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Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania

Author

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  • Sorinel Capusneanu

    (Universitatea ARTIFEX, Bucuresti)

Abstract

This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way. Green accounting observes the specific principles of the Activity-Based Costing method. It also represents the advantages and disadvantages of the green accounting into an enterprise in case of Activity-Based Costing implementation. The paper describes the stages we must follow in case of implementation of green accounting alongside Activity-Based Costing method into an enterprise.

Suggested Citation

  • Sorinel Capusneanu, 2008. "Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 1(1(518)), pages 57-62, January.
    • Handle: RePEc:agr:journl:v:1(518):y:2008:i:1(518):p:57-62
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    Cited by:

    1. Candy Chamorro Gonzalez & Jesús Peña-Vinces, 2023. "A framework for a green accounting system-exploratory study in a developing country context, Colombia," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(9), pages 9517-9541, September.
    2. Neungruthai Nickie Petcharat & Joseph M. Mula, 2012. "Towards a conceptual design for environmental and social cost identification and measurement system," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 34-54, June.

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