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
DOI: http://dx.doi.org/10.15414/isd2016.s6.04
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
Toto dielo je publikované pod/This work is licensed under a Creative Commons Attribution 4.0 International License.
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