Accounting through green-colored glasses: Teaching environmental accounting

Many firms are finding that some of their most costly and challenging accounting problems are in the environmental area. Environmental accounting can be defined simply as understanding, recognition and incorporation of the impact of environmental issues upon a firm's traditional accounting sub-...

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Veröffentlicht in:Issues in accounting education 1997-04, Vol.12 (1), p.129
Hauptverfasser: Sefcik, Stephan E, Soderstrom, Naomi S, Stinson, Christopher H
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creator Sefcik, Stephan E
Soderstrom, Naomi S
Stinson, Christopher H
description Many firms are finding that some of their most costly and challenging accounting problems are in the environmental area. Environmental accounting can be defined simply as understanding, recognition and incorporation of the impact of environmental issues upon a firm's traditional accounting sub-systems. A recent paper describes how environmental accounting issues can be incorporated into existing courses or made the focus of a new elective. Examples are included that describe environmental issues in the areas of financial, managerial, information systems, auditing and tax.
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subjects Accounting
Capital budgeting
Capital expenditures
Classroom Communication
College students
Costs
Curricula
Decision making
Disclosure
Education
Educational Change
Environmental accounting
Environmental impact
Ethics
Financial reporting
Information systems
Management Discussion & Analysis
Social accounting
Staff accounting bulletins
Students
Teaching
Teaching Methods
Valuation
title Accounting through green-colored glasses: Teaching environmental accounting
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