{"id":"https://openalex.org/W595583476","doi":"https://doi.org/10.6007/ijarafms/v4-i4/1302","title":"Environmental Cost - An Environment Management Accounting Component","display_name":"Environmental Cost - An Environment Management Accounting Component","publication_year":2014,"publication_date":"2014-11-29","ids":{"openalex":"https://openalex.org/W595583476","doi":"https://doi.org/10.6007/ijarafms/v4-i4/1302","mag":"595583476"},"language":"en","primary_location":{"id":"doi:10.6007/ijarafms/v4-i4/1302","doi":"https://doi.org/10.6007/ijarafms/v4-i4/1302","is_oa":true,"landing_page_url":"https://doi.org/10.6007/ijarafms/v4-i4/1302","pdf_url":null,"source":{"id":"https://openalex.org/S4210192748","display_name":"International Journal of Academic Research in Accounting Finance and Management Sciences","issn_l":"2225-8329","issn":["2225-8329","2308-0337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.6007/ijarafms/v4-i4/1302","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083669963","display_name":"Ileana \u2013 Sorina Rakos","orcid":"https://orcid.org/0000-0002-4109-9487","observed_orcids":["https://orcid.org/0000-0002-4109-9487"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ileana \u00e2\u0080\u0093 Sorina RAKOS","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5040332040","display_name":"Andreea ANTOHE","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Andreea ANTOHE","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.09629915,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"4","issue":"4","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12883","display_name":"Sustainable Development and Environmental Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-costs","display_name":"environmental costs","score":0.968999981880188},{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.9480000138282776},{"id":"https://openalex.org/keywords/environmental-management-accounting","display_name":"environmental management accounting","score":0.9319999814033508},{"id":"https://openalex.org/keywords/environmental-impact-of-economic-activity","display_name":"environmental impact of economic activity","score":0.796999990940094},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.6700000166893005},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5989999771118164},{"id":"https://openalex.org/keywords/romanian-enterprises","display_name":"Romanian enterprises","score":0.578000009059906}],"concepts":[{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6090705394744873},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.605501115322113},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5947678089141846},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.557610034942627},{"id":"https://openalex.org/C48807843","wikidata":"https://www.wikidata.org/wiki/Q3491300","display_name":"Environmental scanning","level":4,"score":0.5438029170036316},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5351371169090271},{"id":"https://openalex.org/C70798638","wikidata":"https://www.wikidata.org/wiki/Q4575211","display_name":"Environmental quality","level":2,"score":0.5250434875488281},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48374462127685547},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4812597930431366},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.4595017433166504},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.4582878649234772},{"id":"https://openalex.org/C145096142","wikidata":"https://www.wikidata.org/wiki/Q5333450","display_name":"Economic cost","level":2,"score":0.4434705078601837},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4390257000923157},{"id":"https://openalex.org/C164749845","wikidata":"https://www.wikidata.org/wiki/Q320389","display_name":"Environmental impact assessment","level":2,"score":0.43665558099746704},{"id":"https://openalex.org/C40003211","wikidata":"https://www.wikidata.org/wiki/Q5570838","display_name":"Global environmental analysis","level":2,"score":0.4366476237773895},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.43244698643684387},{"id":"https://openalex.org/C176908870","wikidata":"https://www.wikidata.org/wiki/Q4530286","display_name":"Environmental consulting","level":4,"score":0.41660404205322266},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.4011121988296509},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.40057098865509033},{"id":"https://openalex.org/C51832835","wikidata":"https://www.wikidata.org/wiki/Q1520901","display_name":"Environmental management system","level":3,"score":0.35020697116851807},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.25217270851135254},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21778041124343872},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.11759293079376221},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C133425853","wikidata":"https://www.wikidata.org/wiki/Q60571","display_name":"Neoclassical economics","level":1,"score":0.0},{"id":"https://openalex.org/C59822182","wikidata":"https://www.wikidata.org/wiki/Q441","display_name":"Botany","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C88862950","wikidata":"https://www.wikidata.org/wiki/Q11453","display_name":"Irrigation","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.6007/ijarafms/v4-i4/1302","doi":"https://doi.org/10.6007/ijarafms/v4-i4/1302","is_oa":true,"landing_page_url":"https://doi.org/10.6007/ijarafms/v4-i4/1302","pdf_url":null,"source":{"id":"https://openalex.org/S4210192748","display_name":"International Journal of Academic Research in Accounting Finance and Management Sciences","issn_l":"2225-8329","issn":["2225-8329","2308-0337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:hur:ijaraf:v:4:y:2014:i:4:p:166-175","doi":null,"is_oa":false,"landing_page_url":"http://hrmars.com/hrmars_papers/Article_16_Environmental_Cost.pdf","pdf_url":"http://hrmars.com/hrmars_papers/Article_16_Environmental_Cost.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.677.86","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.677.86","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://hrmars.com/hrmars_papers/Article_16_Environmental_Cost.pdf","raw_type":"text"}],"best_oa_location":{"id":"doi:10.6007/ijarafms/v4-i4/1302","doi":"https://doi.org/10.6007/ijarafms/v4-i4/1302","is_oa":true,"landing_page_url":"https://doi.org/10.6007/ijarafms/v4-i4/1302","pdf_url":null,"source":{"id":"https://openalex.org/S4210192748","display_name":"International Journal of Academic Research in Accounting Finance and Management Sciences","issn_l":"2225-8329","issn":["2225-8329","2308-0337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/12","score":0.5171999931335449,"display_name":"Responsible consumption and production"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W2077016814","https://openalex.org/W3170999623"],"related_works":["https://openalex.org/W2943709449","https://openalex.org/W4402254252","https://openalex.org/W2212970389","https://openalex.org/W1519334932","https://openalex.org/W2318624779","https://openalex.org/W7096704338","https://openalex.org/W6981582707","https://openalex.org/W1539345852","https://openalex.org/W2551096022","https://openalex.org/W7097047107"],"abstract_inverted_index":{"Abstract":[0],"The":[1],"present":[2],"article":[3],"intends":[4],"to":[5,54,95,145,193],"highlight":[6],"the":[7,10,13,17,24,30,35,44,50,66,69,72,76,78,81,85,89,96,107,114,118,122,125,131,137,147,150,155,160,165,173,176,181,184,195,199,209,214,217],"importance":[8],"of":[9,12,20,29,49,68,71,102,113,127,136,149,164,175,197,216],"impact":[11,70,115],"economic":[14,32,73,104,119,138,157],"activities":[15,151],"on":[16,75,98,121,159],"environment,":[18,77,123,161],"and":[19,26,92,111,124,133,202],"its":[21],"integration":[22],"in":[23,130,180,213],"decisional":[25,134],"financial":[27,132],"system":[28],"national":[31],"entities.":[33],"During":[34],"last":[36],"decade,":[37],"a":[38,61,170],"new":[39],"challenge":[40],"has":[41],"appeared":[42],"for":[43,106],"professional":[45],"accountant,":[46],"namely":[47],"that":[48],"environmental":[51,82,166,185,204],"accounting,":[52],"meant":[53],"maximize":[55],"life":[56],"quality.":[57],"Environmental":[58],"accounting":[59],"is":[60],"global":[62],"concept,":[63],"and,":[64],"from":[65],"perspective":[67],"activity":[74,120],"authors":[79],"consider":[80],"cost":[83],"as":[84,169],"essential":[86],"instrument":[87],"providing":[88],"information":[90,129],"volume":[91],"quality":[93],"necessary":[94],"managers":[97],"different":[99,189],"hierarchic":[100],"levels":[101],"an":[103],"entity":[105],"assessment,":[108],"identification,":[109],"analysis":[110],"recording":[112],"produced":[116],"by":[117,154,162,188],"use":[126],"such":[128],"process":[135],"entity.":[139],"Within":[140],"this":[141],"context,":[142],"we":[143,191],"intend":[144,192],"show":[146],"effect":[148],"carried":[152,178],"out":[153,179],"Romanian":[156],"entities":[158],"means":[163],"cost.":[167],"Having":[168],"starting":[171,210],"point":[172],"stage":[174],"researches":[177],"literature":[182],"regarding":[183],"cost,":[186],"made":[187],"experts,":[190],"prove":[194],"opportunity":[196],"knowing":[198],"current,":[200],"future":[201],"potential":[203],"costs":[205],"which,":[206],"actually,":[207],"represent":[208],"point,":[211],"both":[212],"achievement":[215]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":10},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
