Purpose -from a methodological point of view, life cycle costing (LCC) is well developed with respect to conventional costs. This paper aims at presenting the concept idea of Environmental Life Cycle Costing. It expresses the continuous study progress in environmental protection as well as accounting. Ecological and balanced understanding have become constituent of present applied management method. Owing to such an approach, one elicits informational base of cost and revenue connected with the product impact on natural and civic environment. Total cost of ELCC becomes supplement of traditional understanding of Environmental Life Cycle Costing. Moreover total cost of ELCC improves LCA technique. It is defined as the total cost of product's life cycle together with environmental costs. Design/Methodology/Approach -the article begins by looking at the driving forces for introducing life cycle costing, environmental life cycle costing, continues by identifying external and internal environmental cost issues, and concludes with supplemental conception. Findings -the literature on the subject is so limited. There is not sufficient to aid in estimation of environmental costs and benefits for a company. This paper may help in structuring the task of using ELCCA and LCC. Originality/Value -there has been increased interest recently in the presenting ELCC. This paper contributes with new outlooks and structures for that work. It offers theoretical and practical help to managers within companies.

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The last few years have been a period of intensive accreditation processes concerning accounting majors in Polish universities by institutions which confirm accounting qualifications. Our paper aims to investi- gate the quality of academic education in the context of ACCA accreditation from the perspective of a critical stakeholder group – students. The identification of their views contributes to the ongoing discus- sion surrounding the quality of accounting education, and how it relates to practice. The study is based on an online survey questionnaire. There was a total of 384 responses used in the study, provided by students of three leading Polish universities. We took into consideration the characteristics of our respondents such as gender, age, type of studies, and work experience. The multiple regression analysis allows us to con- clude that accreditation is a factor that moderately influences the quality of accounting education. Stu- dents indicate the subject coverage and difficulties in preparing for accredited exams as highly important factors influencing the education quality. Accreditation and its impact on the quality of education are important and current issues; at the same time, these issues have not been addressed in academic research. The presented study is an attempt to fill the gap in the literature of this field, while also being relevant for practice. The results contribute to a better understanding of accreditation processes and students’ expecta- tions. They may also be useful to more successfully design and develop accounting curricula at higher education institutions which have already been accredited or are considering such a possibility.

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Environmental Life Cycle Costing (ELCC) combines life cycle analysis and cost systems applied by managers in order to assess the limitations of environmental production systems. It enables the evaluation of progress in implementing sustainable development by determining the social costs of resource consumption and environmental degradation. This study presents the results of empirical research covering production enterprises with foreign equity participation operating in Poland which have the basic ELCC model in place. The research is aimed to identify the benefits and inconveniences arising from the practical application of the model as a significant factor determining its functioning in entities. The research methodology was supplemented by numerous literature items, analysis of survey questionnaires, as well as deduction and induction methods.