Journal of Accounting and Management Information Systems (JAMIS)


Supp/2008 ,   p487..500

Alin Ionel IENCIU
Sorin Achim

Keywords:   Environmental accounting system, environmental costs, environmental performance

The green accounting faces a number of problems, such as the lack of support of information, specialized personnel, as well as the absence of proportional international accounting models. The connection between natural-green and financial accounting, can be achieved by adoption of environmental management and information systems which more and more are essential in order to link the environment and the economic performance of an enterprise. In this study we analyze the environmental benefits and costs, the costs and the benefits of implementing environmental information systems in an organization. The article examines the interaction between the environment and the economic performance of enterprises by the adoption of environmental management systems and information green accounting systems. Although accounting information systems of environmental management have been developed, the difficulties in allocation of environmental cost continue, being a challenge for an accountant.