The Greening of Accounting for the Needs of Environmental Management

Emília Škorecová

doi:10.26349/zn.wsb.w.poznaniu.0079.02

Data publikacji : 2018-04-30

Tom 79 Nr 2 (2018)

The Greening of Accounting for the Needs of Environmental Management

Emília Škorecová

DOI: https://doi.org/10.26349/zn.wsb.w.poznaniu.0079.02

Abstrakt

The aim of the article is to outline the options for increasing the efficiency of environmental management decision-making through improving information support from the accounting side. This means, in particular, monitoring adequate environmental information through managerial accounting. This information can be obtained through the gradual greening of accounting, i.e. through the gradual establishment of environmental accounting. The author proposes two versions of the greening of accounting: simple version - establishment of environmental accounting without the monitoring of material flows, a more complex version - establishment of environmental accounting with the monitoring of material flows. The proposals take into account the regulations on entrepreneurs' accounting in the Slovak Republic.(original abstract)

Słowa kluczowe:

Zarządzanie środowiskiem, Rachunkowość, Informacyjna funkcja rachunkowości

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Zasady cytowania

Škorecová, E. (2018). The Greening of Accounting for the Needs of Environmental Management. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 79(2). https://doi.org/10.26349/zn.wsb.w.poznaniu.0079.02

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Bibliografia

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