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Environmental accounting and the FADN as a basis of model for detecting the material flow cost accounting

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  • Jindřiška KOUŘILOVÁ

    (Faculty of Economics, University of South Bohemia, České Budějovice, Czech Republic)

  • Jaroslav SEDLÁČEK

    (Faculty of Economics and Administration, Masaryk University, Brno, Czech Republic)

Abstract

The quality of the reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify the creative accounting and the frauds and new ones are still being searched for. One of the suitable approaches is the use of the database Farm Accountancy Data Network (FAND) and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of the material balances can be a basis for the creation of the model for the detection of the material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for the discussion. The proposed model was applied to the real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated.

Suggested Citation

  • Jindřiška KOUŘILOVÁ & Jaroslav SEDLÁČEK, 2014. "Environmental accounting and the FADN as a basis of model for detecting the material flow cost accounting," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 60(9), pages 420-429.
    • Handle: RePEc:caa:jnlage:v:60:y:2014:i:9:id:79-2013-agricecon
    DOI: 10.17221/79/2013-AGRICECON
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    1. P. Svoboda, 2007. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 53(10), pages 466-474.
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