書誌事項

Corporate environmental accounting

Stefan Schaltegger with Kaspar Müller, Henriette Hindrichsen

Wiley, c1996

大学図書館所蔵 件 / 43

この図書・雑誌をさがす

注記

Bibliography: p. [271]-298

Includes index

内容説明・目次

内容説明

Environmental accounting is an increasingly important area of management accounting - focusing on the financial implications and impacts of business on the environment. Businesses are frequently subject to statutory requirements with regard to environmental accounting. This text provides a conceptual overview of environmental accounting and serves as an introduction to the main issues. It identifies the problems that arise when conventional accounting takes the environment into consideration, and it links environmental with traditional accounting.

目次

  • The Framework of Environmental Accounting
  • Introduction to Environmentally Differentiated Accounting
  • Environmentally Differentiated Managerial Accounting
  • Environmentally Differentiated Financial Accounting
  • Other Environmentally Differentiated Accounting Systems Management
  • Introduction to Ecological Accounting
  • Internal Ecological Accounting
  • External Ecological Accounting
  • Other Accounting Systems
  • Integrating Traditional and Ecological Accounting
  • Environmental Reporting
  • Environmental Accounting Serving Environmental
  • Outlook.

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