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ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTS
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ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTS
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Why is the market share of accounting measures shrinking, and can cross-sectional differences in the extent of shrinkage be explained? Has the information content of accounting information itself deteriorated, or should we look to more fundamental changes in the economic environment? For example, Milliron (2000) documents a significant shift over the past twenty years in board characteristics measuring director accountability, independence, and effectiveness consistent with a general increase in directors’ incentive alignment with shareholders’ interests. A number of environmental changes are candidates for explaining the observed evolution in contract design and boards. For example, the emergence of institutional investor and. | Annales Universitatis Apulensis Series Oeconomica 12 1 2010 ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTS Nicolae Todea1 lonela Cornelia Stanciu2 Ana Maria Joldo Udrea 3 ABSTRACT This paper wants to make a fundamental contribution to current and recently started a debate in the accounting profession and beyond. Internationally the accounting profession influenced by a variety of views and broader contextual forces began to really take into account how environmental regulation of accounting. Historically speaking the accounting was limited most often in his reflections on the resources represented by property and financial entities. This has become less appropriate being left out of accounting reflecting the costs important such as environmental social etc. Which were not present in the financial statements of entities it is because entities do not pay anything for the environment and rather less on social issues. This does not mean that society as a whole do not support these costs . The emergence of environmental accounting dating back to 1970 interest in this area increased considerably from managers to give greater importance to environmental issues. Key words Environmental Protection Environmental accounting Environmental costs Protection JEL codes M41 O13 Introduction Accounting is required to submit various types of user information on the financial position and performance of entities in the management of resources at their disposal. In recent decades a growing number of entities give great importance to environmental issues and their reflection by accounting either under the influence of administrative regulations or because of their information needs. In certain circumstances for certain fields they can have a significant impact on the financial statements and that of their users. Green accounting has been around for two decades. As in all cases environmental management accounting is a tool to inform managers .
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