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International Conference “New Technologies, Development and Applications”

NT 2022: New Technologies, Development and Application V pp 1017–1023Cite as

Green Accounting with Special Reference to Montenegro

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Part of the Lecture Notes in Networks and Systems book series (LNNS,volume 472)

Abstract

The problem of environmental protection has been in focus for many decades and different professions, including accounting, are taking part in solving it. In this regard, the emergence of the concept of green accounting arose as a necessary consequence to integrate within the existing business policy of the company environmental dimension that will allow continuity in achieving business efficiency while respecting the principles of sustainability of the system as a whole. The available literature as well as many studies conducted lead to the conclusion that the green accounting concept is still in its infancy, especially in developing countries. This is confirmed by a pilot survey conducted in Montenegro in 2021. Therefore, the aim of this paper is to point out this very important issue, especially among academics and researches in order to contribute to sustainable development at global and national level, and additionally improve the quality of negotiations regarding chapter 27 and Montenegro's integration into the European Union.

Keywords

  • Green accounting
  • GHG concept
  • Pilot survey
  • Montenegro

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Author information

Authors and Affiliations

  1. Faculty of Economics, University of Montenegro, Jovana Tomasevica 37, 81 000, Podgorica, Montenegro

    Milijana Novovic Buric & Ana Lalevic Filipovic

  2. University of Donja Gorica, 81 000, Podgorica, Montenegro

    Anđela Jaksic Stojanovic

Authors
  1. Milijana Novovic Buric
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  2. Ana Lalevic Filipovic
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  3. Anđela Jaksic Stojanovic
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Corresponding author

Correspondence to Milijana Novovic Buric .

Editor information

Editors and Affiliations

  1. Academy of Sciences and Arts of Bosnia and Herzegovina, Sarajevo, Bosnia and Herzegovina

    Isak Karabegović

  2. Northampton Square, City University of London, London, UK

    Prof. Ahmed Kovačević

  3. Faculty of Traffic and Transport Sciences, University of Zagreb, Zagreb, Croatia

    Sadko Mandžuka

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Novovic Buric, M., Lalevic Filipovic, A., Jaksic Stojanovic, A. (2022). Green Accounting with Special Reference to Montenegro. In: Karabegović, I., Kovačević, A., Mandžuka, S. (eds) New Technologies, Development and Application V. NT 2022. Lecture Notes in Networks and Systems, vol 472. Springer, Cham. https://doi.org/10.1007/978-3-031-05230-9_120

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