Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems
| Autor: | Mihaela Leasa Lixandru, Nicoleta Luminiţa Gudanescu Nicolau, Marilena Carmen Uzlau, Constantin Ionescu, Sorina Geanina Stanescu, Mihaela Denisa Coman, Ion Cucui, Liliana Paschia |
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| Rok vydání: | 2021 |
| Předmět: |
Process management
environmental costs Process (engineering) conceptual model Health Toxicology and Mutagenesis media_common.quotation_subject lcsh:Medicine 010501 environmental sciences Environment 01 natural sciences environmental impact Article management accounting Order (exchange) EMA Accounting 0502 economics and business Management accounting Information system Production (economics) Environmental impact assessment 0105 earth and related environmental sciences media_common lcsh:R 05 social sciences Public Health Environmental and Occupational Health 050201 accounting Models Theoretical Environmental accounting Conceptual model Business Information Systems |
| Zdroj: | International Journal of Environmental Research and Public Health International Journal of Environmental Research and Public Health, Vol 18, Iss 1791, p 1791 (2021) Volume 18 Issue 4 |
| ISSN: | 1660-4601 |
| Popis: | The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies. |
| Databáze: | OpenAIRE |
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