Environmental Accounting: A Mandatory

Ariesanti, Alia Environmental Accounting: A Mandatory. International Conference on Green World in Business and Technology 2012.

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Competition in the business world that increasingly tight sometimes makes companies often ignore the impact on the environment, such as air pollution, water and soil pollution, noise, and so forth. As a result, the environment and the ecosystem become unbalanced. These conditions lead to a new paradigm of business-oriented activities 3P (planet, people and profit) or often referred to as triple bottom line.
When the world focuses on the movement of care for the environment, accounting adapted to be ready to face the various problems that arise as a consequence of industrial processes, thus was born the term green accounting or environmental accounting. Environmental accounting is a field of accounting that serves to identify, measure, assess, and report on environmental cost accounting.
There are already some regulations in Indonesia that regulates the disclosure of environmental liabilities, the nature of the disclosure is voluntary. However, given the importance of applying environmental accounting, the disclosure of such information is more directed as a mandatory

Item Type: Artikel Umum
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisi / Prodi: Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User: Dr. M.Si. Alia Ariesanti
Date Deposited: 27 Jul 2015 09:16
Last Modified: 27 Jul 2015 09:16
URI: http://eprints.uad.ac.id/id/eprint/2310

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