Biodiversity and accounting: Compositional methodology in the accounting statement analysis of the beekeeping industry

Núria Arimany-Serrat

https://orcid.org/0000-0003-0323-6601

Spain

Universitat de Vic - Universitat Central de Catalunya

Associate professor in accountuing and auditing at the Faculty of Business and
Communication of the University of Vic-Central University of Catalonia.
Her areas of interest are accounting, financial statement analysis
and corporate social responsibility.

Germà Coenders

https://orcid.org/0000-0002-5204-6882

Spain

Universitat de Girona

Professor of quantitative methods for economics and business
at the Faculty of Economics and Business Sciences of the University of Girona.
His areas of interest include compositional data analysis and survey methodology
applied to marketing, finance and tourism.
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Accepted: 2024-04-15

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Published: 2025-06-16

DOI: https://doi.org/10.7201/earn.2025.01.01