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Environment Costs: Structure And Acknowledgement. Their Dynamics In Romania After The Integration Within The European Union

Author

Listed:
  • Mariana MAN

    (University of Petrosani)

  • Bogdan RAVAS

    (University of Petrosani)

  • Maria MACRIS

    (University of Petrosani)

Abstract

Since their beginning, human beings had started to harass environment so that they have turned into a real danger for environment during the last century. On the one hand, man extracted out of environment a large amount of hardly regenerating resources implying its gradual impoverishment; on the other one, man introduced into environment improper products, often toxic and non-recyclable, determining, as a result the decrease of environment’s capacity of maintaining the balance required in order to let the species survive and significantly diminishing the surviving capacity of human species. Accordingly, mainly during the last decades of the 20th century people talk more and more about the danger of the bursting out of an ecological crisis and of the stringent need to protect the environment. The hereby paper starts from the assumption that responsibility regarding environment pollution and its protection should be seen as more important by the large international companies, non-governmental organizations and world’s governments. Environment issues together with afferent costs, incomes, and benefits should be an increasing preoccupation of citizens and corporation leaders in most countries worldwide. Accordingly, accounting practice should provide a much wider support in displaying data that are correct and complete enough in order to strengthen the decisional process of administering environment responsibilities.

Suggested Citation

  • Mariana MAN & Bogdan RAVAS & Maria MACRIS, 2012. "Environment Costs: Structure And Acknowledgement. Their Dynamics In Romania After The Integration Within The European Union," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 2(26), pages 62-85, June.
  • Handle: RePEc:ath:journl:tome:26:v:2:y:2012:i:26:p:62-85
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    References listed on IDEAS

    as
    1. Alfsen, Knut H. & Greaker, Mads, 2007. "From natural resources and environmental accounting to construction of indicators for sustainable development," Ecological Economics, Elsevier, vol. 61(4), pages 600-610, March.
    2. Heal, Geoffrey, 2007. "Environmental accounting for ecosystems," Ecological Economics, Elsevier, vol. 61(4), pages 693-694, March.
    3. Cairns, Robert D., 2000. "Sustainability accounting and green accounting," Environment and Development Economics, Cambridge University Press, vol. 5(1), pages 49-54, February.
    4. de Beer, Patrick & Friend, Francois, 2006. "Environmental accounting: A management tool for enhancing corporate environmental and economic performance," Ecological Economics, Elsevier, vol. 58(3), pages 548-560, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    environment costs; environment accountancy; environment statistics; environment protection;
    All these keywords.

    JEL classification:

    • Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics
    • Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics
    • P - Political Economy and Comparative Economic Systems
    • O - Economic Development, Innovation, Technological Change, and Growth
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • C - Mathematical and Quantitative Methods

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