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Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems

Author

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  • Sorina Geanina Stanescu

    (Institute of Multidisciplinary Research for Science and Technology, Valahia University of Targoviste, 130004 Targoviste, Romania)

  • Ion Cucui

    (Doctoral School of Economics and Humanities, Valahia University of Targoviste, 130105 Targoviste, Romania
    Academy of Romanian Scientists, 50044 Bucharest, Romania)

  • Constantin Aurelian Ionescu

    (Faculty of Economics, Hyperion University of Bucharest, 030615 Bucharest, Romania)

  • Liliana Paschia

    (Faculty of Economics, Hyperion University of Bucharest, 030615 Bucharest, Romania)

  • Mihaela Denisa Coman

    (Institute of Multidisciplinary Research for Science and Technology, Valahia University of Targoviste, 130004 Targoviste, Romania)

  • Nicoleta Luminiţa Gudanescu Nicolau

    (Faculty of Economics, Hyperion University of Bucharest, 030615 Bucharest, Romania
    Institute of National Economy, Romanian Academy, 050711 Bucharest, Romania)

  • Marilena Carmen Uzlau

    (Faculty of Economics, Hyperion University of Bucharest, 030615 Bucharest, Romania
    Institute of Economic Forecasting, Romanian Academy, 050711 Bucharest, Romania)

  • Mihaela Leasa Lixandru

    (Doctoral School of Economics and Humanities, Valahia University of Targoviste, 130105 Targoviste, Romania)

Abstract

The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

Suggested Citation

  • Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
    • Handle: RePEc:gam:jijerp:v:18:y:2021:i:4:p:1791-:d:498264
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    References listed on IDEAS

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    2. repec:sdb:social:v:12:y:2024:i:1:p:1-8 is not listed on IDEAS
    3. Isabela STANCU (LIȚĂ) & Dumitru BEJINARIU & Lucian Gheorghe NĂSTASE & Florin RADU, 2023. "Relationships Among Erp Post-Implementation Success Constructs: An Analysis At The Organizational Level Of Forexebug Platform," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 12(1), pages 1-8, octombrie.
    4. Sheela Sundarasen & Usha Rajagopalan & Ahnaf Ali Alsmady, 2024. "Environmental Accounting and Sustainability: A Meta-Synthesis," Sustainability, MDPI, vol. 16(21), pages 1-16, October.
    5. Jasim Gshayyish Zwaid & Hayder Basim Kareem & Rajaa Ali Abed & Kies Fatima, 2023. "Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units," Eastern-European Journal of Enterprise Technologies, PC TECHNOLOGY CENTER, vol. 4(13 (124)), pages 79-86, August.

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