УПРАВЉАЧКОРАЧУНОВОДСТВЕНА ПОДРШКА МЕРЕЊУ И УНАПРЕЂЕЊУ КОРПОРАТИВНЕ ЕКО-ЕФИКАСНОСТИ
MANAGERIAL-ACCOUNTING SUPPORT TO CORPORATE ECO-EFFICIENCY IMPROVEMENT

Author(s): Dejan Jovanović
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Savez računovođa i revizora Republike Srpske
Keywords: corporate eco-efficiency; environmental performance; economic performance; management accounting; environment
Summary/Abstract: The relationship between environmental and economic performances is an important dimension of the sustainability of an enterprise. It is exactly a combination of the economic and environmental performances of a certain enterprise that is understood as a corporate eco-efficiency concept. By including corporate eco-efficiency in an enterprise’s strategic planning, the management of the enterprise establish a direct link between the goals of the protection of the environment and profitability. Given the fact that there is not only one measure of either economic or ecological efficiency it arises that eco-efficiency is a flexible and multidimensional concept. Starting from the corporate eco-efficiency concept, this paper is aimed at investigating the theoretical methodological challenges of redesigning the standard information offer of managerial accounting in compliance with the measuring requirements and the improvement of corporate eco-efficiency. The methodological procedures and techniques characteristic of social sciences,i.e. the qualitative methodology based upon the descriptive-analytical approach, is going to be applied in the paper. Apart from pointing to multidimensionality when defining corporate eco efficiency ,the goals and possibilities of its improvement are also going to be highlighted in the paper. Special attention will be paid to corporate eco-efficiency measuring and the significance of the information provided by managerial accounting in corporate eco-efficiency measuring and improvement. This research study can be expected to contribute to the improvement of the practical and theoretical understanding of the importance of (1) the corporate eco-efficiency concept, which first of all reflects in its capability of combining two of the three sustainable development axes – the protection of the environment and economy, and (2) the role of managerial accounting in providing information about measuring it.

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