IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • Nicolae Todea

    (1 Decembrie 1918 University of Alba Iulia)

  • Ionela Cornelia Stanciu

    (University Valahia Targoviste)

  • Ana Maria Joldos (Udrea)

    (University Valahia Targoviste)

Registered author(s):

    This paper wants to make a fundamental contribution to current and recently started adebate in the accounting profession and beyond. Internationally, the accounting profession, influencedby a variety of views and broader contextual forces, began to really take into account howenvironmental regulation of accounting. Historically speaking, the accounting was limited, most oftenin his reflections on the resources represented by property and financial entities. This has become lessappropriate, 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 asa whole; do not support these "costs". The emergence of environmental accounting dating back to1970, interest in this area increased considerably, from managers to give greater importance toenvironmental issues.

    If 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.

    File URL:
    Download Restriction: no

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2010)
    Issue (Month): 12 ()
    Pages: 1-19

    in new window

    Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:19
    Contact details of provider:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2010:i:12:p:19. See general 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: (Dan-Constantin Danuletiu)

    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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.