Green Accounting: Cost Measures

سال انتشار: 1394
محل انتشار: همایش سراسری مباحث کلیدی در علوم مدیریت و حسابداری
کد COI اختصاصی: NCPIM01_207
زبان مقاله: انگلیسی
تعداد مشاهده: 763

نویسندگان

Postgraduate students, Islamic Azad University Of Gorgan

چکیده

In the past, environmental issues were often ignored by both, large companies and small medium enterprises. However, accounting for the environment or the acronym Green accounting is receiving increased attention in the recent times. Many companies, particularly small medium enterprises (SMEs) are now interested in being green , as many investors place a high value on environmental responsibility. Many environmental costs can be significantly reduced or elimi-nated as a result of business decisions, ranging from operational and housekeeping changes, to investment in greener process technology to redesign processes or products. Industry and the green movement are tilting towards consensus on the pivotal concept of sustainable development. Better natural resource and green accounts would provide valuable insights into the interaction between the environment and the economy. However, implementing green accounting in organization such as SMEs in Malaysia, results in resistance or ignored due to some reasons such as lack of awareness, lack of ethical education, etc. This paper highlights the issues surrounding the firms green accounting in financial re-porting. The key goal of this paper is to outline a set of green accounting measures that are to be addressed in environ-mental management accounting system of a firm

کلیدواژه ها

Green Accounting; Environmental Accounting; Green Costs; SMEs in Malaysia

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