e-journal

The externalities in social environmental accounting

---

Purpose – The purpose of this paper is to examine the externalities in social environmental
accounting.
Design/methodology/approach – The paper is based on the fundamental research that
is related to inductive accounting theory and uses scientific methods for identification of
theoretical and practical difficulties of recognizing the externalities in social environmental
accounting.
Findings – The main finding of the paper is that the information portfolio for the assessment of the
externalities will contribute to the accurate estimation of the accounting offer and to the objective
judgment of the requested information of this kind within the global performance management.
This feat will allow construction of a pertinent informational base concerning the externalities, for
integration of the external social costs into the conventional accounting model with a view to smoothly
substantiating the socioeconomic and environmental policies.
Practical implications – This paper focuses on designing a social arrangement that, in the
presence of externalities, can offer an optimal allocation of resources and thus a maximization of
welfare for Romanian companies.
Originality/value – The paper helps put the organization in a stronger competitive position
in relation to firms that apply only conventional accounting and is not extensively and
creatively in using the outcomes of expanding social environmental accounting in its decision making.

Keywords Social environment, Social accounting, Romania

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

-

Penerbit

: Emerald Group., 2010

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 18 No. 1, 2010 pp. 19-30

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar