 ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTSNicolae Todea, Ionela Cornelia Stanciu and Ana Maria JoldoÅŸ (Udrea) Annales Universitatis Apulensis Series Oeconomica, 2010, vol. 1, issue 12, 19 Abstract: This paper wants to make a fundamental contribution to current and recently started a debate in the accounting profession and beyond. Internationally, the accounting profession, influenced by a variety of views and broader contextual forces, began to really take into account how environmental regulation of accounting. Historically speaking, the accounting was limited, most often in his reflections on the resources represented by property and financial entities. This has become less appropriate, being left out of accounting reflecting the "costs" important, such as environmental, social, etc. Which were not present in the financial statements of entities, it is because entities do not "pay" anything for the environment, and rather less on social issues. This does not mean that society as a whole; do not support these "costs". The emergence of environmental accounting dating back to 1970, interest in this area increased considerably, from managers to give greater importance to environmental issues. Keywords: Environmental Protection; Environmental accounting; environmental costs; Protection (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2010:i:12:p:19 Access Statistics for this article More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia |
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