Environmental Management Accounting: Informational and Institutional DevelopmentsM.D. Bennett, J.J. Bouma, T.J. Wolters Springer Science & Business Media, 2002. júl. 31. - 302 oldal Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails. Applying EMA in an effective way may require the use of information systems. The book discusses the pros and cons of different strategies in this area: one may opt for a total integrated solution, partially integrated solutions or for a stand-alone system. A final section presents a number of different topics such as how environmental costs can be of help in defining environmental management strategies, how to take environmental performance indicators a step further by developing sustainability indicators for product chains. A final chapter explores a possible theoretical foundation for research on why, how and to what extent companies adopt EMA. Such research may help to turn available insights as to what EMA should be into effective EMA strategies. |
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Environmental Management Accounting: Informational and Institutional ... M.D. Bennett,J.J. Bouma,T.J. Wolters Korlátozott előnézet - 2002 |
Environmental Management Accounting: Informational and Institutional ... M.D. Bennett,J.J. Bouma,T.J. Wolters Korlátozott előnézet - 2005 |
Environmental Management Accounting: Informational and Institutional ... M.D. Bennett,J.J. Bouma,T.J. Wolters Korlátozott előnézet - 2002 |