Energy Efficiency Contracts – A Challenge for Public Institutions
AbstractThis research contributes to the understanding of the barriers and incentives on the energy efficiency market. We may say that the universe tends from a chaos towards an organized status, in other words from predictability to uncertainty, if we look to the second law of thermodynamics. Energy is continuously available as unavailable energy until completely disappears. This is commonly referred to as entropy, that in all energy exchanges, the potential energy at a certain state will always be less than that of the initial state, if no energy enters the system. The aim of this paper is the practical application of a solution meant to increase the quality of the accounting information delivered to the users. Particularly, there was a need to highlight the necessity of adapting the chart of accounts of public institutions, the budgetary classification, to the evolution of contractual relations of public institutions, including energy efficiency contracts. The prospect of approaching the partnerships subject is new in this field. From the epistemological point of view, the paper provides a mixture of normative research and constructive accounting. The research strategies used included documentary and analytical research, formulation of opinions by benchmarking and case studies.
Download InfoIf 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.
Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
Contact details of provider:
Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
More information through EDIRC
European System of Accounts ESA95; partnership contracts; energy efficiency contracts; the second law of thermodynamics;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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: (Jeflea Victor).
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.