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Costs and Externalities in the Context of Social and Environmental Crises

Costs and Externalities in the Context of Social and Environmental Crises
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Copyright: 2015
Pages: 26
Source title: Green Accounting Initiatives and Strategies for Sustainable Development
Source Author(s)/Editor(s): Chirața Caraiani (Bucharest University of Economic Studies, Romania), Camelia I. Lungu (Bucharest University of Economic Studies, Romania), Cornelia Dascălu (Bucharest University of Economic Studies, Romania) and Florian Colceag (Bucharest University of Economic Studies, Romania)
DOI: 10.4018/978-1-4666-8720-2.ch004

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Abstract

An in-depth analysis of the current approach of global crises reveals an obvious tendency to use nature as a resource rather than a stakeholder of human activities. The purpose of this chapter is a critical analysis of current knowledge in the field of accounting recognition policies and procedures, leading to a conceptual clarification of externalities induced by climate change. The most important result is an innovative framework for management accounting, based on a complex approach, triggered by the reality of social and environmental crises; the proposed component is the expanding of conventional costing model to an eco-costing model able to generate costs compatible with the sustainable development objectives. A fundamental inductive research is conducted to identify the theoretical and practical difficulties of externalities recognition in social and environmental accounting.

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