IDEAS home Printed from
   My bibliography  Save this article

Green Accounting from a Budget Perspective


  • Adriana-Mihaela Gornea
  • Radu-Daniel Loghin

    () ("Dimitrie Cantemir" Christian University)


The past century, through the development of data collection systems has allowed the emergence of score functions for measuring the bankruptcy risk for some sectors of activity. The use of these indicators on a large scale in matrix type reports such as BSC or the dashboard of business partners as well as the orientation towards a set of accounting standards have determined the rise of the creative accounting practices in financial accounting. As the global market of the last decade proves to be a volatile, any creative accounting practice should be planned and coordinated a priori as not to be uncovered or inefficient in achieving the goals of the organization that it serves. To meet the needs of the current economy, the present paper proposes a normative and empirical approach to discover and improve the procedures used to generate budgets that stimulate creative accounting.

Suggested Citation

  • Adriana-Mihaela Gornea & Radu-Daniel Loghin, 2012. "Green Accounting from a Budget Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 71-78, September.
  • Handle: RePEc:khe:journl:v:4:y:2012:i:3:4:p:71-78

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    More about this item


    Creative accounting; green accounting; budgeting;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:khe:journl:v:4:y:2012:i:3:4:p:71-78. 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: (Adi Sava). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.