@article{Lee:308820,
      recid = {308820},
      author = {Lee, Hsui-Yu and Liu, Chi-Fang and Lin, Chien-Ho},
      title = {Intellectual capital for green accounting in agribusiness},
      journal = {International Food and Agribusiness Management Review},
      address = {2020-03},
      number = {1030-2021-200},
      year = {2020},
      abstract = {Agribusiness organizations have gained an understanding of  the need to promote environmentally friendly actions for  the present and the future. Green accounting (GA) or  environmental accounting is a new branch of accounting that  attempts to factor costs related to the environment into  the financial results of various operations. The concept of  intellectual capital (IC) describes all the resources or  capital that determines an organization’s value and  competitiveness. The implementation of GA principles in an  agribusiness organization is a cross-disciplinary work that  entails sustainability, accounting, and other fields of  research. Thus, competent farmers (human capital), good  relationships with stakeholders (relational capital),  structural changes (organizational capital), and  innovativeness (innovation capital) all of which are  concepts of IC are needed for the implementation of  environmental sustainability policies and procedures within  an organization. This conceptual paper explores key success  factors for the GA from the IC perspective. We proposed  that, for different reasons and logic, the human, customer,  organizational, innovation, and process capitals all play  roles as key success factors for good implementation of GA  in agribusiness.},
      url = {http://ageconsearch.umn.edu/record/308820},
      doi = {https://doi.org/10.22004/ag.econ.308820},
}