La diffusion des informations environnementales par les entreprises camerounaises: Typologie des acteurs et des pratiques comptables

Jean Christian Ewane Missomba (), Josiane Gaëlle Djeugou Ymele and Alexis Ngantchou
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Jean Christian Ewane Missomba: CIREP - Centre d'Innovation et de Recherche Pluridisciplinaire - IUCSJD - Institut Universitaire Catholique Saint-Jérôme de Douala, Saint Jérome catholic University Douala
Alexis Ngantchou: Département de Finance et Comptabilité-FSEGA - Université de Douala

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Abstract: This communication is concerned with the dissemination of Environmental Information (EI) by Cameroonian companies. Based on secondary and primary data collected from a sample of 16 companies, three main options for accounting treatment of EIs were identified: equating EIs with financial information; the taxation of expenses incurred in favor of the environment and treatment by outright omission. These results underline the necessity of an accounting framework addressing in depth the issues related to the accounting of "non-humans".

Keywords: ACCOUNTING FOR "NON-HUMANS"; ENVIRONMENTAL INFORMATION (EI); DISSEMINATION PRACTICES (search for similar items in EconPapers)
Date: 2020-11-05
New Economics Papers: this item is included in nep-env
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03133686
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Published in 41ème congrès annuel de l’Association Francophone de Comptabilité, Nov 2020, Angers, France, Association Francophone de Comptabilité, Nov 2020, Angers, France

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