Environmentally oriented accounting and issues of ensuring software
Author(s) -
E. Škorecová,
Petra Ďurkáčová
Publication year - 2016
Language(s) - English
Resource type - Conference proceedings
DOI - 10.15414/isd2016.s6.04
Subject(s) - computer science , software , accounting , risk analysis (engineering) , business , programming language
In the article, the authors focus on the following three thematic areas: 1. the importance of environmental information to enterprise management, which are contained in the international legal standards and highlighted the international environmental conferences, 2. the analysis of the current state of ensuring software for environmentally oriented accounting and the issue of valuation input data, 3. the possibility of greening costs and revenues in the accounting – in particular through the code list. In the conclusion, the authors point out recommendations, necessary for implementation of environmentally oriented accounting into practice enterprise as a tool for ensuring information to management activities.
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