Rachunkowość jako system pomiaru dokonań jednostki gospodarczej w środowisku przyrodniczym
Accounting as a system for measuring achievements of business entity in natural environment
Author(s): Aleksandra FerensSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: environmental information; environmental accounting
Summary/Abstract: The great importance of natural environment in the functioning of business entity enforces the need for description, measurement, valuation of these relationships and incorporating them in the management of taking decisions. This assumption requires the development of appropriate information systems. An important role in this regard is to be met by the accounting and the environmental accounting in particular, which is the primary information system, revealing and presenting financial and non-financial (environmental) information which is related to settling enterprise’s accounts with the environment for its activities.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 297
- Page Range: 72-82
- Page Count: 11
- Language: Polish