2018,"publication_date":"2018-06-11","ids":{"openalex":"https://openalex.org/W2808646115","doi":"https://doi.org/10.1108/meq-08-2017-0088","mag":"2808646115"},"language":"en","primary_location":{"id":"doi:10.1108/meq-08-2017-0088","doi":"https://doi.org/10.1108/meq-08-2017-0088","is_oa":false,"landing_page_url":"https://doi.org/10.1108/meq-08-2017-0088","pdf_url":null,"source":{"id":"https://openalex.org/S112460912","display_name":"Management of Environmental Quality An International Journal","issn_l":"1477-7835","issn":["1477-7835","1758-6119"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management of Environmental Quality: An International Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008020932","display_name":"Kusnikamal Taygashinova","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3130577743","display_name":"Narxoz University","ror":"https://ror.org/0523w7v09","country_code":"KZ","type":"education","lineage":["https://openalex.org/I3130577743"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"Kusnikamal Taygashinova","raw_affiliation_strings":["Accounting, Audit and Evaluation, Narxoz University, Almaty, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting, Audit and Evaluation, Narxoz University, Almaty, Kazakhstan","institution_ids":["https://openalex.org/I3130577743"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5112371612","display_name":"Alfiya Akhmetova","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3130577743","display_name":"Narxoz University","ror":"https://ror.org/0523w7v09","country_code":"KZ","type":"education","lineage":["https://openalex.org/I3130577743"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"Alfiya Akhmetova","raw_affiliation_strings":["Accounting, Audit and Evaluation, Narxoz University, Almaty, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting, Audit and Evaluation, Narxoz University, Almaty, Kazakhstan","institution_ids":["https://openalex.org/I3130577743"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3130577743"],"apc_list":null,"apc_paid":null,"fwci":5.1499,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.94854314,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"30","issue":"1","first_page":"87","last_page":"97"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.003100000089034438,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12883","display_name":"Sustainable Development and Environmental Management","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-costs","display_name":"environmental costs","score":0.7409999966621399},{"id":"https://openalex.org/keywords/environmental-controlling","display_name":"environmental controlling","score":0.9079999923706055},{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.7649999856948853},{"id":"https://openalex.org/keywords/sustainable-development-strategy","display_name":"sustainable development strategy","score":0.7900000214576721},{"id":"https://openalex.org/keywords/integrated-accounting-system","display_name":"integrated accounting system","score":0.5640000104904175},{"id":"https://openalex.org/keywords/environmental-protection-measures","display_name":"environmental protection measures","score":0.5609999895095825},{"id":"https://openalex.org/keywords/cost-reduction","display_name":"cost reduction","score":0.6349999904632568},{"id":"https://openalex.org/keywords/managerial-efficiency","display_name":"management efficiency","score":0.5170000195503235}],"concepts":[{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.8876233100891113},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.8604716658592224},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.7505484819412231},{"id":"https://openalex.org/C48807843","wikidata":"https://www.wikidata.org/wiki/Q3491300","display_name":"Environmental scanning","level":4,"score":0.6837857961654663},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6081241369247437},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5661187767982483},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.5636652708053589},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5559322834014893},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5356765389442444},{"id":"https://openalex.org/C51832835","wikidata":"https://www.wikidata.org/wiki/Q1520901","display_name":"Environmental management system","level":3,"score":0.48877331614494324},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.442663311958313},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.43181300163269043},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.41565030813217163},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.41377946734428406},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.3906508684158325},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3900015652179718},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.26362425088882446},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23837336897850037},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.08009546995162964},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C88862950","wikidata":"https://www.wikidata.org/wiki/Q11453","display_name":"Irrigation","level":2,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/meq-08-2017-0088","doi":"https://doi.org/10.1108/meq-08-2017-0088","is_oa":false,"landing_page_url":"https://doi.org/10.1108/meq-08-2017-0088","pdf_url":null,"source":{"id":"https://openalex.org/S112460912","display_name":"Management of Environmental Quality An International Journal","issn_l":"1477-7835","issn":["1477-7835","1758-6119"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management of Environmental Quality: An International Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":10,"referenced_works":["https://openalex.org/W575084372","https://openalex.org/W621781293","https://openalex.org/W644025378","https://openalex.org/W1003862061","https://openalex.org/W1539712097","https://openalex.org/W2313543352","https://openalex.org/W2769464792","https://openalex.org/W4239213312","https://openalex.org/W4254643465","https://openalex.org/W4401181802"],"related_works":["https://openalex.org/W2392999945","https://openalex.org/W2351144883","https://openalex.org/W2392618257","https://openalex.org/W2383459034","https://openalex.org/W2380324555","https://openalex.org/W2356436736","https://openalex.org/W2133069337","https://openalex.org/W3213849748","https://openalex.org/W2099238892","https://openalex.org/W2116340145"],"abstract_inverted_index":{"Purpose":[0],"The":[1,54,60,111],"purpose":[2],"of":[3,10,16,19,27,36,39,50,65,68,74,79,85,93,99,103,122,133,154,198,209,227,242,258,273,285,292],"this":[4],"paper":[5],"is":[6,194,237],"study":[7],"the":[8,14,17,20,25,37,45,48,57,63,66,83,101,120,125,131,161,172,199,225,251,271,283,286,290],"peculiarities":[9],"environmental":[11,41,51,80,88,94,106,116,144,147,192,210,221,235,243,266,274],"controlling":[12,42,222,244],"in":[13,44,119,130,160,217,245],"context":[15],"implementation":[18],"sustainable":[21],"development":[22],"strategy":[23],"and":[24,30,77,96,129,168,182,201,230,261],"systematization":[26],"methods,":[28,75],"functions":[29,76],"tools,":[31],"as":[32,34,90,219,239,263,265,279],"well":[33,264],"consideration":[35,49,272],"possibility":[38,84],"applying":[40],"methods":[43],"organization":[46],"through":[47],"costs.":[52],"Design/methodology/approach":[53],"authors":[55,61],"solved":[56],"following":[58],"problems.":[59],"defined":[62],"essence":[64],"concept":[67],"\u201cenvironmental":[69],"controlling;\u201d":[70],"conducted":[71,152,203],"an":[72,91,195,220,240],"analysis":[73],"instruments":[78],"controlling;":[81,95],"investigated":[82],"accounting":[86,104,114,127,142,175,204],"for":[87,105,115,143,191,215,224,234,282],"costs":[89,107,117,145,181,193,211,236,275],"instrument":[92,223,241],"systematized":[97],"approaches":[98,112],"using":[100],"tool":[102],"at":[108],"enterprises.":[109],"Findings":[110],"to":[113,141,247,288],"differ":[118],"degree":[121],"integration":[123],"into":[124],"existing":[126,173,200],"system":[128],"frequency":[132],"accounts":[134],"handling":[135],"(one-time":[136],"or":[137],"regular).":[138],"One-time":[139],"solutions":[140],"(e.g.":[146],"design":[148],"calculations)":[149],"are":[150],"calculations":[151],"independently":[153],"traditional":[155],"accounting.":[156],"Their":[157],"advantage":[158],"lies":[159],"fact":[162],"that":[163],"they":[164,178],"can":[165,276],"be":[166],"formed":[167],"used":[169],"without":[170],"affecting":[171],"cost":[174,291],"system.":[176,205],"However,":[177],"generate":[179],"additional":[180],"generally":[183],"receive":[184],"less":[185],"recognition":[186],"than":[187],"integrated":[188,196],"solutions.":[189],"Accounting":[190,208,233],"part":[197],"regularly":[202],"Research":[206],"limitations/implications":[207],"has":[212],"broad":[213],"prospects":[214],"use":[216],"enterprises":[218],"improvement":[226],"management":[228],"efficiency":[229],"quality.":[231],"Originality/value":[232],"necessary":[238],"order":[246],"obtain":[248],"information":[249],"on":[250],"enterprise":[252],"interdependencies":[253],"between":[254],"costs,":[255],"revenues,":[256],"consumption":[257],"raw":[259],"materials":[260],"energy":[262],"protection":[267],"measures.":[268],"In":[269],"addition,":[270],"serve":[277],"companies":[278],"a":[280],"source":[281],"identification":[284],"potential":[287],"reduce":[289],"output":[293],"products.":[294]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2018-06-21T00:00:00"}
