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Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System

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  • Victor Munteanu
  • Alice Tinta

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.

Suggested Citation

  • Victor Munteanu & Alice Tinta, 2016. "Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(1), pages 11-24, March.
    • Handle: RePEc:khe:scajes:v:2:y:2016:i:1:p:11-24
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    References listed on IDEAS

    as
    1. Jean-Philippe Lafontaine, 2003. "Les techniques de comptabilité environnementale, entre innovations comptables et innovations managériales," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 111-127.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Environment; environment accounting; financial accounting system; financial statements; sustainable development; environment protection;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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