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Environmental Accounting - A Tool Used By The Entity For Determining Environmental Costs

Author

Listed:
  • Nicolae Todea
  • Ionela Cornelia Stanciu
  • Ana Maria JoldoÅŸ (Udrea)

Abstract

This paper wants to make a fundamental contribution to current and recently started a debate in the accounting profession and beyond. Internationally, the accounting profession, influenced by a variety of views and broader contextual forces, began to really take into account how environmental regulation of accounting. Historically speaking, the accounting was limited, most often in his reflections on the resources represented by property and financial entities. This has become less appropriate, being left out of accounting reflecting the "costs" important, such as environmental, social, etc. Which were not present in the financial statements of entities, it is because entities do not "pay" anything for the environment, and rather less on social issues. This does not mean that society as a whole; do not support these "costs". The emergence of environmental accounting dating back to 1970, interest in this area increased considerably, from managers to give greater importance to environmental issues.

Suggested Citation

  • 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.
    • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:19
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1220101/19.pdf
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    Citations

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    Cited by:

    1. Iuliana Cenar, 2017. "The Accounting Professional and Environmental Management Assumptions, Stakes and Challenges," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 17(1), pages 45-54.
    2. 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.
    3. Mirela Camelia Baba, 2012. "Advantages Of Implementing Environmental Accounting Within An Economic Entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 19-24, November.

    More about this item

    Keywords

    Environmental Protection; Environmental accounting; environmental costs; Protection;
    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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