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May 1, 2026Ekonomski horizontiOpen Access

Identification, measurement and recording of environmental costs: The case of companies in Serbia

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Authors

DJD. JovanovićMilitary Medical AcademyMČMilan ČupićUniversity of KragujevacIMIvana Medved

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Implication

Examines environmental cost-accounting practices in companies, emphasizing the need for improved regulations.

Key Points

  • This research aims to evaluate how companies understand and implement environmental cost-accounting methods.
  • Sample of companies reporting to the National Register of Pollution Sources
  • Data analysis using quantitative statistical methods
  • Descriptive statistics and non-parametric tests utilized
  • Companies frequently recognize environmental costs reactively after they are incurred
  • Preventive environmental measures are largely overlooked
  • Environmental costs are hidden within general costs due to traditional accounting reliance

Cite This Study

Jovanović et al. (2026) studied this question.

synapsesocial.com/papers/69f442fc967e944ac5566636https://doi.org/10.5937/ekonhor2601047j
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