Environmental Accounting, an Environmental Protection Instrument used by Entities

Ionela Cornelia Stanciu (), Ana-Maria Joldoș (Udrea) and Florina Georgeta Stanciu
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Ionela Cornelia Stanciu: „Valahia” University of Târgoviște, Romania
Ana-Maria Joldoș (Udrea): „Valahia” University of Târgoviște, Romania
Florina Georgeta Stanciu: „1 Decembrie 1918” University of Alba Iulia, Romania

Annals of the University of Petrosani, Economics, 2011, vol. 11, issue 2, 265-280

Abstract: The purpose of this article is to present certain aspects regarding environmental accounting and the environmental costs, which are instruments that the entities can use to identify and prevent the effects of their activities on the environment. The main objectives aimed by the article were to present the state of knowledge starting with the 1970s, when the concept of environmental accounting emerged for the first time, up until now; to define the concepts of environmental accounting and environmental costs; to present an analysis of how economic agents in Romania, and implicitly, accounting regulations, are getting involved in environmental issues.

Keywords: environmental aspects; accounting profession; environmental costs; environmental protection costs; costs (search for similar items in EconPapers)
JEL-codes: M41 O13 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:11:y:2011:i:2:p:265-280

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