Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development

Authors

  • Cicilia Ionescu USH
  • Ramona Chivu USH
  • Marin Chivu USH

DOI:

https://doi.org/10.26458/jedep.v3i1.60

Keywords:

environmental management strategies, environmental accounting, environmental degradation, environmental protection.

Abstract

Abstract: The economic transactions made in an causes interactions with the environment, in some cases occurring adverse environmental effects. Progressive degradation of the natural environment and increasing social concern before this event, converted protect the environment in one of the most important strategic actions amendment requiring entities to include consideration of environmental issues. The general objective of this study is to analyze business practices related to environmental issues, both in its accounting treatment and environmental management strategies to entities that perform activities of environmental degradation.

Author Biographies

Cicilia Ionescu, USH

Departamentul de Management si Contabilitate,prof. univ. dr. 

Ramona Chivu, USH

Departamentul de Management si Contabilitate,lect. univ. dr. 

Marin Chivu, USH

Departamentul de Management si Contabilitate,asist. univ. dr. 

References

Chavan M. (2005), An appraisal of enviroment management system. A competitive advantage for small businesses, Management of Enviromental Quality,. Vol. 16, Issue 5, pp.444-463;

Gray R., Bebbington J., Walters D., (2001), Contabilidad y Auditoria Ambiental. [Accounting for the Environment] trad. de Samuel Mantilla. Litoperla Impresora Ltda. Colombia. Primera reimpresión;

OCDE (Organizațion para la Cooperațion y el desarrollo economico 2005), El medio ambiente y las líneas directrices de la OCDE para empresas multinacionales. Herramientas y enfoques empresariales. Editions de l`Paris;

Rowland J., Rhys P., Meinwren G., Malcolm (2005), An evaluation of current enviromental management systems as indicators of enviromental perfomance. Management of Environmental Quality: An International Journal. Vol 16, Issue 3, pp. 211-219;

Sarkis, J., Meade L., Presley A. (2006), An activity based management methodology for evaluating business processes for environmntal sustainability;

Tibert L. (2008), Establishing the Value of Environmental Policy, Industrial Engineer, Vol. 40, Issue 4, pp. S17-S19

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Published

2014-03-30

Issue

Section

Articles