Naslov
APROACH TO UNDERSTANDING ENVIRONMENTAL MANAGEMENT ACCOUNTING IN HOSPITALITY INDUSTRY

Autori
Peršić, Milena ; Janković, Sandra ; Vlašić, Dubravka

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
International conference: General Accounting Theory - towards balancing the society / - Varšava : Krakow University ; Grand Valley State University Michigan, 2004

Skup
General Accounting Theory - towards balancing the society

Mjesto i datum
Varšava, Poljska, 16.05.2004. - 19.05.2004

Vrsta sudjelovanja
Demonstracija

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
: environmental accounting; environmental costs; information; hospitality management

Sažetak
Environmental strategies (green strategies) and their related costs now are being recognized by a range corporation in hospitality industry-worldwide. This paper offers recommendations for the introduction of environmental accounting practices in hotel enterprises. It argues for the importance of developing relevant cost management systems that support environmental strategies and management. Focus is on environmental cost categories and potential classifications and approaches for hospitality management decision-making and control purposes. It is a task of environmental management accounting, where the development of the accountant's role will be set within an environmental management context. Environmental management accounting information have to be helpful for hospitality management in decision making on environmental issues. It helps to review their environmental position, developing and implementing policies and strategies, improve their position and adjust management system to ensure ongoing improvement and effective management. Environmental costs are becoming an interesting area in hospitality managerial accounting.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA