Modelo barriers to implementing ELCC in production enterprises

Michał Biernacki , Justyna Dobroszek , Małgorzata Macuda


The aim of this paper is to identify the existing barriers to the implementation process of Environmental Life Cycle Costing (ELCC) in the production enterprises which have implemented it or declare that they will do so. This aim was achieved through a survey carried out in such entities in Poland, Lithuania and Germany with the use of the following research methods: a questionnaire interview, a survey questionnaire, a semi-structured interview. The key findings permit the formulation of new hypotheses, which will be verified at the next stage of the conducted research: (1) the barriers to implementing ELCC depend on the awareness of an enterprise’s managers; (2) preparing controlling departments with respect to environmental costs determines the form and complexity of ELCC; (3) shorter product life cycles constitute a barrier to implementing ELCC
Author Michał Biernacki - Wroclaw University of Economics
Michał Biernacki,,
, Justyna Dobroszek - Uniwersytet Łódzki (UŁ)
Justyna Dobroszek,,
, Małgorzata Macuda (WZ / KR)
Małgorzata Macuda,,
- Department of Accounting
Publication size in sheets0.5
Book Soliman Khalid S. (eds.): Vision 2020: Sustainable Economic Development and Application of Innovation Management from Regional expansion to Global Growth. Proceedings of the 32nd International Business Information Management Association Conference , 2018, International Business Information Management Association , ISBN 978-0-9998551-1-9, 8422 p.
Keywords in PolishELCC (środowiskowy cykl życia produktu), rachunkowość, koszty środowiskowe
Keywords in EnglishELCC, accounting, environmental costs
Languageen angielski
Score (nominal)70
Score sourceconferenceList
ScoreMinisterial score = 70.0, 28-04-2020, ChapterFromConference
Publication indicators WoS Citations = 0
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