IDEAS home Printed from https://ideas.repec.org/a/rom/mancon/v13y2019i1p374-385.html
   My bibliography  Save this article

Legislative Environment And The Importance Of Accounting Environmental Costs In The Lighting Body Industry

Author

Listed:
  • Andreea Mihaela HINT(?TEFAN)
  • Dan Ioan TOPOR
  • Andreea MARIN-PANTELESCU

Abstract

Due to the increased growth of the market in the lighting equipment, in conjunction with the reduction of the energy consumption with the appearance of the LED luminaires, the orientation of the consumers towards the “Eco friendly behavior within the consumers, we consider this area of activity of interest. In view of the worldwide legislation to get out of market inefficient lighting technologies, but also the obligation to highlight the marketing of electrical lighting equipment (EEE), and waste electrical and electronic equipment (WEEE) resulting from the process of production, knowledge of environmental costs and the role of environmental management accounting in this field have a particularly important role in making decisions on optimizing the profit of a production entity in the field of electric lighting equipment, but also sustainable development based on sustainability. The success of the economic activity of an entity on the market of electric lighting equipment is conditioned by the quality and diversity of the products obtained. The implementation of environmental management accounting can give us a perspective on the efficiency of the activity in different fields of activity.

Suggested Citation

  • Andreea Mihaela HINT(?TEFAN) & Dan Ioan TOPOR & Andreea MARIN-PANTELESCU, 2019. "Legislative Environment And The Importance Of Accounting Environmental Costs In The Lighting Body Industry," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 374-385, November.
    • Handle: RePEc:rom:mancon:v:13:y:2019:i:1:p:374-385
    as

    Download full text from publisher

    File URL: https://conference.management.ase.ro/archives/2019/pdf/2_11.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. N/A, 2003. "Research in Progress," ILR Review, Cornell University, ILR School, vol. 56(3), pages 564-565, April.
    2. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    3. Jesse Dillard & Darrell Brown & R. Scott Marshall, 2005. "An environmentally enlightened accounting," Accounting Forum, Taylor & Francis Journals, vol. 29(1), pages 77-101, March.
    4. David Gadenne & Jessica Kennedy & Catherine McKeiver, 2009. "An Empirical Study of Environmental Awareness and Practices in SMEs," Journal of Business Ethics, Springer, vol. 84(1), pages 45-63, January.
    5. N/A, 2003. "Research in Progress," ILR Review, Cornell University, ILR School, vol. 56(2), pages 369-369, January.
    6. N/A, 2000. "Research in Progress," ILR Review, Cornell University, ILR School, vol. 54(1), pages 193-193, October.
    7. N/A, 2000. "Research in Progress," ILR Review, Cornell University, ILR School, vol. 53(4), pages 726-727, July.
    8. Frances Bowen & Bettina Wittneben, 2011. "Carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1022-1036, October.
    9. repec:dau:papers:123456789/1094 is not listed on IDEAS
    10. Lanni Füssel & Susse Georg, 2000. "The Institutionalization of Environmental Concerns," International Studies of Management & Organization, Taylor & Francis Journals, vol. 30(3), pages 41-58, September.
    11. Robert Dixon & Gehan A. Mousa & Anne D. Woodhead, 2004. "The necessary characteristics of environmental auditors: a review of the contribution of the financial auditing profession," Accounting Forum, Taylor & Francis Journals, vol. 28(2), pages 119-138, June.
    12. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
    13. N/A, 2000. "Research in Progress," ILR Review, Cornell University, ILR School, vol. 53(2), pages 349-353, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ala'Eddin Mohammad Khalaf Ahmad & Yasser Abdullah Rhbeini & Omar Zayyan Alsharqi & Najla Kadi, 2012. "Quality Assessment of a Dental Centre Using EFQM Excellence Model: A Case Study on King Fahd Armed Forces Hospital," Business and Management Research, Business and Management Research, Sciedu Press, vol. 1(4), pages 121-140, December.
    2. Okhrin, Irena & Richter, Knut, 2010. "The linear dynamic lot size problem with minimum order quantities," Discussion Papers 283, European University Viadrina Frankfurt (Oder), Department of Business Administration and Economics.
    3. Shireen Shymala Thomas & Sathiavani M. Santhiran & Irfah Najihah Basir Malan & Ian Mackechnie & William Chua, 2021. "The Antecedents of Job Satisfaction amongst Academicians: An Empirical Evidence from a Malaysian Private University," International Business Research, Canadian Center of Science and Education, vol. 14(1), pages 141-141, January.
    4. Torre, Margarita, 2022. "Attrition from male dominated occupations: Variation among occupations and women," OSF Preprints uvh2a, Center for Open Science.
    5. Stephen Jenkins & Philippe Van Kerm, 2014. "The Relationship Between EU Indicators of Persistent and Current Poverty," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 116(2), pages 611-638, April.
    6. Fan, Shenggen & Johnson, Michael E. & Saurkar, Anuja & Makombe, Tsitsi, 2007. "Investing in African agriculture to halve poverty by 2015," ReSAKSS issue notes 4, International Food Policy Research Institute (IFPRI).
    7. Kafle, Kashi & Jolliffe, Dean & Winter-Nelson, Alex, 2018. "Do different types of assets have differential effects on child education? Evidence from Tanzania," World Development, Elsevier, vol. 109(C), pages 14-28.
    8. Alexis P. I. Goh & Peirchyi Lii, 2017. "Examining Leader–Follower Interactions through the Lens of Chinese Politeness," China Report, , vol. 53(3), pages 331-353, August.
    9. Dejun Tony Kong & Roger Volkema, 2016. "Cultural Endorsement of Broad Leadership Prototypes and Wealth as Predictors of Corruption," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 127(1), pages 139-152, May.
    10. Karun Pratoom & Gomon Savatsomboon, 2012. "Explaining factors affecting individual innovation: The case of producer group members in Thailand," Asia Pacific Journal of Management, Springer, vol. 29(4), pages 1063-1087, December.
    11. Dobrescu, Emilian, 2011. "Sectoral Structure and Economic Growth," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(3), pages 5-36, September.
    12. Chukwudi Gbadebo Njoku & Joel Efiong & Nse-Abasi Ndiyo Ayara, 2020. "A Geospatial Expose of Flood-Risk and Vulnerable Areas in Nigeria," International Journal of Applied Geospatial Research (IJAGR), IGI Global, vol. 11(3), pages 87-110, July.
    13. Hao-Chieh Lin & Trang Thi Ha Dang & Yu-Sheng Liu, 2016. "CEO transformational leadership and firm performance: A moderated mediation model of TMT trust climate and environmental dynamism," Asia Pacific Journal of Management, Springer, vol. 33(4), pages 981-1008, December.
    14. Adrian Tiong Weng, 2017. "Leadership and Communication in HCMC, Vietnam," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(6), pages 111-111, May.
    15. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
    16. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
    17. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
    18. Haslam, Colin & Butlin, John & Andersson, Tord & Malamatenios, John & Lehman, Glen, 2014. "Accounting for carbon and reframing disclosure: A business model approach," Accounting forum, Elsevier, vol. 38(3), pages 200-211.
    19. Ván, Hajnalka, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 437-452.
    20. Lam Nguyen & Bahaudin Mujtaba & Alexander Ruijs, 2014. "Stress, Task, and Relationship Orientations of Dutch: Do Age, Gender, Education, and Government Work Experience Make a Difference?," Public Organization Review, Springer, vol. 14(3), pages 305-324, September.

    Corrections

    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:rom:mancon:v:13:y:2019:i:1:p:374-385. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ciocoiu Nadia Carmen (email available below). General contact details of provider: https://edirc.repec.org/data/mnasero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.