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The Impact Of The Economic Crisis On Environmental Costs

Author

Listed:
  • Leontina Betianu

    () (Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania)

  • Sorin Briciu

    () (1 December 1918 University of Alba Iulia, Faculty of Science, Alba Iulia, Romania)

Abstract

Environmental management accounting serves as a mechanism for identifying and measuring the full spectrum of environmental costs of current production processes and the economic benefits of pollution prevention or cleaner processes, and to integrate these costs and benefits into day-to-day business decision-making. For the last decade, corporate environmental accounting has gained in-creased importance in practice, of which cost accounting receives most attention. Limits of traditional financial and cost accounting methods to reflect efforts of organizations towards sustainability and to provide management with information needed to make sustainable business decisions have been broadly recognized. Information on environmental performance of organizations might be available to some extent, but, decision-makers of internal company, as well as those in public authorities, are sel-dom able to link environmental information to economic variables and are crucially lacking environmental cost information. As a consequence, decision makers fail to recognize the economic value of natural resources as assets, and the business and financial value of good environmental per-formance. Beyond “goodwill” initiatives, a few market-based incentives exist to integrate environmental concerns in decision-making. This paper gives an overview of the approaches of envi-ronmental management accounting and we analyze environmental cost in condition by actual economic crisis.

Suggested Citation

  • Leontina Betianu & Sorin Briciu, 2010. "The Impact Of The Economic Crisis On Environmental Costs," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 3-14, july.
  • Handle: RePEc:aic:journl:y:2010:v:se:p:3-14
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    References listed on IDEAS

    as
    1. Gren, Ing-Marie, 2003. "Monetary Green Accounting and Ecosystem Services," Working Papers 86, National Institute of Economic Research.
    2. Herbohn, Kathleen, 2005. "A full cost environmental accounting experiment," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 519-536, August.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Mihaela Ungureanu, 2012. "Integration Of Green Accounting Into Romanian Accounting System," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(1), pages 100-109, March.
    2. repec:jes:wpaper:y:2012:v:4:p:100-109 is not listed on IDEAS

    More about this item

    Keywords

    environmental management accounting; environmental cost; environmental perform-ance; economic crisis;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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