All Outputs (16)

Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning (2024)
Journal Article

Based on the greenwashing approach in line with legitimacy theory, we examine first whether the strategic positioning of key oil companies is addressed by their disclosed commitments in their corporate reports and, second, whether the disclosures mad... Read More about Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning.

IASB'S Recent Update on the Extractive Activities Project: A Comment (2023)
Journal Article

In January 2022, the IASB published an article on the Extractive Activities project where Tadeu Cendon explains the IASB's decision on the project. Although the IASB acknowledges the existence of the problem of diversity in accounting practices in th... Read More about IASB'S Recent Update on the Extractive Activities Project: A Comment.

Accounting practices and regulations for extractive industries: a framework for harmonisation (2023)
Journal Article

Purpose: The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries. Design/methodology/approach: The study takes a three-stage approach. The first involves a comprehensive literatu... Read More about Accounting practices and regulations for extractive industries: a framework for harmonisation.

UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes (2022)
Journal Article

The UK oil and gas industry is past maturity, with an ageing infrastructure. The UK North Sea Transition Authority (NSTA, formerly, the Oil and Gas Authority (OGA)) has set Maximising Economic Recovery as a key objective for operators. This aims to p... Read More about UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes.

Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK (2022)
Journal Article

Oil and gas reserves and asset decommissioning are the most significant cash flow indicators of the oil and gas industry. Investors use disclosures by oil and gas firms to estimate future cash flows. Thus, this study examines impacts of oil and gas r... Read More about Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK.

Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in Libya (2020)
Journal Article

Purpose: Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the economic performance of companies and countries. This study aims to exam... Read More about Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in Libya.

A ‘Crypto Tax Assessment Index (C-TAI)’ for oil and gas industry (2020)
Journal Article

In addition to conventional taxes, host countries impose "crypto tax" to maximize tax take, ensure production efficiency and sustainable development. ? Multinationals look beyond the glary conventional taxes while deciding investment locations ? Howe... Read More about A ‘Crypto Tax Assessment Index (C-TAI)’ for oil and gas industry.

On-farm anaerobic digestion uptake barriers and required incentives: A case study of the UK East Midlands region (2020)
Journal Article

On-farm anaerobic digestion (AD) can deliver renewable energy, improved management of farm wastes and the production of fertilizer, offering cost-savings, environmental improvements and potentially also revenue generation. The research reported here... Read More about On-farm anaerobic digestion uptake barriers and required incentives: A case study of the UK East Midlands region.

Accounting for the Extractive Industries: Controversies and a Need for Harmonisation (2018)
Journal Article

The oil and gas industry is international in nature and being operated, in most, by multinational companies. However, accounting for the activities of the oil and gas industry is being practiced by using different methods. These methods produce incom... Read More about Accounting for the Extractive Industries: Controversies and a Need for Harmonisation.

Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views (2018)
Journal Article

This study examines the extent of compliance with accounting disclosure requirements relating to provisions for decommissioning costs by oil and gas companies. We also investigate the views of stakeholders on the reporting practices of these companie... Read More about Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views.

Some innovative methods of the civil service personnel management in the Republic of Kazakhstan (2018)
Journal Article

Personnel management is the main factor of modern society economic success. This significantly changes the very concept of "human resources management"-it goes from a simple prompt solution to the determination of problems arising the definition of p... Read More about Some innovative methods of the civil service personnel management in the Republic of Kazakhstan.

Exploring The Relationship Between Energy Cost and People’s Consumption Behaviour (2017)
Journal Article

The international drive to reduce carbon emission and improve energy security is focusing the attention on consumer behaviour, where significant energy savings are expected by a simple modification in attitude at minimal costs. Energy consumption in... Read More about Exploring The Relationship Between Energy Cost and People’s Consumption Behaviour.

Accounting for Extractive Industries: has the IFRS 6 harmonized accounting practices by extractive industries? (2016)
Journal Article

Accounting for extractive industries has historically been practiced by one of a number of methods: successful efforts, full costing, area of interest, appropriation and reserve recognition accounting. The choice of method adopted leads to different... Read More about Accounting for Extractive Industries: has the IFRS 6 harmonized accounting practices by extractive industries?.

Social and Environmental Disclosure Rating in the Libyan Oil and Gas Sector (2016)
Journal Article

Over the last two decades, as companies have become more responsive to investors' concerns about the environment and corporate social responsibility (CSR), they have started to provide information about the environmental and social impacts of their a... Read More about Social and Environmental Disclosure Rating in the Libyan Oil and Gas Sector.

Readings in the UK Energy Security (2016)
Journal Article

Over the last few decades, the debate about ‘Peak Oil’ became increasingly common and frustrating to governments, oil companies and individuals. Also in the last decade or so, some unusual events took places, which have raised the concern about the f... Read More about Readings in the UK Energy Security.

Towards Exporting Renewable Energy from MENA Region to Europe: An Investigation into Domestic Energy Use and Householders' Energy Behaviour in Libya (2015)
Journal Article

Renewable energy in Middle East and North Africa (MENA) region, particular solar energy, can be connected to Europe to provide the Northern neighbouring countries with electricity. To achieve this long term objective, it is necessary to understand th... Read More about Towards Exporting Renewable Energy from MENA Region to Europe: An Investigation into Domestic Energy Use and Householders' Energy Behaviour in Libya.