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PROBLEMS OF MODERN ECONOMICS, N 1 (33), 2010
ECONOMICS AND ECOLOGY
Voronova E. Yu.
Assistant Professor, Chair of Accounting, Statistics, and Auditing Moscow State University of International Relations, Russia Ministry of Foreign Affairs PhD (Economics)

Ecological managerial accounting: questions of institutionalization (Russia, Moscow)
The article argues for the necessity to introduce ecological managerial accounting, presents institutional analysis of changes in managerial accounting, defines institutional conditions of companies’ socially responsible behavior, including those related to environment. The author discusses the process of institutionalization of practices of ecological managerial accounting on the organizational level
Key words: ecological managerial accounting, institutional theory, neo-institutional sociology, isomorphism, corporate social responsibility



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