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Costs and Externalities in the Context of Social and Environmental Crises
Abstract
An in-depth analysis of the current approach of global crises reveals an obvious tendency to use nature as a resource rather than a stakeholder of human activities. The purpose of this chapter is a critical analysis of current knowledge in the field of accounting recognition policies and procedures, leading to a conceptual clarification of externalities induced by climate change. The most important result is an innovative framework for management accounting, based on a complex approach, triggered by the reality of social and environmental crises; the proposed component is the expanding of conventional costing model to an eco-costing model able to generate costs compatible with the sustainable development objectives. A fundamental inductive research is conducted to identify the theoretical and practical difficulties of externalities recognition in social and environmental accounting.
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