ROMANIAN ACCOUNTING INVOLVEMENT IN MONITORING ENVIRONMENTAL ISSUES

Nicolae Todea and Ionela Cornelia Cioca ()
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Nicolae Todea: University 1 Decembrie 1918 Alba Iulia
Ionela Cornelia Cioca: University 1 Decembrie 1918 Alba Iulia

Romanian Journal of Economics, 2014, vol. 38, issue 1(47), 220-230

Abstract: The purpose of this article is to present some aspects referring to the relationship between environment and accounting, to effectiveness and manner in which environmental issues are monitored through accounting. The main objectives considered, aims at presenting international, European and national accounting standards, addressing environmental issues and the manner in which they are presented in accounting and then in the financial statements of Alba county's entities. The scientific approach is based on information from national, European and international professional literature and practice, as well as from factual documentation on a number of 170 entities in the Alba county. In this paper we made use of documenting research methods, analysis, synthesis, comparison, case study, graphic representation.

Keywords: environmental accounting; expenditure on environmental protection; greenhouse gas emissions. (search for similar items in EconPapers)
JEL-codes: G31 H23 K32 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ine:journl:v:1:y:2014:i:47:p:220-230

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