Home  Journals  Economic Analysis: Theory and Practice  28(157) - 2009 October

Innovation activity and environmental activity in the enterprises’ accounting system: the problem formulation and its development

Available online: 10 November 2009

Subject Heading: INNOVATIVE AND ECOLOGICAL ACTIVITY

JEL Classification: 

The article substantiates the necessity to branch the types of economic activity such as “innovation activity” and “environmental activity” in the classification. They are considered as the objects of management and accounting. Accounting is suggested to be realised by means of branching innovation accounting and environmental accounting within the traditional accounting and reporting system as quite autonomous subsystems of the management infobase. In turn, innovation activity and environmental activity must be presented through their accounting objects - “innovation costs” and “environmental costs”.

Keywords: innovations, ecology, activity, the account, expenses

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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