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Author(s): Emília Škorecová, Petra Ďurkáčová

Title: Environmentally oriented accounting and issues of ensuring software

Source: International Scientific Days 2016. The Agri-Food Value Chain: Challenges for Natural Resources Management and Society

Document Type: Scientific paper

ISBN: 978-80-552-1503-7


Publisher: Slovak University of Agriculture in Nitra

PY, pages: 2016, 421-428

Published on-line: 2016-06-24

Language: eng

Abstract: In the article, the authors focus on the following three thematic areas. At first  the importance of environmental information to enterprise management, which are contained in the international legal standards and highlighted the international environmental conferences. Secondly  the analysis of the current state of ensuring software for environmentally oriented accounting and the issue of valuation input data. Thirdly  the possibility of greening costs and revenues in the accounting – in particular through the code list. In the conclusion, the authors point out recommendations, necessary for implementation of environmentally oriented accounting into practice enterprise as a tool for ensuring information to management activities.

Keywords: code lists, enterprise management, ensuring information, environmentally oriented accounting, greening of costs and revenues, software, valuation of input data

JEL Classification: M41, M21, Q56, C87

Rights: Open Access :: Creative Commons Attribution 4.0 Licence
Creative Commons License
Toto dielo je publikované pod/This work is licensed under a Creative Commons Attribution 4.0 International License.