All Outputs (3)

Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in Libya (2020)
Journal Article
Elhosade, S., Abdo, H., & Mas'ud, A. (2021). Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in Libya. Journal of Financial Reporting and Accounting, 19(4), 497-539. https://doi.org/10.1108/JFRA-08-2020-0224

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
Mas'ud, A., Aziah, N., Manaf, A., Saad, N., & Abdo, H. (2020). A ‘Crypto Tax Assessment Index (C-TAI)’ for oil and gas industry. Journal of Cleaner Production, 268, Article 122035. https://doi.org/10.1016/j.jclepro.2020.122035

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
Ackrill, R., & Abdo, H. (2020). On-farm anaerobic digestion uptake barriers and required incentives: A case study of the UK East Midlands region. Journal of Cleaner Production, 264, https://doi.org/10.1016/j.jclepro.2020.121727

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.