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Environmental Accounting Implementation and Stimulation of National Business Global Competitiveness: The Case of Thailand

Environmental Accounting Implementation and Stimulation of National Business Global Competitiveness: The Case of Thailand

Prateep Wajeetongratana
Copyright: © 2019 |Pages: 26
ISBN13: 9781522577607|ISBN10: 1522577602|ISBN13 Softcover: 9781522586906|EISBN13: 9781522577614
DOI: 10.4018/978-1-5225-7760-7.ch015
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MLA

Wajeetongratana, Prateep. "Environmental Accounting Implementation and Stimulation of National Business Global Competitiveness: The Case of Thailand." Global Trends of Modernization in Budgeting and Finance, edited by Denis Ushakov, IGI Global, 2019, pp. 299-324. https://doi.org/10.4018/978-1-5225-7760-7.ch015

APA

Wajeetongratana, P. (2019). Environmental Accounting Implementation and Stimulation of National Business Global Competitiveness: The Case of Thailand. In D. Ushakov (Ed.), Global Trends of Modernization in Budgeting and Finance (pp. 299-324). IGI Global. https://doi.org/10.4018/978-1-5225-7760-7.ch015

Chicago

Wajeetongratana, Prateep. "Environmental Accounting Implementation and Stimulation of National Business Global Competitiveness: The Case of Thailand." In Global Trends of Modernization in Budgeting and Finance, edited by Denis Ushakov, 299-324. Hershey, PA: IGI Global, 2019. https://doi.org/10.4018/978-1-5225-7760-7.ch015

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Abstract

Today's system of accounting does not contain sufficient volumes of information about environmental incomes and losses of organizations; therefore, it is nearly impossible to evaluate precisely the efficiency of environmental actions taken and environmental protection systems being implemented in order to maintain and/or increase the environmental balance. One of the key elements in the mechanism increasing the quality of economic performance is the system of environmental accounting. This chapter explains both theory and methodology of environmental accounting and also determines its role and place within the system of existing types of accounting and reporting in accordance with the IFRS requirements and also the Kyoto Protocol. The presented organizational economic mechanism of environmental accounting allows implementing the latter at concrete enterprises to promote and support more efficient managerial decision making.

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