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Environmental Accounting – A New Challenge for the Accounting System

  • Hajnalka Ván

    ()

    (University of Szeged)

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    The appearance of environmental problems impacts every area of science globally, as a result, accounting has to answer these challenges as well, one way of which is environmental accounting. The main aim of the study is explore the roots and the tendencies of the development of environmental accounting. In addition, environmental accounting will also be discussed in terms of its relevance to supplementing the traditional accounting system, which topic will be concluded with an outlook on Hungary in this regard. The study – due to its nature – relies on processing and interpreting relevant professional literature. The importance of the study lies in the fact, according to my information, that this is the first analytical study of this sort in Hungarian professional literature. The roots of environmental accounting go back to the system of social accounting, where it has now developed into a sub-system that can supplement the traditional accounting system. In Hungary regulation is rather underdeveloped in the field of environmental accounting; at the same time, its use should not be disregarded for any organisation.

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    File URL: http://www.asz.hu/public-finance-quarterly-articles/2012/environmental-accounting-a-new-challenge-for-the-accounting-system/a-437-452-vanh-2012-4.pdf
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    Article provided by State Audit Office of Hungary in its journal Public Finance Quarterly.

    Volume (Year): 57 (2012)
    Issue (Month): 4 ()
    Pages: 437-452

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    Handle: RePEc:pfq:journl:v:57:y:2012:i:4:p:437-452
    Contact details of provider: Web page: http://www.asz.hu

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    1. Francisco Ascui & Heather Lovell, 2011. "As frames collide: making sense of carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 978-999, October.
    2. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    3. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    4. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 1037-1070, October.
    5. Frances Bowen & Bettina Wittneben, 2011. "Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 1022-1036, October.
    6. Gamini Herath, 2005. "Sustainable development and environmental accounting: the challenge to the economics and accounting profession," International Journal of Social Economics, Emerald Group Publishing, vol. 32(12), pages 1035-1050, December.
    7. Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
    8. Markus J. Milne & Suzana Grubnic, 2011. "Climate change accounting research: keeping it interesting and different," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 948-977, October.
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