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Integration Of Green Accounting Into Romanian Accounting System

Author

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  • Mihaela Ungureanu

    (Alexandru Ioan Cuza University of Iasi)

Abstract

The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites. Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

Suggested Citation

  • Mihaela Ungureanu, 2012. "Integration Of Green Accounting Into Romanian Accounting System," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(1), pages 100-109, March.
    • Handle: RePEc:jes:wpaper:y:2012:v:4:i:1:p:100-109
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    File URL: http://ceswp.uaic.ro/articles/CESWP2012_IV1_UNG.pdf
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    References listed on IDEAS

    as
    1. Leontina Betianu & Sorin Briciu, 2010. "The Impact Of The Economic Crisis On Environmental Costs," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 3-14, july.
    2. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    green accounting; environmental costs; indicators; benefits; performance Romania;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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