Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System
Journal Title: Academic Journal of Economic Studies - Year 2016, Vol 2, Issue 1
Abstract
Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.
Authors and Affiliations
Victor Munteanu, Alice Tinta
Keywords
Related Articles
- EP ID EP177904
- DOI -
- Views 78
- Downloads 0
Foreign Direct Investment in an Emerging Economy: Exploring the Determinants and Causal Linkages
The objective of the study was to examine the determinants of Foreign Direct Investment (FDI) from 1985 to 2015 in an emerging economy, Ghana. The study used a robust OLS regression and a Granger Causality Test to test f...
Industrialization: Panacea for Economic Growth
This paper examines the relationship between industrialization and economic growth in Nigeria between 1981 and 2015, by employing cointegration approach known as Autoregressive Distributed Lag Model (ARDL). The empirical...
The Impact of Media Consumption on Students. A Transversal Study on the Influence of TV Effects on Education Students of Bucharest
In contemporary society, media play a particularly important role in the development of human beings. The media exert a strong influence on the ability of knowledge that defines the personality of the young person and la...
The Impact of External Debt on Economic Growth in Sub-Saharan Africa
In theory the underlying logic entails that, a country should borrow as long as the capital thus acquired produces a rate of return that is higher than the cost of the foreign borrowing. In that event, the economy of the...
Labor productivity of Ethiopian large and Medium Scale Manufacturing Sector
Labor productivity growth is directly linked with living standard improvements of an economy. The objective of this paper is to examine the labor productivity growth and determining factors of large and medium manufactur...