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Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste

Author

Listed:
  • Svetlana Vegera

    (Polatsk State University)

  • Alena Malei

    (Polatsk State University)

  • Ina Sapeha

    (Polatsk State University)

  • Volha Sushko

    (Polatsk State University)

Abstract

Circular economy is one of the imperatives of sustainable development of production and society as a whole, which poses corresponding challenges to existing accounting system. In modern conditions of transition from industrial to post-industrial economy, the problem of maintaining a favorable environment and rational use of natural resources requires an adequate transformation of accounting methodology, oriented to the reproduction and sustainable use of natural resources, and not maximum revenue from their exploitation. At present, there is no complete system of accounting for production waste, which would allow solving tasks, which are set by the circular economy, which determines the relevance of the research topic. The purpose of this research is the determination of technological cycle stages of industrial waste and the identification of accounting objects arising at these stages for further recommendations development of industrial waste assessment and accounting for the curcular economy purposes. Among the methods used in the study, the authors identify synthesis, analysis, comparison, logical generalization, inference by analogy, classification, grouping etc. In this article, technological cycle stages of industrial waste will be considered (Stage 1 "Appearance", Stage 2 "Collection and Accumulation", Stage 3 "Waste Preparation for Use", Stage 4 "Storage", Stage 5 "Use", Stage 5 "Burial (destruction)" and identified the objects of their accounting: waste of ferrous and non-ferrous metals, construction waste, waste arising from reservoirs cleaned), as well as costs due to the specifics of technological cycle stage.

Suggested Citation

  • Svetlana Vegera & Alena Malei & Ina Sapeha & Volha Sushko, 2018. "Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste," Post-Print hal-02121133, HAL.
  • Handle: RePEc:hal:journl:hal-02121133
    DOI: 10.9770/jesi.2018.6.1(13)
    Note: View the original document on HAL open archive server: https://hal.science/hal-02121133
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    References listed on IDEAS

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    1. Maria-Gabriella Baldarelli & Mara Del Baldo & Ninel Nesheva-Kiosseva, 2017. "Environmental Accounting and Reporting," CSR, Sustainability, Ethics & Governance, Springer, number 978-3-319-50918-1, January.
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    Cited by:

    1. Adetayo Olaniyi Adeniran & Oluwabukunmi Eunice Obembe, 2020. "The significance of strategic management accounting on the performance of transport businesses in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(3), pages 677-688, September.
    2. Adetayo Olaniyi Adeniran & Oluwabukunmi Eunice Obembe, 2020. "The significance of strategic management accounting on the performance of transport businesses in Nigeria," Post-Print hal-03271851, HAL.
    3. Youssef Tabsh & Vida Davidavičienė, 2019. "Effects of ICT’s on energy management systems," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(4), pages 2194-2206, June.
    4. Beatriz de Souza Mello Gonçalves & Flávio Leonel de Carvalho & Paula de Camargo Fiorini, 2022. "Circular Economy and Financial Aspects: A Systematic Review of the Literature," Sustainability, MDPI, vol. 14(5), pages 1-41, March.
    5. Csaba FOGARASSY & Éva NEUBAUER & Hasan MANSUR & Anita TANGL & Judit OLÁH & József POPP, 2018. "The Main Transition Management Issues And The Effects Of Environmental Accounting On Financial Performance– With Focus On Cement Industry," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2018(31), pages 52-66, December.
    6. Sepehr Hendiani & Huchang Liao & Morteza Bagherpour & Manuela Tvaronavičienė & Audrius Banaitis & Jurgita Antucheviciene, 2020. "Analyzing the Status of Sustainable Development in the Manufacturing Sector Using Multi-Expert Multi-Criteria Fuzzy Decision-Making and Integrated Triple Bottom Lines," IJERPH, MDPI, vol. 17(11), pages 1-19, May.
    7. Otakar Ungerman & Jaroslava Dědková, 2020. "Model of the circular economy and its application in business practice," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(4), pages 3407-3432, April.
    8. Jindamas Sutthichaimethee & Kuskana Kubaha, 2018. "The Relationship of Causal Factors Affecting the Future Equilibrium Change of Total Final Energy Consumption in Thailand’s Construction Sector under a Sustainable Development Goal: Enriching the SE-VA," Resources, MDPI, vol. 8(1), pages 1-18, December.
    9. O. Karasev & A.V. Beloshitsky & S.S. Trostyansky & A.O. Krivtsova, 2018. "National Innovation Systems: A Case Study of the Leading Developing Countries," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 713-723.

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