IREK – AESM (Institutional Repository of Economic Knowledge)

Theoretical accounting framework of industrial waste recycling

Show simple item record

dc.contributor.author Sushko, Volha
dc.date.accessioned 2020-02-11T12:50:39Z
dc.date.available 2020-02-11T12:50:39Z
dc.date.issued 2019-04
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/67
dc.description SUSHKO, Volha. Theoretical accounting framework of industrial waste recycling. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 319-323. ISBN 978-9975-127-67-7. en_US
dc.description.abstract Nowadays “circular” economy becomes extremely relevant in conditions of ineffective ecoresources’ use and environmental instability. In modern scientific research it’s considered as one of the imperatives of environmental-economic accounting and sustainable development as a whole. Industrial waste recycling, in its’ turn, as a huge component of “circular” economy, makes some challenges to the current accounting system in the Republic of Belarus. The Belarusian enterprises do not reflect any information about waste recycling in their accounting (financial) statements. It causes the lack of information which describes economic and environmental effect of industrial waste recycling in enterprise’s economic activity. That’s why there is no doubt that there is no complex accounting system for industrial waste recycling, which would allow to show the natural resources flow and its influence on the environment. The purpose of this study is to identify the stages of industrial waste recycling, to identify accounting objects at these stages and to make industrial waste classification for accounting purposes. Among the methods used in the study can distinguish synthesis, analysis, comparison, logical generalization, inference by analogy, classification, grouping and so on. CZU: 657.1:005.936.5 ; JEL: M410, Q20, Q530. en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject circular economy en_US
dc.subject waste accounting en_US
dc.subject industrial waste en_US
dc.subject recycling en_US
dc.title Theoretical accounting framework of industrial waste recycling en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account