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Accounting Policies Regarding Environmental Costs


  • Stanciu Ionela Cornelia

    („Valahia” University of Târgoviºte)

  • Rof Letiþia Maria

    () („1 Decembrie 1918” University of Alba Iulia)


The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental issues that a company may face, to also present environmental costs and the chance to reflect them through environmental accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is based on information from the national, European and international specialized literature and practice. Our approach turned to research methods like documentation, analysis, synthesis, comparison, all these being part of the positivist research current.

Suggested Citation

  • Stanciu Ionela Cornelia & Rof Letiþia Maria, 2011. "Accounting Policies Regarding Environmental Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1986-1991, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1986-1991

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    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
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    More about this item


    accounting; environment; environmental accounting; environmental costs; environmental management accounting;

    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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