Dimensions of Environmental Accounting & Reporting - an Empirical Study on Some Industries in Bangladesh

Topics: Environmentalism, Cost, Environment Pages: 46 (12234 words) Published: June 17, 2013

This Chapter covers the following:
➢ Origin of the thesis work
➢ Objective of the report ➢ Scopes of the Study ➢ Methodologies of the Study ➢ Limitations of the Study

1.1 Origin of the Thesis Work
This report has been made for the partial fulfillment of the “Basic Dimensions of Environmental Accounting & Reporting - An Empirical Study on Some Industries in Bangladesh”, with the specified time duration. I had to study on certain topics of “Environmental Accounting or Green Accounting and reporting”, of different organization to prepare the report.

The report was originated to make a study on, environmental accounting and reporting regarding Bangladesh industries and as a part of the fulfillment of thesis report required for the completion of the MBA program of the Department of Business Administration of Stamford University, Bangladesh.

As a part of my study and completion of the MBA degree, the thesis and project work has not been yet submitted by me for any degree, diploma little, any recognition before. Under the Project and thesis, during this research, I have gathered a lot of knowledge regarding the Environmental Accounting and Reporting system in different industries in our country.

1.2 Objective of the report
Main objective:
❖ Achieve experience about environmental accounting and theoretical application of knowledge in the real life.

Specific objective:
❖ To know about , how environmental accounting works inside the firm ❖ To identify wide range and sources of environmental cost ❖ To know, how Business uses information of environmental cost ❖ Details about Environmental Accounting

❖ To apply of environmental accounting
❖ Framework of environmental accounting

1.3 Scope of the Study
Environmental costs are one of the many different types of costs businesses incur as they provide goods and services to their customers. Environmental performance is one of the many important measures of business success. More important, the case studies, I describe how companies can use environmental cost information to improve profitability and reduce environmental risk. A better understanding of environmental costs can also affect pricing decisions. Overall I am trying to describe about the environmental accounting inside the firm and their reporting system.

1.4 Methodology of the Study
Methodology indicates that from where I gathered data about my topics. There have no primary sources of data to prepare this report. The secondary sources of data are only use to prepare this report. Secondary sources of data:

❖ Searching information through the internet.
❖ Using some of the text book.
❖ Some international articles.

1.5 Limitations of the Study
❖ It was one of the most important factors that shortened the present study. Due to time constraints, the sample size had to be restricted. ❖ Another limitation is lack of knowledge about these topics, which could be very much useful. ❖ It is a theoretical practice not practical so we do not skilled enough to cover the total information. ❖ Confidentiality of data was another important barrier that was faced during the conduct of this study. ❖ Rush hours and business was another reason that acts as an obstacle while gathering data. ❖ The findings of the survey are based on user’s response in Dhaka City only. The results may not reflect the same for other areas outside Dhaka. ❖ Some other limitations.


Environmental accounting- A theoretical Appraisal

This Chapter covers the following:

❖ Why Do Environmental Accounting? ❖...
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