Suchergebnisse

The aim of this paper is to present the current state of scientific research in the field ofenvironmental accounting, especially with regard to carbon accounting. To this end, a bibliometricsurvey of 1,035 WoS-indexed publications was conducted, which included specificorganizational and technical activities using the Mendeley Reference Manager and the specializedsoftware VOSviewer. The survey revealed the main contributors to this field accordingto the criteria of the most productive author, the leading journal, the most cited article,the keywords used in the researched articles, as well as the frequency of their appearanceand the geographical locations where the research is focused, highlighting the leading countryin the field of carbon accounting. In addition, the analysis identified 9 clusters in two segmentsfrom the field of economics, and the results show that the topic of carbon accounting isunderrepresented in academic papers and research studies worldwide. Nevertheless, somepublishers, researchers and universities have taken a leadership position from the outset bypositioning themselves as pioneers of zero tolerance for carbon emissions. This may be thefirst bibliometric analysis and systematic review of carbon accounting in scientific papersin the context of Croatian research. The theoretical achievements of the paper open newavenues for other researchers in the studied field. The current scientific insights could bedeepened by further expanding the original assumptions and incorporating searches in theSCOPUS database and other indexed scientific publications in various world languages.

The paper uses a modern research approach to clarify the implications of current tax policy in the context of additional taxation of surplus profits. Although numerous exceptional circumstances can affect an apparent jump in profits, the law provided for only a few deductions to reduce the tax base, which places the Croatian legal framework in a limited and rigid circle of EU countries. The objective of this paper is to establish a theoretical framework for the analysis of the impact of additional taxation on surplus profits. The review and analysis of secondary data describe the national regulatory frameworks of publicly available reports for the EU27. Therefore, the paper attempts to provide answers to the research questions and determine the degree of compliance of the national frameworks within the past 48 days. Partial harmonisation effects have been identified and the possible use of proposals and solutions implies further qualitative and quantitative analysis of the potential and limitations of additional taxation and the possible impact on the overall economy, taking into account the fact that public empirical research on the perception of additional taxation is not available or does not exist in the Croatian framework. The discussion section provides an assessment of all exemptions and deductions for determining the tax base on windfall profits and the resulting impact on direct taxpayers with proposed solutions.

Financial reporting mostly depends on the micro and macro environment. The emphasis is primarily on the institutional environment with specific differences between countries. Namely, that is one of the facts contributing to the detected gap in the implementation of financial reporting standards. From the accounting point of view the detected gap becomes more emphasised as certain national economies do not develop equally. On the other hand some authors claim in their research that implementation of standards in financial reporting has an impact on the increase of competitiveness for equal participation on the global financial capital market and they are of opinion that the implementation of International Accounting Standards and International Financial Reporting Standards is necessary for transparency and balanced presentation of balance sheet items. This paper considers the selected external factors (or environmental factors) that have impact on the diversity of financial reporting practices. The main purpose of this paper is to investigate the impact that selected external factors have on financial reporting systems. From methodological point of view, dependent and independent variables have been taken into consideration, where the results of comparative analysis show significant relation between external factors and financial reporting.

Financial reporting mostly depends on the micro and macro environment. The emphasis is primarily on the institutional environment with specific differences between countries. Namely, that is one of the facts contributing to the detected gap in the implementation of financial reporting standards. From the accounting point of view the detected gap becomes more emphasised as certain national economies do not develop equally. On the other hand some authors claim in their research that implementation of standards in financial reporting has an impact on the increase of competitiveness for equal participation on the global financial capital market and they are of opinion that the implementation of International Accounting Standards and International Financial Reporting Standards is necessary for transparency and balanced presentation of balance sheet items. This paper considers the selected external factors (or environmental factors) that have impact on the diversity of financial reporting practices. The main purpose of this paper is to investigate the impact that selected external factors have on financial reporting systems. From methodological point of view, dependent and independent variables have been taken into consideration, where the results of comparative analysis show significant relation between external factors and financial reporting.