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Approaches and possibilities of using accountingt information to measure sustainable development of corporation
[Přístupy a možnosti využití účetních informací pro měření udržitelného rozvoje podniku]

Author

Listed:
  • Jana Fibírová
  • Bohumil Král

Abstract

Evaluation of the company's social accountability for its sustainable development requires including measurement of social and environmental influences into accounting system. Subject of interest of environmental accounting should not be only adding of financial accounting about environmental costs and benefits but the new conceptual approach to accounting information. It can be solved by connecting strategic and tactic management criteria, financial and non financial measures with the respect to comparability, timeliness and verifiability of accounting information.

Suggested Citation

  • Jana Fibírová & Bohumil Král, 2009. "Approaches and possibilities of using accountingt information to measure sustainable development of corporation [Přístupy a možnosti využití účetních informací pro měření udržitelného rozvoje podni," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(4), pages 21-34.
    • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:4:id:45:p:21-34
    DOI: 10.18267/j.cfuc.45
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    Keywords

    Sustainable development; Environmental accounting; Underlying assumptions; Qualitative characteristics; Udržitelný rozvoj; Environmentální účetnictví; Základní předpoklady; Kvalitativní charakteristiky účetnictví;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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