STUDY ON THE INTEGRATION OF GREEN ACCOUNTING IN AGRICULTURE
Abstract
The analysis focuses on the integration of green accounting into the agricultural sector as a modern approach to harmonizing economic efficiency with environmental responsibility. It highlights the need to adapt accounting systems so that they reflect not only financial results but also the ecological impact of agricultural activities. The study includes the use of a questionnaire addressed to farmers and representatives of agricultural enterprises, aiming to assess the level of knowledge regarding green accounting, existing practices for reporting environmental indicators, perceived costs and benefits, as well as the challenges faced in implementation. The collected results support the analysis of how green accounting principles can contribute to a more transparent decision-making process and to the sustainable development of agriculture, in line with European environmental policies.
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Copyright (c) 2026 Nadia Cramba, Andreea- Nicoleta Gheorghe, Sorana- Maria Indrieș, Andreea- Patricia Sava, Elena Tonea
This work is licensed under a Creative Commons Attribution 4.0 International License.
LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL
ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)
PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English
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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania
E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031