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La diffusion des informations environnementales par les entreprises camerounaises : Typologie des acteurs et des pratiques comptables

Author

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  • Jean Christian Ewane Missomba

    (CIREP - Centre d'Innovation et de Recherche Pluridisciplinaire - IUCSJD - Institut Universitaire Catholique Saint-Jérôme de Douala, Saint Jérome catholic University Douala)

  • Josiane Gaëlle Djeugou Ymele
  • Alexis Ngantchou

    (Département de Finance et Comptabilité-FSEGA - Université de Douala)

Abstract

This communication is concerned with the dissemination of Environmental Information (EI) by Cameroonian companies. Based on secondary and primary data collected from a sample of 16 companies, three main options for accounting treatment of EIs were identified: equating EIs with financial information; the taxation of expenses incurred in favor of the environment and treatment by outright omission. These results underline the necessity of an accounting framework addressing in depth the issues related to the accounting of "non-humans".

Suggested Citation

  • Jean Christian Ewane Missomba & Josiane Gaëlle Djeugou Ymele & Alexis Ngantchou, 2020. "La diffusion des informations environnementales par les entreprises camerounaises : Typologie des acteurs et des pratiques comptables," Post-Print halshs-03133686, HAL.
    • Handle: RePEc:hal:journl:halshs-03133686
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03133686
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    References listed on IDEAS

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    More about this item

    Keywords

    ACCOUNTING FOR NON-HUMANS; ENVIRONMENTAL INFORMATION (EI); DISSEMINATION PRACTICES;
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