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Romanian Accounting Involvement In Monitoring Environmental Issues

Author

Listed:
  • Nicolae TODEA

    (University 1 Decembrie 1918 Alba Iulia)

  • Ionela Cornelia CIOCA

    (University 1 Decembrie 1918 Alba Iulia)

Abstract

The purpose of this article is to present some aspects referring to the relationship between environment and accounting, to effectiveness and manner in which environmental issues are monitored through accounting. The main objectives considered, aims at presenting international, European and national accounting standards, addressing environmental issues and the manner in which they are presented in accounting and then in the financial statements of Alba county's entities. The scientific approach is based on information from national, European and international professional literature and practice, as well as from factual documentation on a number of 170 entities in the Alba county. In this paper we made use of documenting research methods, analysis, synthesis, comparison, case study, graphic representation.

Suggested Citation

  • Nicolae TODEA & Ionela Cornelia CIOCA, 2014. "Romanian Accounting Involvement In Monitoring Environmental Issues," Romanian Journal of Economics, Institute of National Economy, vol. 38(1(47)), pages 220-230, June.
    • Handle: RePEc:ine:journl:v:1:y:2014:i:47:p:220-230
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    References listed on IDEAS

    as
    1. Ionela Cornelia Stanciu & Ana-Maria Joldoș (Udrea) & Florina Georgeta Stanciu, 2011. "Environmental Accounting, an Environmental Protection Instrument used by Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 265-280.
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      Keywords

      environmental accounting; expenditure on environmental protection; greenhouse gas emissions.;
      All these keywords.

      JEL classification:

      • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
      • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
      • K32 - Law and Economics - - Other Substantive Areas of Law - - - Energy, Environmental, Health, and Safety Law

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