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International Accounting
 

Types of environmental accounting

Vol. 12, Iss. 4, APRIL 2009

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

Rishar Zh. professor of the University of Paris-Dophin, France

Shirobokov V.G. doctor of economic sciences, professor, head of department of accounting and audit of Voronezh State Agrarian University named after K.D. Glinka
vladish@agroeco.vsau.ru

Altukhova Yu.V. Voronezh State Agrarian University named after K.D. Glinka ;

The first works devoted to environmental problems appeared in the beginning of 1970s of the previous century. The reference point of reformation of indexes of GDP in the system of national accounting may be taken the work of American researchers.
     Sometimes it is difficult to understand the “jungles” of different types of environmental accounting since the notion “environment” itself is unclear and in the process of study of this new field of accounting problems arise. For the purposes of structuring of decisions suggested by authors the classification of types of accounting environment has been suggested. The basis of classification will be seven basic criteria allowing disclosing contents of information system about environment.

Keywords: accounting, environment, national accounting, classification, criteria, information system

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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