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Environmental Accounting Management

Mihai Dorneanu () and Artur-Lucian Brãileanu ()
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Mihai Dorneanu: Bucharest University of Economic Studies
Artur-Lucian Brãileanu: Bucharest University of Economic Studies


Abstract: Starting from the ecological calamities that are accentuating in the last period, and the fact that they are leading to the natural resources disappearance, and also to some vegetal and animal species disappearance, economical entities should introduce the natural environment management into their policies by having two different approaches: strategic and operational. The accounting professional, irrespective of the fact he is an accounting expert, a management controller, a financial auditor or normalized, he should be concerned about the inclusion in the content of his mission in practice, of the green accounting concept. Into the green accounting is also included, as a part of it, the managerial accounting, which must be orientated on providing the necessary information for the economic decisions regarding the investments, the new products launch, the production level and the structure. Any economical entity in the actual development stage of the new economy, ecological economy, should regard, in the preparation of the decisions related to development, to the environmental costs. The impact of the organization activity to the environment, is subject of the green accounting at the entity level, and also at national level, green accounting has the subject, “the national economy impact to the environment”.

Keywords: Managerial accounting; green accounting; benefit (added value); new economy; environmental costs; decision (search for similar items in EconPapers)
Date: 2018
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Handle: RePEc:rom:conase:v:1:y:2018:i:1:p:97-101