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  • 标题:ENVIRONMENTAL MANAGEMENT ACCOUNTING SUPPORT TO ISO 14001 IMPLEMENTATION IN SERBIA:A CASE STUDY
  • 本地全文:下载
  • 作者:Dejan Jovanovic ; Mirjana Todorovic ; Ivana Medved
  • 期刊名称:Fresenius Environmental Bulletin
  • 印刷版ISSN:1018-4619
  • 出版年度:2020
  • 卷号:29
  • 期号:4
  • 页码:2290-2299
  • 语种:English
  • 出版社:PSP Publishing
  • 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.
  • 关键词:Environmental Management;ISO 14001;Environmental Management Accounting
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