Financial accountingManagerial accountingAuditingTaxationAccounting information systemsSocial and environmental accountingAccounting educationPerspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.
Managerial Accounting An Asian Perspective Solutions Pdf.rarl
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With these roles to the fore, EMA practice should be supported through: appropriate funding demonstrated to provide attractive ROCE; knowledgeable teams of specialised staff; and organizational responsibility structures in place to advise about accounting systems that identify, measure and communicate environmental risks and opportunities. To institutionalise these roles, EMA practice should also be embedded in the educational processes of students and practitioners through university degrees, professional accreditation courses, and ongoing professional development. Focus should be on the strength of EMA to demonstrate how it helps change behaviour to transform organizational activities and contribute to environmental solutions.
Although we identified low budgetary allocation to the healthcare sector and poverty as the key financial challenges faced by the healthcare systems, these are in contrast to those outlined by Roncarolo and colleagues which included increasing healthcare costs, financial unsustainability and lack of financial autonomy.1 The difference in findings may have resulted from the differing perspectives of the study participants. The implication of these findings lies in the fact that inadequate financing of healthcare by many governments leaves the burden for healthcare financing on households, usually through OOPs, which have been shown to be catastrophic to households, pushing some households into poverty. However, the main solutions proffered to the problem of inadequate financing of health are increasing budgetary allocation to healthcare and healthcare insurance for all. This solution may in itself be dependent on prevailing economic situations in these countries and other underlying factors which again account for the complexity of this challenge. 2ff7e9595c
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