Green accounting economy (oil) with a multi-year perspective

سال انتشار: 1394
محل انتشار: اولین کنفرانس بین المللی حسابداری، مدیریت و نوآوری در کسب و کار
کد COI اختصاصی: ICAMIB01_215
زبان مقاله: انگلیسی
تعداد مشاهده: 633

نویسندگان

Student Arshdhsabdary, Islamic Azad University BONAB

چکیده

This paper is a way to do social responsibility and the ways in which the organization offersunquestionable binding commitments will be accepted, so limits a particular financial accountingand conceptual framework that can be expressed. And in a general view now dare claim that despiteattractive slogans in the field of environmental protection, the damage is much more serious than inthe past. Most researchers because of the worsening environmental problems such as ozonedepletion, decreased rainfall, deforestation, nuclear waste and urban increase, extinction of plantand animal species, believe that the international community living in the third millennium with awave of crisis will be facing. Therefore, the continuation of human life will be subject toenvironmental costs. Environmental accounting 1 can be set rules that promote power accountingsystem in the process of identifying, recording, and reporting consequences of environmentaldegradation and pollution, he said. The field of accountancy, could lead to the disclosure ofinformation that traditional accounting practices is not able to reveal the result. In this paper, afterreviewing the literature related to environmental accounting, diagnostics and environmental costsreflected in the financial statements were discussed. Then estimate the cost of environmental factorshave been cited as a model. Finally, efficient management practices and reporting its environmentalcosts have been studied in detail

کلیدواژه ها

green accounting, cost accounting, ARO, investment

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