Course: Environmental Economics and Accaunting

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Course title Environmental Economics and Accaunting
Course code KFU/JENEK
Organizational form of instruction Lesson
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory
Form of instruction unspecified
Work placements unspecified
Recommended optional programme components None
  • Vomáčková Helena, doc. Ing. CSc.
  • Smejkal Josef, PhDr. Ing. Ph.D. et Ph.D.
Course content
1. The men and his position in the system of socio-economic and environmental reality. 2. Effects, co-effects and externalities. External costs and revenues. Externalities intergenerational. 3. Private methods and techniques of internalization, coasian negotiation, trade with externalities. 4. Public internalization methods, Pigouvian taxes, legal regulation and social sanctions. 5. Concept of ecological taxes and double dividend theory. Construction of ecological taxes. 6. Tradable emission permissions. Market and non-market elements of the system, varieties, permissions, market. 7. Business economics and the environment. Effectiveness and thoughtfulness. Investments. 8. Environmental accounting. Material and energetic balance, structural balance, recording. 9. Environmental accounting at the enterprise level. Accounting standards and methodology of recording. 10. Environmental accounting at the enterprise level - managerial accounting. 11. Environmental accounting at the national level, systems SNA, SEEA and EPEA. 12. Cost accounts for the protection of the environment. 13. Closing summary. Practice: Examples.

Learning activities and teaching methods
Learning outcomes
To make students acquainted with basic macroeconomic and microeconomic connections of the protection of environment, with the theory of externalities, with the methods of the assessment of natural sources and damages in the environment, with the policy of environment and financing of its protection and its support. It also makes them acquainted with the problematics of environmental accounting at macroeconomic level and with the principles of environmental accounting at the enterprise level.

Basic knowledge of the problematics of financial and managerial accounting

Assessment methods and criteria
Written and oral exam, essay
Recommended literature
  • Státní politika životního prostředí České republiky, MŽP ČR, Praha, aktuální.
  • FARSKÝ, M., RITSCHELOVÁ, I., VOMÁČKOVÁ, H. Životní prostředí z pohledu účetnictví, UJEP Ústí nad Labem, 2001.
  • Ritschelová, I. a kol. Úvod do ekonomiky životního prostředí. 2004.

Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Social and Economic Studies Financial management (A) Economy 3 Winter