Inovația sistemului de invătământ superior contabil prin conservarea biodiversitatii și ecosistemelor

Abstract

National accounting higher education is conforming to changes in the global economy. In this sense, biodiversity and ecosystem services are the next steps in the evolution of sustainable development based on transparency. Ecosystem services are that part of biodiversity that carries an economic and accounting footprint with reference to supply, extraction and production services. Improved accounting involves reviewing the content of expenses and including those related to biodiversity conservation, risk and opportunity assessment criteria, cost content and the concept of biodiversity performance. JEL: M14, M41, Q57, L25, I23; CZU: [657.1:378.091.214]:001.895; DOI: https://doi.org/10.53486/isc2024.02