Environmental accounting

Author: Xu Jialin / Meng Fanli et al. (editors)
Publisher:
Publish Date: 2004-12-01
Features: This book is the first comprehensive treatise on this subject published openly in China. The authors responsible for writing each chapter are professors and associate professors from domestic finance and economics universities and comprehensive universities, forming two academic groups: one is accounting PhDs whose theses focus on environmental accounting and related issues; the other is scholars who have already achieved prominent research results in the field of environmental accounting and its related areas. Therefore, the content of this book can be said to concentrate on reflecting the main research achievements of domestic accounting scholars in this field. The book consists of eleven chapters, which can be roughly divided into three parts.
Part 1: Chapters 1 to 4, primarily covering the foundational theoretical issues related to establishing environmental accounting:
- Chapter 1: Sustainable Development Strategy and Environmental Accounting
- Chapter 2: The Formation and Development of Environmental Accounting
- Chapter 3: Basic Theories of Environmental Accounting
- Chapter 4: Environmental Accounting Information and Disclosure
Part 2: Chapters 5 to 8, primarily addressing specialized topics in environmental accounting:
- Chapter 5: Environmental Assets
- Chapter 6: Environmental Liabilities
- Chapter 7: Environmental Costs
- Chapter 8: Environmental Performance
Part 3: Chapters 9 to 11, primarily focusing on specialized issues in environmental accounting:
- Chapter 9: Environmental Accounting Analysis
- Chapter 10: Environmental Management Accounting
- Chapter 11: Environmental Auditing
This book is not only suitable for postgraduate and undergraduate students of accounting and related disciplines to learn and understand this field but also provides important reference value for researchers, practitioners, and managers in accounting and related fields to stay informed about research trends and professional knowledge in this area.