MANAGERIAL CONTROL SYSTEMS
Define carbon management accounting and identify and explain four different ways within which companies can approach carbon management (6 marks, up to 1 page)
Identify and explain the following characteristics of both Monetary Carbon Accounting and Physical Carbon Accounting: (a) past oriented routinely generated short term and long term information; and (b) future oriented routinely generated short term and long term information (6 marks, up to 1 page)Explain the factors that will determine the volume and type of information that will be provided by an EMA system (4 marks, ½ page)
Identify and explain four factors that determined the selection of companies for the purpose of the exploratory study involving 10 German companies (4 marks, ½ page)
How was information collected for the purpose of the exploratory study involving 10 German companies (4 marks, ½ page)
Explain whether or not the carbon-related information that is collected by the German companies is short term or long term focused and whether or not the information is past or future oriented (5 marks, up to 1 page)
Explain why the collection of carbon related information presents a “serious challenge” to existing information systems (6 marks, up to 1 page)
Identify and explain the two settings that can be differentiated in terms of the number of professionals / departments that are involved in the information collection practices in the companies researched (5 marks, up to 1 page)
Explain the impact of the number of departments and professionals involved in carbon accounting practices upon the associated transaction costs (4 marks, ½ page)
0 Comments:
Post a Comment
Subscribe to Post Comments [Atom]
<< Home