Advanced Search
MyIDEAS: Login to save this article or follow this journal

The Impact Of The Economic Crisis On Environmental Costs

Contents:

Author Info

  • Leontina Betianu

    ()
    (Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania)

  • Sorin Briciu

    ()
    (1 December 1918 University of Alba Iulia, Faculty of Science, Alba Iulia, Romania)

Abstract

Environmental management accounting serves as a mechanism for identifying and measuring the full spectrum of environmental costs of current production processes and the economic benefits of pollution prevention or cleaner processes, and to integrate these costs and benefits into day-to-day business decision-making. For the last decade, corporate environmental accounting has gained in-creased importance in practice, of which cost accounting receives most attention. Limits of traditional financial and cost accounting methods to reflect efforts of organizations towards sustainability and to provide management with information needed to make sustainable business decisions have been broadly recognized. Information on environmental performance of organizations might be available to some extent, but, decision-makers of internal company, as well as those in public authorities, are sel-dom able to link environmental information to economic variables and are crucially lacking environmental cost information. As a consequence, decision makers fail to recognize the economic value of natural resources as assets, and the business and financial value of good environmental per-formance. Beyond “goodwill” initiatives, a few market-based incentives exist to integrate environmental concerns in decision-making. This paper gives an overview of the approaches of envi-ronmental management accounting and we analyze environmental cost in condition by actual economic crisis.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://anale.feaa.uaic.ro/anale/resurse/ctb1betianu(1).pdf
Download Restriction: no

File URL: http://anale.feaa.uaic.ro/anale/ro/Arhiva%202010-Betianu_Briciu/307
Download Restriction: no

Bibliographic Info

Article provided by Alexandru Ioan Cuza University, Faculty of Economics and Business Administration in its journal Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi.

Volume (Year): 2010SE (2010)
Issue (Month): (july)
Pages: 3-14

as in new window
Handle: RePEc:aic:journl:y:2010:v:se:p:3-14

Contact details of provider:
Postal: Universitatea Al. I. Cuza; B-dul Carol I nr. 22; Iasi
Phone: 004 0232 201070
Fax: 004 0232 217000
Email:
Web page: http://anale.feaa.uaic.ro/anale/
More information through EDIRC

Related research

Keywords: environmental management accounting; environmental cost; environmental perform-ance; economic crisis;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Mihaela Ungureanu, 2012. "Integration Of Green Accounting Into Romanian Accounting System," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4, pages 100-109, March.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:aic:journl:y:2010:v:se:p:3-14. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sireteanu Napoleon-Alexandru).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.