Accounting Policies Regarding Environmental Costs

Stanciu Ionela Cornelia and Rof Letiþia Maria ()
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Stanciu Ionela Cornelia: „Valahia” University of Târgoviºte
Rof Letiþia Maria: „1 Decembrie 1918” University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1986-1991

Abstract: The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental issues that a company may face, to also present environmental costs and the chance to reflect them through environmental accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is based on information from the national, European and international specialized literature and practice. Our approach turned to research methods like documentation, analysis, synthesis, comparison, all these being part of the positivist research current.

Keywords: accounting; environment; environmental accounting; environmental costs; environmental management accounting (search for similar items in EconPapers)
JEL-codes: M41 O13 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1986-1991

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