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International Accounting
 

Environmental accounting within the system of accounting types

Vol. 19, Iss. 12, JUNE 2016

PDF  Article PDF Version

Received: 25 February 2015

Accepted: 25 February 2015

Available online: 28 June 2016

Subject Heading: SOCIAL AND ENVIRONMENTAL ACCOUNTING

JEL Classification: 

Pages: 52-66

Gogoleva T.N. Voronezh State University, Voronezh, Russian Federation
tgogoleva2003@mail.ru

Bakhturina Yu.I. Voronezh State University, Voronezh, Russian Federation
jbakht@mail.ru

Importance The growing importance of environmental information and corporate sustainable development gave rise to environmental accounting. Notwithstanding several decades of its existence, many theoretical, organizational and methodological fundamentals remain underdeveloped. Scientists and practicing economists have no common point of view on the status of environmental accounting within the framework of accounting types, since opinions on the environmental accounting concept, scope, entities, methods, etc. are very disputable and controversial.
Objectives The research aims at determining the status of environmental accounting within the framework of accounting types, using generalization approach and critical evaluation of available characteristics.
Methods The article employs an analysis, system approach to explaining and substantiating theoretical, organizational and methodological provisions of environmental accounting. It specifies the status of environmental accounting within the framework of operational, financial, statistical and social accounting.
Results As a result of the research, we provide our own definitions of environmental accounting, environmental reporting, which differ from already existing definitions in terms of scope and items covered in reporting. We amplify the idea of environmental accounting scope and items and suggest splitting them into two groups, i.e. accounting items related to environmental activities and anthropogenic factors, and indicating their components. The article presents a new concept of ‘facts of environmental activities’. The research compares principles, functions, scope, entities, authorities, methods, indicators of environmental accounting with identical components of operational and statistical accounting, and states the composition of environmental reporting.
Conclusions and Relevance We conclude that environmental accounting is a part of conventional accounting system used by entities and including operational, financial, statistical accounting. It may be kept separately or as part of social accounting. If practically used, the results of the research may contribute to articulating a more specific definition of productivity and efficiency of corporations’ environmental activities.

Keywords: environmental accounting, environmental reporting, industrial enterprise, environmental activities, social accounting

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