Earticle

초록

영어

E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

목차

I. 序言
 ll. 環境會計의 개념
  1. 환경회계의 도입
  2. 환경회계의 전제
 III. 環境會計의 構築
  1. 환경회계의 환경비용 측정
  2. 사회적 비용의 분류기준
 IV. Acoountability의 개념
  1. Accountability의 도입배경
  2. Accountability의 의의
 V. Accountability의 構造
 VI. 환경회계와 Accountability
 VII. 結言
 참고문헌
 Abstract

저자

• 박이봉 [ Park, Lee-bong | 경남정보대학 경영정보계열 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  경영과 정보연구 [Management Information Systems review]

• 간기

  계간

• pISSN

  1598-2459

• 수록기간

  1997~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 658