Accrual accounting and performance of the public sector [articol]

Abstract

In Europe, the growing concern for environmental protection, along with expanding environmental legislation led to taking into account environmental audit in small and medium size enterprises (SME). This awareness coincides with that of various bodies involved in the production process, so that it became necessary to introduce environmental issues related to daily decision-making process. It is about developing an appropriate policy regarding environmental agreement in principle with the social, can turn into a powerful marketing tool if used correctly.