Abstract:
In the knowledge society, sustainable development can be understood as a way of development that can meet the needs
of the present without compromising the ability of future generations to achieve their demands. Sustainable
development is not restricted to economic development, but is the glue between economic growth and environmental
protection.
Samuelson believes that "the task of saving the environment must become and will become the central organizing
principle of the world after the Cold War." Therefore accounting tryies to regroup and consider systematically the facts
related to the protection and restoration of the natural environment by respecting the traditional role of accounting to
account the flows and risks related to natural environment in order to notify users of accounting information a true and
fair view of the company.
A serious problem that persists in every country is finding solutions in order to use natural resources in a sustainable
way. Green accounting is based on the concept that the real assessment of a nation’s wealth should take into account the
contributions of all economic sectors and their impact on degradation and natural resources use and requires both
natural assets and the economic and environmental costs related to the degradation of these natural assets to be
incorporated into the National system of Accounts.
Green accounting considers the repercussions of not only the accounting firms' activities on the natural environment
after they have already been produced, but also managing the actions taken by the company to prevent such problems.
The new form of accounting has to be considered a true management tool used to improve the performance in relation
to the environment, management and cost control, efficient investment in cleaner technologies, promotion of production
processes and products less pollutant and is dedicated both to external users and internal management of any company.
In this study, the authors try to present and explain the concept of green accounting in relation with viable development
