Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems

Sorina Geanina Stanescu, Ion Cucui, Constantin Aurelian Ionescu, Liliana Paschia, Mihaela Denisa Coman, Nicoleta Luminiţa Gudanescu Nicolau, Marilena Carmen Uzlau and Mihaela Leasa Lixandru
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Sorina Geanina Stanescu: Institute of Multidisciplinary Research for Science and Technology, Valahia University of Targoviste, 130004 Targoviste, Romania
Ion Cucui: Doctoral School of Economics and Humanities, Valahia University of Targoviste, 130105 Targoviste, Romania
Constantin Aurelian Ionescu: Faculty of Economics, Hyperion University of Bucharest, 030615 Bucharest, Romania
Liliana Paschia: Faculty of Economics, Hyperion University of Bucharest, 030615 Bucharest, Romania
Mihaela Denisa Coman: Institute of Multidisciplinary Research for Science and Technology, Valahia University of Targoviste, 130004 Targoviste, Romania
Nicoleta Luminiţa Gudanescu Nicolau: Faculty of Economics, Hyperion University of Bucharest, 030615 Bucharest, Romania
Marilena Carmen Uzlau: Faculty of Economics, Hyperion University of Bucharest, 030615 Bucharest, Romania
Mihaela Leasa Lixandru: Doctoral School of Economics and Humanities, Valahia University of Targoviste, 130105 Targoviste, Romania

IJERPH, 2021, vol. 18, issue 4, 1-21

Abstract: The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

Keywords: management accounting; EMA; environmental costs; environmental impact; conceptual model (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jijerp:v:18:y:2021:i:4:p:1791-:d:498264

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