会计英文文献及翻译分享.pdfVIP

IMPLEMENTING ENVIRONMENTAL COST ACCOUNTING IN SMALL AND MEDIUM-SIZED COMPANIES 1．ENVIRONMENTAL COST ACCOUNTING IN SMES Since its inception some30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002). As environmental costs are commonly assessed as overhead costs, neither the