IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise

  • MAN, Mariana

    (University of Petrosani)

  • GADAU, Liana

    ()

    (Spiru Haret University, Bucharest)

Registered author(s):

    As the title suggests, the article aims to go beyond traditional accounting that we are used to, towards a new dimensions of it, known as green accounting. In this report we sought to emphasize the role, the importance of green accounting, which must be seen as a complement to traditional accounting. In the context of green accounting, we expanded the concept of performance beyond the financial dimension, towards the following dimensions: economic, social and environmental, which we have explained and argued. We presented various models of reporting, which can be used by companies to communicate information related to sustainability, which complement the information provided by traditional financial statements.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://anale-economie.spiruharet.ro/en/wp-content/uploads/2014/03/15_Mariana-Man_Liana-Gadau.pdf
    File Function: Full text
    Download Restriction: no

    Article provided by Universitatea Spiru Haret in its journal Annals of Spiru Haret University, Economic Series.

    Volume (Year): 2 (2011)
    Issue (Month): 2 ()
    Pages: 149-158

    as
    in new window

    Handle: RePEc:ris:sphecs:0137
    Contact details of provider: Postal: no. 13 Street Ion Ghica, Quarter 3, Bucharest, Cod postal: 030045, tel: (004021) 455.1000; 314.00.75; 314.00.76, fax: (004021) 314.39.08, e-mail: info@spiruharet.ro
    Phone: (004021) 455.1000
    Fax: (004021) 314.39.08
    Web page: http://anale-economie.spiruharet.ro/en/
    Email:


    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag & Gina Raluca Guse, 2010. "The externalities in social environmental accounting," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(1), pages 19-30, February.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ris:sphecs:0137. 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: (Aurelian A BONDREA)

    or (Constantin Mecu)

    The email address of this maintainer does not seem to be valid anymore. Please ask Constantin Mecu to update the entry or send us the correct address

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.