The Development Of Green And Ethical Accounting Practices Accounting Essay


Because of there is a high speed development in the industry, although the modern industry provides abundant material products for people daily life. But it also leads to increasingly serious environmental pollution. And human society development depends on the material resources and the ecological environment, they already showed signs of exhaustion, which makes the natural material basis for the development of the global economy was shaken. To solve this problem, green and ethical accounting begins to develop.

The green accounting also called environment accounting, is the currency as the main unit of measurement, based on relevant laws and regulations, measuring and recording environmental pollution, environmental control, environmental development costs, maintenance and development of the formation of the benefits to the environment at the same time to carry on the reasonable measurement and report, and comprehensive assessment of environmental performance and environmental activities on enterprise financial results affect an emerging discipline. It tries to combine accounting and environmental economics, through effective value management, achieve the purpose of coordinating economic development and environmental protection.

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Green accounting is on the basis of worsening in the environmental resources and criticism traditional accounting. And in traditional accounting, there only exists the ownership of the property price that can be reflected in the accounts table and it is the ownership of the property price. Such as air, oceans and the ozone layer is very important to human beings, but the ownership of things cannot be the content of the accounting. The enterprises to use and damage these things are not recorded in the operating cost, which not only make profits inflated. It is more serious to sacrifice the interests of the environment and obtain the behavior of a kind of encouragement.

After entering the 21st century, environmental problems has aroused the concern of the society from all walks of life are more widely. For conservation of nature and the environment, realize the sustainable development of society and economy, environmental protection spending and increased responsibility for compensation. Has reflect on social and economic activities and accounting control functions should reflect the environmental expenditure, income and control.

Green accounting through fully stressed environment the limitation and scarcity of resources, and assign to value and price, the loss shall be compensated, so that the enterprise's responsibility to the society, forcing enterprises to economic benefit, social benefit and ecological benefit into account, really realize the sustainable development of economy.

Green accounting as a branch of accounting, is the environment problem and the combination of the accounting theory method, the basic assumptions, accounting principles, accounting recognition, accounting measurement, accounting record, accounting reporting and so on many aspects of necessity and modern accounting has the same or similar. But because of the complexity of the diversity of environmental problems and resource utilization, inevitably leads to the particularity of the green accounting:

The characteristics of the accounting content, environmental accounting content mainly has the following characteristics: the uncertainty of economic business; Business has a comprehensive and long-term environmental economy;

The characteristic of cost measurement;

3. The diversity of research methods, the traditional accounting research mainly with the basic theory of political economics and mathematics method, environmental accounting will need to involve more wide range of subject areas;

4. Report form features, environment accounting report should disclose financial information, should also disclose non-financial information

With accounting measurement, to reflect and control the social environment resources, improving social environment and resource problems, to achieve economic, ecological and social benefits of simultaneous optimization. Based on the requirement of environmental management, the enterprise in production and business operation and obtain economic benefits at the same time, must attach great importance to the ecological environment and material circulation rule, rational development and utilization of natural resources, insist on sustainable development strategy, try to improve the environmental benefit and social benefit.

Carries on the corresponding accounting system, the value of natural resources, the cost of natural resources, environmental protection and improve benefits brought by the resources and environment and so on to carry on the recognition and measurement, the environmental protection department for the government, industry, investors and social public enterprise by the competent department of environmental objectives, environmental policy and planning and other relevant information. Provide related to the object, of course, the ultimate goal of environmental accounting information is to control and coordinate the relationship between environmental resources and the economic benefit, realize the environmental benefits, social benefits and economic benefits of synchronous optimization, to achieve economic development, social progress and environmental protection harmonious and unified.


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Closely related to enterprise's development and the environment, the deterioration of social environment directly affects the development of the enterprise itself, through the green accounting, actively coordinate the relationship between the enterprise and the environment and resources, to create a good environment for the enterprise, can make the enterprise healthy development, through the environment accounting to reflect, control, and report to the government and the society, make the public understand and support the enterprise's normal business activities.