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Assets: Jurnal Akuntansi dan Pendidikan
Published by Universitas PGRI Madiun
ISSN : 23026251     EISSN : 24774995     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
ASSETS is an accounting term that means property. Together with the hope and spirit of our study program, ASSETS is expected to be a valuable repository that holds the results of thinking and research in the field of accounting and education. Our accounting and education sub-areas include financial accounting, management accounting, public sector accounting, accounting information system, auditing, taxation, accounting sharia, entrepreneurial accounting, banking accounting, innovation in accounting learning. This is in line with the vision of an accounting education study program mission that wants to create a well-characterized and independent educator, integrating the pure accounting and education science.
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Articles 221 Documents
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Accounting and Analytical Support for Cost Controlling in Livestock Production under ESG Constraints: Evidence from European Countries and Kazakhstan Ayagoz, Orazbayeva; Aizhan, Ismailova; Aliya, Ismailova
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.24382

Abstract

Livestock production plays a significant role in greenhouse gas emissions, creating increasing pressure to integrate environmental, social, and governance (ESG) considerations into cost-controlling and accounting systems. This study examines how governance effectiveness, production scale, and structural characteristics shape livestock emission intensity per head under ESG-related constraints, using a comparative framework covering European Union countries and Kazakhstan. The analysis combines descriptive statistics, three-dimensional visualization, panel regression modeling, and cluster analysis based on country-level panel data for 2000–2023. The results indicate substantial heterogeneity in emission intensity across EU member states and a persistent divergence between the EU median and Kazakhstan. Panel regression findings show that production scale variables dominate the determinants of emission intensity, while governance effectiveness plays a statistically significant but secondary role. Larger herd size is associated with lower emissions per head, suggesting scale-related efficiency gains. Cluster analysis further reveals distinct ESG–emissions groupings, with Kazakhstan positioned outside the main EU clusters. The findings demonstrate that effective ESG integration in livestock cost controlling requires accounting–analytical systems that jointly consider governance conditions, production scale, and structural differences rather than relying on uniform benchmarks or institutional indicators alone.

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