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Article
Publication date: 2 March 2010

Cornelia Dascalu, Chirata Caraiani, Camelia Iuliana Lungu, Florian Colceag and Gina Raluca Guse

The purpose of this paper is to examine the externalities in social environmental accounting.

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Abstract

Purpose

The purpose of this paper is to examine the externalities in social environmental accounting.

Design/methodology/approach

The paper is based on the fundamental research that is related to inductive accounting theory and uses scientific methods for identification of theoretical and practical difficulties of recognizing the externalities in social environmental accounting.

Findings

The main finding of the paper is that the information portfolio for the assessment of the externalities will contribute to the accurate estimation of the accounting offer and to the objective judgment of the requested information of this kind within the global performance management. This feat will allow construction of a pertinent informational base concerning the externalities, for integration of the external social costs into the conventional accounting model with a view to smoothly substantiating the socioeconomic and environmental policies.

Practical implications

This paper focuses on designing a social arrangement that, in the presence of externalities, can offer an optimal allocation of resources and thus a maximization of welfare for Romanian companies.

Originality/value

The paper helps put the organization in a stronger competitive position in relation to firms that apply only conventional accounting and is not extensively and creatively in using the outcomes of expanding social environmental accounting in its decision making.

Details

International Journal of Accounting & Information Management, vol. 18 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Content available
Article
Publication date: 2 March 2010

443

Abstract

Details

International Journal of Accounting & Information Management, vol. 18 no. 1
Type: Research Article
ISSN: 1834-7649

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