Due to these limitations of hidden costs, corporate accounts do not provide all relevant facts for crucial business decisions such as what to produce, what inputs to use, and what technologies to employ, and national accounts do not fully reflect national well-being. This course is designed to give theoretical and applied understanding of environmental accounting issues at corporate and national levels. The course is divided in two parts corporate accounts and national accounts. In each part, the first section introduces core concepts, and the second section focuses on selected case studies. Students will also be exposed to computer programs of environmental accounting.
Case studies are to be prepared and presented by students, and are to be followed by a discussion.
Anthony, Robert N. 1996. Essentials of Accountig. Walley, Noah and Bradley Whitehead. It s Not Easy Being Green. Daryl Ditz, Janet Ranganathan, and R. Darryl Banks.1995.