The Accounting Has and Needs to be Involved in Protecting the Environment

Author:Dimiter JELIAZKOV, Bulgaria

JEL:

DOI:

Keywords:pollution, information standardization, accounting methodology, financial resources, report on the environment equilibrium, international accounting standard for the environment

Abstract:
Starting from the need to make significant efforts for the sake of protecting the environment, the author proposes certain practical solutions for managing these actions at the level of every economic entity.\r\nThus, arguments are being put forward in favor of the organization and functioning of an information system, based on standards issued at international level and introduced in the local applications, that can support the companies’ management in preventing the pollution and, subsequently, in regenerating the environment.\r\nIn the same time, the author pleads so that the management of the information related to the environment to be accomplished within the accounting department, having in mind that the accounting methodology and technology should allow to generate regular information, in order to make possible the effective use of the financial resources allocated in this process. Certain ideas are launched by means of this article, regarding the organization and management of the accounting, in this field.

---