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Environmental Accounting and Competitiveness of Small and Medium Enterprises.
Authors: Obršálová Ilona | Kožená Marcela | Munzarová Simona
Year: 2005
Type of publication: ostatní - přednáška nebo poster
Name of source: Economic and Social Aspects of Sustainable Development
Publisher name: MŽP Praha, MU Brno, Univerzita Pardubice, CEMC Praha
Place:
Page from-to:
Titles:
Language Name Abstract Keywords
cze Environmental Accounting and Competitiveness of Small and Medium Enterprises. The up to date research results have been analysed and the methods relevant to the conditions of Czech companies have been recommended. The respective research is focused primarily on environmental management accounting (EMA) as a mean for business fields (with special focus on small and medium enterprises ? SMEs) are presented. SMEs need a special support for developing and implementing EMA as a mean for environmental management system, with a precondition that it cannot be designed as a general system. Consideration of causes of insufficient implementation of elements of environmental accounting is presented in relation to the competitiveness of SMEs and the conclusions for solution are formulated. environmentální účetnictví, konkurenceschopnost, malé a střední podnikání
eng Environmental Accounting and Competitiveness of Small and Medium Enterprises. The up to date research results have been analysed and the methods relevant to the conditions of Czech companies have been recommended. The respective research is focused primarily on environmental management accounting (EMA) as a mean for business fields (with special focus on small and medium enterprises ? SMEs) are presented. SMEs need a special support for developing and implementing EMA as a mean for environmental management system, with a precondition that it cannot be designed as a general system. Consideration of causes of insufficient implementation of elements of environmental accounting is presented in relation to the competitiveness of SMEs and the conclusions for solution are formulated. environmental accounting, competittivness, smal and midle sized enterprises

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