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Environmental Accounting, an Environmental Protection Instrument used by Entities

Author

Listed:
  • Ionela Cornelia Stanciu

    („Valahia” University of Târgoviște, Romania)

  • Ana-Maria Joldoș (Udrea)

    („Valahia” University of Târgoviște, Romania)

  • Florina Georgeta Stanciu

    („1 Decembrie 1918” University of Alba Iulia, Romania)

Abstract

The purpose of this article is to present certain aspects regarding environmental accounting and the environmental costs, which are instruments that the entities can use to identify and prevent the effects of their activities on the environment. The main objectives aimed by the article were to present the state of knowledge starting with the 1970s, when the concept of environmental accounting emerged for the first time, up until now; to define the concepts of environmental accounting and environmental costs; to present an analysis of how economic agents in Romania, and implicitly, accounting regulations, are getting involved in environmental issues.

Suggested Citation

  • Ionela Cornelia Stanciu & Ana-Maria Joldoș (Udrea) & Florina Georgeta Stanciu, 2011. "Environmental Accounting, an Environmental Protection Instrument used by Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 265-280.
    • Handle: RePEc:pet:annals:v:11:y:2011:i:2:p:265-280
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    File URL: http://upet.ro/annals/economics/pdf/2011/part2/Stanciu-Joldos-Stanciu.pdf
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    References listed on IDEAS

    as
    1. Georgeta Grigore, 2009. "General Aspects on the Emergence of CSR Practice Around the World," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(3), pages 321-324.
    2. Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria JoldoÅŸ (Udrea), 2010. "Environmental Accounting - A Tool Used By The Entity For Determining Environmental Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-19.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Nicolae TODEA & Ionela Cornelia CIOCA, 2014. "Romanian Accounting Involvement In Monitoring Environmental Issues," Romanian Journal of Economics, Institute of National Economy, vol. 38(1(47)), pages 220-230, June.

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    More about this item

    Keywords

    environmental aspects; accounting profession; environmental costs; environmental protection costs; costs;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products

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