FORESTRY EXTERNALITIES IN THE ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEM | Problems of Management in the 21st Century

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FORESTRY EXTERNALITIES IN THE ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEM

Title	FORESTRY EXTERNALITIES IN THE ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEM
Publication Type	Journal Article
Year of Publication	2012
Authors	Hájek, M, Pulkrab, K, Hyršlová, J
Journal	Problems of Management in the 21st Century
Volume	5
Start Page	31-45
Date Published	December/2012
Type of Article	Original article
ISSN	2029-6932
Other Numbers	ICID: 1023455
Keywords	environmental management accounting, forestry externalities, internalization of externalities
Abstract	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.
URL	http://oaji.net/articles/2014/450-1391966200.pdf
DOI	10.33225/pmc/12.05.31
Refereed Designation	Refereed
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