Sustainable development and environmental accounting: concepts, trends and quality of accounting information

Citation

Dumitrana, M., Jianu, I., Laptes, R. and Florina Popa, A. (2009), "Sustainable development and environmental accounting: concepts, trends and quality of accounting information", International Journal of Accounting & Information Management, Vol. 17 No. 1. https://doi.org/10.1108/ijaim.2009.36617aad.003

Sustainable development and environmental accounting: concepts, trends and quality of accounting information

Article Type: AMIS statement and abstracts From: International Journal of Accounting and Information Management, Volume 17, Issue 1

Sustainable development requires changes in accounting in order to satisfy the accounting information users in their specific environmental decisions for attaining the goals set by this concept. With this end of view, the research team focuses on the following aspects: to define the environmental accounting and its position in the accounting system; to reveal the supplementary information in the benefit of the accounting users; to analyze the position of the Romanian companies towards the environmental accounting; to present the way the Romanian accounting laws affect the environmental accounting; to show how to increase the quality of accounting information if an environmental accounting is accepted; to describe the environmental performance and the quality of the environmental reports.

Keywords: Sustainable development, Environmental accounting quality, Performance

Mihaela Dumitrana, Iulia Jianu, Ramona Laptes and Adriana Florina PopaBucharest Academy of Economic Studies, Bucharest, Romania