APPLICATION OF ENVIRONMENTAL ACCOUNTING METHODS IN BUSINESS

Adriana IACOB (zavincu), Ionel Ciobanu and Elena Liliana Coman
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Adriana IACOB (zavincu): Valahia University of Targoviste,
Ionel Ciobanu: Valahia University of Targoviste
Elena Liliana Coman: Valahia University of Targoviste,

Social-Economic Debates, 2023, vol. 12, issue 1, 54-62

Abstract: Environmental accounting methods can have a significant impact on businesses, both financial and environmental level. First, implementing environmental accounting methods can identify cost-saving opportunities by evaluating a company's environmental performance. Second, the application of environmental accounting methods can have a positive financial impact on the management system of enterprises, helping to make more informed decisions about investments and operations and by identifying and mitigating potential risks. In this context, the main objective of this article is to present the advantages of implementing environmental accounting by applying specific cost calculation methods. Research design is based on combining the two essential forms of any research – theoretical and empirical, taking the middle path using empirical rational reasoning.

Keywords: environmental accounting; costs; cost calculation methods. (search for similar items in EconPapers)
JEL-codes: F23 F63 M14 (search for similar items in EconPapers)
Date: 2023
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