The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental … accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to … describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is …

implementation of those decisions. Where accounting (management) enters? It is part of the total information, available to management …. It is important to recognize the partial role of accounting. Accounting is only a part of the complex set of information … and organizational structures. The role of accounting is to provide relevant financial information within those structures …