FORESTRY EXTERNALITIES IN THE ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEM
Journal Title: Problems of Management in the 21st Century - Year 2012, Vol 5, Issue 12
Abstract
Environmental management accounting is an environmental voluntary instrument, which is aimed at environmental and economic benefits. It is possible to apply environmental management accounting in different industry sectors. In case of forestry a challenging idea is to take into account all forestry externalities. It is important to try to find a solution to comprehend all forestry outputs into a system of environmental management accounting because externalities are often excluded and result is that managers do not have correct information for their decisionmaking. That is why it is important to know whether the accounting system includes externalities and how internalize all externalities. The problem is a methodology of assessing the externalities and willingness to allow externalities particularly in private enterprises. Assessment of externalities is not an invincible problem but a problem is to know what is their impact on enterprises and on society. A possibility to make a decision including externalities is what we want to solve. A lot of monetary and nonmonetary outputs exist in forestry. That is why we selected a forestry enterprise as an example.
Authors and Affiliations
Miroslav Hájek, Karel Pulkrab, Jaroslava Hyršlová
Keywords
Related Articles
- EP ID EP32139
- DOI -
- Views 312
- Downloads 0
EValuatINg thE Roll of SERVIcE QualIty aS a MEdIatoR oN uSER SatISfactIoN IN E- goVERNMENt applIcatIoNS
This study is designed to assess the mediating effect of the Service Quality in shaping the experience of users of e-Government applications. Users normally evaluate their satisfaction in using technological innovation...
THE IMPACT OF INCENTIVES ON PRODUCTIVITY OF FIRMS IN GHANA: A CASE STUDY OF GHANA AIRPORT COMPANY LIMITED
The study investigates the impact of incentives on the productivity of frms in Ghana. The study had the following objectives: to establish the relationship between incentives and higher productivity among workers, to f...
THE ACCOUNTING OF NON-PROFIT ORGANIZATIONS IN PORTUGAL: THE CASE OF PRIVATE INSTITUTIONS OF SOCIAL SOLIDARITY (IPSS)
The nonprofit sector is made up of nonprofit organizations that, by law or custom, do not distribute any profit that may be generated by the Associates. They are institutionally separate from government, are self manag...
KNOWLEDGE LIFE CYCLE AND ITS APPLICATION IN AUTOMOTIVE INDUSTRY
Knowledge management (KM) is attracting considerable attention as many organizations realize that they compete in a knowledge economy. Therefore, a key source of sustainable competitive advantage relies on managing kno...
POST-MERGER INTEGRATION ISSUES: A LONGITUDINAL PUBLIC SECTOR CASE-STUDY
Employee resistance to change draws on conventional knowledge and prior research. Hence resistance is presupposed before a merger. In the literature advice is given on how to minimize resistance to change. A main recom...