Environmental Accounting, an Environmental Protection Instrument used by Entities
AbstractThe 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.
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Bibliographic InfoArticle provided by University of Petrosani, Romania in its journal Annals of the University of Petrosani - Economics.
Volume (Year): 11 (2011)
Issue (Month): 2 ()
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Web page: http://www.upet.ro/
environmental aspects; accounting profession; environmental costs; environmental protection costs; costs;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- O13 - Economic Development, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- 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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