Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional Accountants
Energy efficiency is one of the main objectives of the European Union's policy. Organisations are trying to implement various measures to improve energy efficiency to optimise their business models. Professional accountants prepare the financial and nonfinancial information of the organisati...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Academy of Economic Studies of Bucharest
2023-05-01
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| Series: | Amfiteatru Economic |
| Subjects: | |
| Online Access: | https://www.amfiteatrueconomic.ro/temp/Article_3209.pdf |
| _version_ | 1797833871515975680 |
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| author | Daniela Artemisa Calu Adriana Ana Maria Davidescu Alina Mihaela Irimescu Corina-Graziella Bâtcă Dumitru Viorel Avram |
| author_facet | Daniela Artemisa Calu Adriana Ana Maria Davidescu Alina Mihaela Irimescu Corina-Graziella Bâtcă Dumitru Viorel Avram |
| author_sort | Daniela Artemisa Calu |
| collection | DOAJ |
| description | Energy efficiency is one of the main objectives of the European Union's policy. Organisations
are trying to implement various measures to improve energy efficiency to optimise their
business models. Professional accountants prepare the financial and nonfinancial information
of the organisations. In this context, the objectives of the document are: (i) to assess progress
in the implementation of energy efficiency improvement measures (EEIMs) within some
Romanian organisations and (ii) to assess the usefulness of energy efficiency improvement
measures and the perceived impact of these measures on the organisation. In this regard,
exploratory research was carried out based on a questionnaire to which 445 professional
accountants from Romania responded. The research results indicate that the most frequently
implemented measure to increase energy efficiency for organisations in Romania is the
purchase of equipment/computers with a lower energy consumption. Furthermore, there are
differences in the implementation of each measure, depending on the size of the organisation
and the activity sector. The implementation of all energy efficiency improvement measures,
evaluated based on an original composite indicator, is achieved at an average level, and it is
more frequent in the trade sector (except the construction products sector), services sector
(except the architecture sector, consultancy in construction, engineering) and manufacturing
sector, as well as in micro, medium, and large entities. Furthermore, professional accountants
believe that the most useful measure of improving energy efficiency that an organisation
could implement is the use of assets that belong to the highest class of energy efficiency. Our
research helps identify the most practical measures that the state can adopt and that
organisations can implement to improve energy efficiency |
| first_indexed | 2024-04-09T14:30:01Z |
| format | Article |
| id | doaj.art-045f2b711e264d2c92436b6edde94060 |
| institution | Directory Open Access Journal |
| issn | 1582-9146 2247-9104 |
| language | English |
| last_indexed | 2024-04-09T14:30:01Z |
| publishDate | 2023-05-01 |
| publisher | Academy of Economic Studies of Bucharest |
| record_format | Article |
| series | Amfiteatru Economic |
| spelling | doaj.art-045f2b711e264d2c92436b6edde940602023-05-03T15:51:36ZengAcademy of Economic Studies of BucharestAmfiteatru Economic1582-91462247-91042023-05-012563479 50210.24818/EA/2023/63/479 Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional AccountantsDaniela Artemisa Calu0https://orcid.org/0000-0002-2306-5275Adriana Ana Maria Davidescu1https://orcid.org/0000-0002-9847-1200 Alina Mihaela Irimescu2https://orcid.org/0000-0002-9085-6536Corina-Graziella Bâtcă Dumitru 3https://orcid.org/0000-0003-0976-0463Viorel Avram4https://orcid.org/0000-0002-4144-0876Bucharest University of Economic Studies, Bucharest, RomaniaBucharest University of Economic Studies, Bucharest, RomaniaBucharest University of Economic Studies, Bucharest, RomaniaBucharest University of Economic Studies, Bucharest, RomaniaBucharest University of Economic Studies, Bucharest, RomaniaEnergy efficiency is one of the main objectives of the European Union's policy. Organisations are trying to implement various measures to improve energy efficiency to optimise their business models. Professional accountants prepare the financial and nonfinancial information of the organisations. In this context, the objectives of the document are: (i) to assess progress in the implementation of energy efficiency improvement measures (EEIMs) within some Romanian organisations and (ii) to assess the usefulness of energy efficiency improvement measures and the perceived impact of these measures on the organisation. In this regard, exploratory research was carried out based on a questionnaire to which 445 professional accountants from Romania responded. The research results indicate that the most frequently implemented measure to increase energy efficiency for organisations in Romania is the purchase of equipment/computers with a lower energy consumption. Furthermore, there are differences in the implementation of each measure, depending on the size of the organisation and the activity sector. The implementation of all energy efficiency improvement measures, evaluated based on an original composite indicator, is achieved at an average level, and it is more frequent in the trade sector (except the construction products sector), services sector (except the architecture sector, consultancy in construction, engineering) and manufacturing sector, as well as in micro, medium, and large entities. Furthermore, professional accountants believe that the most useful measure of improving energy efficiency that an organisation could implement is the use of assets that belong to the highest class of energy efficiency. Our research helps identify the most practical measures that the state can adopt and that organisations can implement to improve energy efficiencyhttps://www.amfiteatrueconomic.ro/temp/Article_3209.pdfenergy efficiencyenergy efficiency improvement measures (eeims)professional accountantseuropean union |
| spellingShingle | Daniela Artemisa Calu Adriana Ana Maria Davidescu Alina Mihaela Irimescu Corina-Graziella Bâtcă Dumitru Viorel Avram Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional Accountants Amfiteatru Economic energy efficiency energy efficiency improvement measures (eeims) professional accountants european union |
| title | Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional Accountants |
| title_full | Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional Accountants |
| title_fullStr | Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional Accountants |
| title_full_unstemmed | Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional Accountants |
| title_short | Implementation of Energy Efficiency Improvement Measures in Romania and the Role of Professional Accountants |
| title_sort | implementation of energy efficiency improvement measures in romania and the role of professional accountants |
| topic | energy efficiency energy efficiency improvement measures (eeims) professional accountants european union |
| url | https://www.amfiteatrueconomic.ro/temp/Article_3209.pdf |
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