FORESTRY EXTERNALITIES IN THE ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEM

Environmental management accounting is an environmental voluntary instrument, which is aimed at environmental and economic benefits. It is possible to apply environmental management accounting in different industry sectors. In case of forestry a challenging idea is to take into account all forestry...

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Bibliographic Details
Published inProblems of Management in the 21st Century Vol. 5; no. 1; pp. 31 - 45
Main Authors Hájek, Miroslav, Pulkrab, Karel, Hyršlová, Jaroslava
Format Journal Article
LanguageEnglish
Published Siauliai Scientia Socialis, Ltd 01.01.2012
Scientia Socialis, UAB
Scientia Socialis Ltd
Subjects
21st century
Accounting systems
Business Economy / Management
Cooperation
Decision making
Economy
Environmental accounting
Environmental aspects
Environmental impact
Environmental management
Externality
Information sources
Knowledge management
Management accounting
Performance management
internalization of externalities
externalities
environmental management accounting
forestry externalities
forestry outputs
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Summary:Environmental management accounting is an environmental voluntary instrument, which is aimed at environmental and economic benefits. It is possible to apply environmental management accounting in different industry sectors. In case of forestry a challenging idea is to take into account all forestry externalities. It is important to try to find a solution to comprehend all forestry outputs into a system of environmental management accounting because externalities are often excluded and result is that managers do not have correct information for their decisionmaking. That is why it is important to know whether the accounting system includes externalities and how internalize all externalities. The problem is a methodology of assessing the externalities and willingness to allow externalities particularly in private enterprises. Assessment of externalities is not an invincible problem but a problem is to know what is their impact on enterprises and on society. A possibility to make a decision including externalities is what we want to solve. A lot of monetary and nonmonetary outputs exist in forestry. That is why we selected a forestry enterprise as an example.
ISSN:2029-6932
2538-712X
DOI:10.33225/pmc/12.05.31