The Greening of Accounting for the Needs of Environmental Management

Emília Škorecová

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

Published : 2018-04-30

Vol. 79 No. 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

Abstract

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)

Keywords:

Environmental management, Accounting, Information function of accounting

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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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