Върху екологичното отчитане и проблемите пред прилагането му от компаниите в България

Автори:
Страници: 29-35

Резюме:

The aim of this paper is to examine the fundamental barriers to the implementation of environmental accounting in Bulgarian enterprises. An academic research regarding environmental accounting has been conducted. Due to the bilateral interaction between environment and enterprises, as well as the effects on people and biodiversity, the traditional separation of accounting into management and financial is developed with the application of new accounting tools. Main obstacles before the implementation of environmental accounting in Bulgarian enterprises are deduced. A part of them regard hindrances to the identification of effects caused by the companies' activities on the environment. Other aspects concern the lack of clearly defined rules and regulations for environmental accounting. What is more, difficulties, caused by insufficient knowledge of managers and accountants with regard to environmental specifics, are analysed.

Ключови думи:

environmental accounting; implementation; Bulgarian enterprises.

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