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INTERNATIONAL JOURNAL OF SCIENTIFIC DEVELOPMENT AND RESEARCH
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ISSN Approved Journal No: 2455-2631 | Impact factor: 8.15 | ESTD Year: 2016
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Paper Title: Emerging trend in financial accounting - Green Accounting
Authors Name: Dr. Dhara Shah , Ms. Anisha Modi
Unique Id: IJSDR1904059
Published In: Volume 4 Issue 4, April-2019
Abstract: Green accounting is a contemporary issue in financial accounting. This paper focuses to identify the current trends in green accounting. It also emphasizes on the people’s perception regarding green accounting. It was found that most of the respondents felt there is a need of moving towards green accounting and that all the enterprises should start adopting green accounting. It has been observed that India has taken a step forward towards quantifying green accounting. So this might help us to eliminate the problem of non-quantification of green accounting. It is corporate social responsibility for all the enterprises to adopt green accounting. Biggest challenge of environmental accounting and reporting is that it lacks economic value. There is no benchmark or standard method for calculating the value of environmental products. Exclusive accounting standard for environmental accounting is not mentioned. Exempting certain industries it is not a legal obligation to report environmental accounting. No company or industry data is available which would indicate the number of companies reporting environmental accounting. So it becomes a challenge for all of us.
Keywords: Green accounting, corporate social responsibility
Cite Article: "Emerging trend in financial accounting - Green Accounting", International Journal of Science & Engineering Development Research (www.ijsdr.org), ISSN:2455-2631, Vol.4, Issue 4, page no.268 - 272, April-2019, Available :http://www.ijsdr.org/papers/IJSDR1904059.pdf
Downloads: 000102098
Publication Details: Published Paper ID: IJSDR1904059
Registration ID:190407
Published In: Volume 4 Issue 4, April-2019
DOI (Digital Object Identifier):
Page No: 268 - 272
Publisher: IJSDR | www.ijsdr.org
ISSN Number: 2455-2631

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