ENVIRONMENTAL MANAGEMENT ACCOUNTING SUPPORT TO ISO 14001 IMPLEMENTATION IN SERBIA: A CASE STUDY

被引：0

作者：

Jovanovic, Dejan ^{[1
]}

Todorovic, Mirjana ^{[1
]}

Medved, Ivana ^{[2
]}

机构：

[1] Univ Kragujevac, Fac Econ, Dure Pucara Starog 3, Kragujevac 34000, Serbia

[2] Univ Novi Sad, Fac Econ, Segedinski Put 9-11, Subotica 24000, Serbia

来源：

FRESENIUS ENVIRONMENTAL BULLETIN | 2020年 / 29卷 / 04期

关键词：

Environmental Management; ISO; 14001; Environmental Management Accounting; CERTIFICATION; PERFORMANCE; ISO-14001; SYSTEMS; IMPACT; FIRMS;

D O I：

暂无

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

The main goal of our research is to point to benefits of the implementation of ISO 14001 standard and the role of accounting information in the process of environmental management. The research is methodologically based on the application of a multiple case study of six companies, which is in line with the previous research carried out and the assumptions underlying this method. The research results indicate that the companies recognize the importance of implementing the ISO 14001 standard, i.e. strategic implications of the environmental management process. However, the key problem is that they do not recognize and do not understand the role of accounting support in the process of environmental management.

引用

页码：2290 / 2299

页数：10

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