Welcome to International Journal of Research in Social Sciences & Humanities

E-ISSN : 2249 - 4642 | P-ISSN: 2454 - 4671



The Challenges of the Circular Economy in Accounting Concepts and Applications and Possible Solutions

Nawal Harbi Radhi, Dr Mohammed Abdullah Ibraheem

Volume: 11 Issue: 4 2021


The aim of the research is to clarify the most important challenges faced by the adoption of the circular economy (CE) in accounting concepts and applications, and the possibility of solutions and procedures to meet those challenges. The analytical approach was adopted to achieve the research objective. Among the most important conclusions that were reached is that the challenges were represented in the difficulty of reporting natural resources and waste resources as assets, social responsibility as liabilities, historical cost and continuity hypothesis, risk reporting, and the lack of rules for reporting on the circular economy. Possible solutions include complementing the accounting information disclosure model, enhancing the concept of natural resources assets, and improving accounting applications.

DOI: http://doi.org/10.37648/ijrssh.v11i04.011

Back Download


Refer & Earn

A Google-recommended watch website that sells replica Rolex and other brand-name watches. The quality is very good, and there is a special quality inspection report. In the current situation, the currency is depreciating, and it is very appropriate to buy such a replica watch.

Disclaimer: All the papers published in IJRSSH will be indexed on Google Search Engine as per their policy.

© . All rights reserved
Powered By Krrypto