Journal articles: 'Environmental management accounting (EMA)'

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Mohamed, Rapiah. "Environmental Management Accounting and Environmental Performance." Asia Proceedings of Social Sciences 1, no. 2 (November 14, 2018): 33–36. http://dx.doi.org/10.31580/apss.v1i2.339.

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This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the companyâ€™s environmental-related activities Burrit et. al. (2002),. Environmental accounting is still new in Malaysia and the managers and accountants are lack of knowledge in this matter (Jusoh et al., 2018), therefore it is need more empirical evidence on EMA practices especially in developing countries, such as Malaysia. Thus, this study is important to explain the current practice of EMA in SMEs and its influence on environmental performance. The results reveal that the physical EMA has the highest mean compared to monetary EMA. The results show that the level of EMA practices are not at an encouraging level. The regression results indicate that both types of EMA practices (monetary and physical) have a positive significant effect on environmental performance.

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Gunarathne, Nuwan, and Ki-Hoon Lee. "Environmental Management Accounting (EMA) for environmental management and organizational change." Journal of Accounting & Organizational Change 11, no. 3 (September 7, 2015): 362–83. http://dx.doi.org/10.1108/jaoc-10-2013-0078.

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Purpose – The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka. Design/methodology/approach – Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources of secondary data. Findings – The study observed that the hotel had reinvigorated some of its environmental management and EMA practices in an urgent, cost-saving bid when faced with a financial crisis. Having realized their cost-saving potential and strategic benefits, the management developed these selective practices over time into comprehensive practices that are integrated into the daily management process supported by all stakeholders. The development stages of EMA reflect how the hotel moved from a survival phase to an integration phase. Originality/value – The paper attempts to apply an integrated eco-control approach in an emerging South Asian country, Sri Lanka. Because eco-control of EMA is a new approach in developing countries, this paper provides important insights into the development of eco-control and EMA.

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Christ, Katherine Leanne, Roger Burritt, and Mohsen Varsei. "Towards environmental management accounting for trade-offs." Sustainability Accounting, Management and Policy Journal 7, no. 3 (September 5, 2016): 428–48. http://dx.doi.org/10.1108/sampj-12-2015-0112.

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Purpose Environmental Management Accounting (EMA) information has become synonymous with win-win decision settings, but this paper aims to consider how EMA support can be extended to company managers who face the dynamics of win-wins and trade-offs. Design/methodology/approach Based on extant literature, the paper suggests an important extension of the use of EMA in support of management decision-making. The need for extended consideration and use of EMA to help overcome trade-offs is illustrated using the case of a wine bottling plant location decision by an Australian company in a global supply chain transporting wine from Australia to North America and Europe. Findings Results confirm the need to add to the broader use of EMA to assist managers attempting to solve real world trade-off problems between economic performance, carbon equivalent emissions reduction and water risk reduction. Research limitations/implications Generalisation of the single wine company case illustration to other companies and similar industry settings remains to be investigated. Practical implications Trade-offs are considered between economic benefit and two environmental performance matters of concern to the company, carbon equivalent emissions reduction and water risk reduction. Originality/value The paper introduces the notion of extending the use of EMA as a pragmatic way for managers to assess trade-off situations with environmental alternatives where no optimal solution is available. Value is added through the real case study of an Australian wine company.

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Tashakor, Shamim, Ranjith Appuhami, and Rahat Munir. "Environmental management accounting practices in Australian cotton farming." Accounting, Auditing & Accountability Journal 32, no. 4 (May 24, 2019): 1175–202. http://dx.doi.org/10.1108/aaaj-04-2018-3465.

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Purpose The purpose of this paper is to examine the association between the belief-based factors (attitude, subjective norm (SN) and perceived behavioural control (PBC)) and environmental management accounting (EMA) practices. Design/methodology/approach Drawing on the theory of planned behaviour (TPB), the study develops a structural model and uses partial least squares (PLS) technique to analyse data collected based on a survey of the Australian cotton farmers. Findings The findings indicate that while attitude and PBC significantly influence farmers’ intention to adopt EMA practices, SN has a significant indirect influence on EMA practices through farmers’ attitude and PBC. Further, the study reveals that while the intention of more environmentally friendly farmers is largely influenced by attitude and SN, the intention of less environmentally friendly farmers is primarily driven by PBC. Practical implications The study provides important insights into the role of attitude, SN and PBC in motivating farmers towards adopting EMA practices. Such insights could also help farmers in designing effective EMA practices. Originality/value This study contributes to very limited EMA literature on TPB by integrating three belief-based factors namely attitude, SN and PBC.

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Rea, Michele A., and Lucia Stella. "Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing." MANAGEMENT CONTROL, no. 2 (September 2012): 43–66. http://dx.doi.org/10.3280/maco2012-002003.

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Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

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Magdalena Smit, Anet, and Eddie Kotzee. "Investigating environmental management accounting in the chemical industry in South Africa." Investment Management and Financial Innovations 13, no. 1 (April 8, 2016): 151–60. http://dx.doi.org/10.21511/imfi.13(1-1).2016.02.

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Environmental issues are of increasing concern to a variety of stakeholders in most countries all around the world. There is a growing consensus that conventional accounting practices simply do not provide adequate information to support decision-making in order to manage the environment. Environmental management accounting (EMA) is a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and, ultimately, lead to the reduction of environmental costs. This paper investigates the practise of EMA in the chemical industry. A questionnaire was administrated to a selected group of participants who are employees in the chemical industry in South Africa. Different functional roles from different types of chemical companies were identified to participate. The findings of this paper indicate that there is a good level of awareness of EMA in the South African chemical industry. Most organizations are applying sound environmental practices and are adopting environmental strategies and tools to improve their current status. Different levels of awareness exist between the different functional roles in the respective organizations. Operational and capital environmental information are disclosed and organizations do generate and record information on physical and monetary environmental management accounting

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Lanita, Ingrid, and Dyna Rachmawati. "Penerapan Environmental Management Accounting (EMA) Terhadap Kinerja Perusahaan." InFestasi 16, no. 1 (June 16, 2020): 28–43. http://dx.doi.org/10.21107/infestasi.v16i1.6886.

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Yusoh, Nirman Noor Afiqi Mat, and Tuan Zainun Tuan Mat. "Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies." International Journal of Financial Research 11, no. 3 (June 30, 2020): 31. http://dx.doi.org/10.5430/ijfr.v11n3p31.

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Environmental management has become a main concern to the hotel industry with regards to waste reduction, energy savings and water conservation. The hotel industry is frequently accompanied by many adverse environmental impacts as hotel companies extensively consume large amounts of energy, water and non-durable products. Environmental Management Accounting (EMA) is tools that can be used to assist these companies to trace, collect, and analyse physical and monetary environmental information for decision-making purpose and consequently, improves financial and environmental performances. However, there are barriers to EMA adoption. This study aims to examine level of EMA adoption among the hotel companies and the barriers influencing EMA adoption. This study utilises the quantitative research design; using questionnaire survey. A total of 212 usable questionnaires were collected from the hotel companies in Selangor and Kuala Lumpur. Multiple regression analysis was conducted for hypotheses testing. The results of this study show that EMA has yet to be extensively adopted among the hotel companies in Malaysia. The result also shows that the adoption level of both Physical EMA (PEMA) and Monetary EMA (MEMA) are still low. The result further indicates that the low adoption of EMA is caused by the lack of institutional pressures. Specifically, this study shows that financial barrier, informational barrier and institutional barrier significantly influence EMA adoption among the hotel companies in Malaysia. This study is significant to the hotel managers, government authorities and environmental regulatory agencies in understanding the level of EMA adoption in the Malaysian hotel industry. In addition, this study provides valuable contributions to the existing literature by providing useful insights on the barriers influencing EMA adoption in the hotel industry in developing countries.

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Novie Susanti Suseno. "Environmental Management Accounting dan dampaknya terhadap Inovasi Produk." Jurnal Kalibrasi 16, no. 2 (July 24, 2018): 23–29. http://dx.doi.org/10.33364/kalibrasi/v.16-2.527.

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Penelitian ini bertujuan untuk menguji pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Metode penelitian yang digunakan adalah metode asosiatif. Lokasi penelitian di lakukan di PT Coca Cola Bottling Indonesia. Metode pengumpulan data di lakukan adalah pendekatan survey dengan menyebarkan kuesioner kepada 30 orang sampel. Teknik analisis data yang digunakan adalah model regresi. Hasil penelitian menunjukkan bahwa terdapat pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Model ini telah memberikan bukti untuk mendukung gagasan bahwa dengan dikembangkannya Environmental Management Accounting (EMA) dapat meningkatkan performa perusahaan melalui inovasi yang dilakukan oleh perusahaan. Dengan demikian, ini memberikan indikasi yang jelas bahwa mekanisme Environmental Management Accounting (EMA) dapat menciptakan dampak yang cocok untuk meningkatkan keunggulan kompetitif.

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Qian, Wei, Roger Burritt, and Jin Chen. "The potential for environmental management accounting development in China." Journal of Accounting & Organizational Change 11, no. 3 (September 7, 2015): 406–28. http://dx.doi.org/10.1108/jaoc-11-2013-0092.

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Purpose – This paper aims to explore the extent to which Chinese businesses are ready for Environmental Management Accounting (EMA) development as a means to help address ongoing tensions between economic growth and environmental degradation. Design/methodology/approach – Case studies were conducted in three large manufacturing companies in the Central China region. Data gathering included 34 interviews with managers at different levels and departments in these companies. Findings – Through the institutional lens of EMA development, it was found that coercive and cognitive institutions have helped build the potential for EMA development. Coercive institutions encouraging corporate EMA development are manifested through increasing regulatory pressure for environmental management and reporting and increasing pressure for compliance under certified environmental management systems. Cognitive pressures are mainly from the perceived need for cognition by international supply chain alliances. Results also revealed that normative institutions serve to reduce the positive impacts of coercive and cognitive institutions on EMA development. Research limitations/implications – Findings imply that managers in heavy manufacturing companies are generally willing to change and prepare for EMA development under perceived high regulatory, economic, environmental and international pressures. However, the readiness of managers to embrace EMA depends on how soon concerns about regulatory inconsistency at local levels and low environmental awareness among employees can be resolved. Originality/value – This is the first study of EMA in the largest developing country. It enhances the understanding of environmental activities in business and identifies issues associated with the development of EMA in Chinese industries.

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Nyide, Celani John, and Lawrence Mpela Lekhanya. "Environmental management accounting practices: major control issues." Corporate Ownership and Control 13, no. 3 (2016): 476–83. http://dx.doi.org/10.22495/cocv13i3c3p6.

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The use of environmental management accounting (EMA) remains debated in South Africa and the literature reveals that EMA is still at an infancy stage in the emerging economies, including South Africa. Currently, there is limited existing research on environmental management accounting practices available for use by the hotel sector in South Africa. The overall aim of this study was to investigate and describe the use of the environmental management accounting tools by the hotel sector in the 3-5 star categories in KwaZulu-Natal. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. It is envisaged that study will bridge the gap that exists in South Africa as far as environmental management accounting is concerned and it will also make the provision of meaningful results for policy decision making by the relevant stakeholders in the hotel industry. Moreover, it established factors that drive and/or hinder the implementation of EMA tools that would control and manage environmental costs and their root causes

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Fuadah, Luk Luk, Umi Kalsum, and Anton Arisman. "Determinants Factor Influence Environmental Management Accounting and Corporate Environmental Performance: Evidence in Indonesia." Journal of Southwest Jiaotong University 56, no. 3 (June 30, 2021): 582–601. http://dx.doi.org/10.35741/issn.0258-2724.56.3.49.

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This study examines (1) the effect of environmental strategy and Environmental Management Accounting (EMA) and environmental activity management and decision quality; (2) the effect of EMA and decision quality; (3) the effect of decision quality and corporate environmental performance, and EMA and corporate environmental performance on companies with ISO 14001 certifications in Indonesia. We used online surveys to reach managers from companies that received ISO 14001 certifications on Indonesia Stock Exchange. We analyzed data from 54 respondents and using Partial Least Square (PLS) regression. We find that environmental strategy has a positive impact on EMA. EMA has a positive and significant influence on a company’s environmental performance. Environmental activity management has a positive influence on decision quality. Decision quality also positively influences corporate environmental performance. However, we find no significant influence between EMA on decision quality. This study is limited by the low response rate from survey participants. We thus suggest that future research be conducted using qualitative methods. Another limitation is that the framework is not the best one. Thus, it is suggested that future research use another measurement for the variables and add other variables.

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Jasch, Christine. "The use of Environmental Management Accounting (EMA) for identifying environmental costs." Journal of Cleaner Production 11, no. 6 (September 2003): 667–76. http://dx.doi.org/10.1016/s0959-6526(02)00107-5.

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Tambunan, Sihar Tigor Benjamin. "STUDY ON ENVIRONMENTAL COSTS: AN APPROACH TO ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA)." Jurnal Teknobisnis 7, no. 1 (July 24, 2017): 77. http://dx.doi.org/10.12962/j24609463.v7i1.2428.

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Huseno, Tun. "THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU." Jurnal Aplikasi Manajemen 16, no. 4 (December 1, 2018): 714–21. http://dx.doi.org/10.21776/ub.jam.2018.016.04.18.

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Jasch, Christine. "Environmental management accounting (EMA) as the next step in the evolution of management accounting." Journal of Cleaner Production 14, no. 14 (January 2006): 1190–93. http://dx.doi.org/10.1016/j.jclepro.2005.08.006.

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Doorasamy, Mishelle. "The Perceptions of Management on the Benefits of Adopting an Environmental Management Accounting System as a Waste Management Tool." Foundations of Management 8, no. 1 (January 1, 2016): 93–106. http://dx.doi.org/10.1515/fman-2016-0008.

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Abstract The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA) system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and importance of EMA as a decision-making tool in encouraging the adoption of cleaner production (CP) techniques and technologies. This research was based on a case study of a paper and pulp manufacturing company in KwaZulu-Natal. This research was both quantitative and qualitative in nature. Data collection instruments for the study included a Likert-type questionnaire and interviews with the environmental manager and cost accountant but the findings reported in this paper are based on the empirical evidence gathered from the questionnaire which identified that there was positive correlation between environmental performance and CP techniques and technologies. Environmental costs were hidden under general overheads and understated because the company was using a conventional costing system and not an EMA system; hence, environmental costs were not traced back to the products or processes responsible for those costs. It was evident from the qualitative data analysis that management regarded their environmental costs as too insignificant to justify implementation of an EMA system. The consequent reluctance of the company to adopt CP resulted in poor waste management and lower-quality environmental performance.

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Pratiwi, Yobi Nagoya, Inten Meutia, and Syamsurijal Syamsurijal. "The Effect of Environmental Management Accounting on Corporate Sustainability." Binus Business Review 11, no. 1 (March 31, 2020): 43–49. http://dx.doi.org/10.21512/bbr.v11i1.6028.

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This research aimed to examine the effect of Environmental Management Accounting (EMA) on corporate sustainability in mining, agriculture, construction and construction materials, energy, textile and apparel companies in Indonesia from 2014-2018. This research had 87 observations from 20 in Indonesia from 2014-2018. EMA was measured by eco-efficiency energy. Meanwhile, corporate sustainability was measured by environmental and social factors. The researchers used content analysis to measure entity sustainability. The data were qualitative and quantitative in the form of annual reports and company sustainability reports based on the G4 of Global Reporting Initiative (GRI). The results show that there is a positive influence between EMA on corporate sustainability. The high value of the eco-efficiency of the companies indicates the low usage of energy. The low use of energy certainly has a positive impact on environmental and social aspects as well as being a determining factor for corporate sustainability.

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Nyide, Celani John. "ENVIRONMENTAL MANAGEMENT ACCOUNTING: A CONCEPTUAL MODEL FOR THE REPORTING OF ENVIRONMENTAL COSTS." Corporate Ownership and Control 14, no. 1 (2016): 195–202. http://dx.doi.org/10.22495/cocv14i1c1p3.

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The overall aim of this study was to identify factors that affect the use of EMA by the hotel sector in South Africa. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. ABC Hotel Management Group along its 3 hotels located in the province of KwaZulu-Natal, South Africa, met the selection criteria and thus formed part of this study. There were 10 participants in this case study. Additional documents were analysed which included financial statements, policy documents, the Group website, the hotels’ websites, Group Energy Profile Analysis (GEPA) programme, and Building Monitoring Systems (BMS). The results of this research established a number of factors that affect the use of EMA by the hotel sector in South Africa. The adoption of a prototype EMA model by the hotel sector is then suggested by the study.

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Mísařová, Petra. "Evaluation studies of EMA implementation’s barriers in business practice." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 6 (2010): 319–28. http://dx.doi.org/10.11118/actaun201058060319.

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Environmental Management Accounting (EMA) is a system, which collects, records, evaluates and disseminates information about environmentally induced financial impacts and environmental impacts of the system itself. EMA is an important source of information for decision-making processes such as management of an organization, for EMS or environmental reporting. Identified barriers were included in the study which was conducted in three phases – in organizations espousing to Responsible Care, in selected companies with ISO 14000 and in companies with environmental management systems, validated by European EMAS. In early 2010 research was completed in the field of environmental management accounting and barriers defending the implemention of EMA to organization’s information system and the subsequent use of EMA. Primary data obtained from this study were subjected to cluster analysis and the results are presented in this scientific thesis. In practise there are many obstacles to full-fledged EMA implementation process into practice organization and its functioning. Findings of the study give answers to the question: „What barriers act as obstacles to the implementation of EMA into the practise of the organization and its functioning?“

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Latif, Badar, Zeeshan Mahmood, Ong Tze San, Ridzwana Mohd Said, and Allah Bakhsh. "Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption." Sustainability 12, no. 11 (June 2, 2020): 4506. http://dx.doi.org/10.3390/su12114506.

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This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.

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Sakdiyah, Halimatus. "ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN." PERFORMANCE: Jurnal Bisnis & Akuntansi 7, no. 1 (May 9, 2017): 1–18. http://dx.doi.org/10.24929/feb.v7i1.343.

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The negative impacts caused by the hospital require the environmental accounting system as the control of the organization's responsibility because the waste management conducted by the hospital requires measurement, assessment, disclosure and reporting of waste management cost from the operational activities of the hospital is one of the interesting accounting problems for The Eirviromental Management Accounting (EMA) is a technique that emphasizes efficiency and effectiveness in the use of resources and is part of a wider management control system. This research method used qualitative method with case study. RSUD Dr.H. Slamet Martodjirjo Pamekasan has implemented Regulation of Minister of Trade Regulation No.64 of 2013 on the implementation of accounting based on full accrual in government in 2015 for example, has done the process of identification, recognition of measurement, recording, presentation and also disclosure. In RSUD Dr.H. Slamet Martodjirjo Pamekasan recognizes the environmental costs that occur as operational costs using the basic accrual method. Environmental accounting can support income accounting, financial accounting as well as internal business managerial accounting. Environmental accounting helps companies and other organizations raise their confidence and beliefs in relation to a more equitable assessment. Environmental accounting becomes important to consider as well as possible because environmental accounting is part or sub-accounting. Disclosure of policies relating to environmental management issues in the notes to the financial statements of RSUD Dr.Slamet Martodjirjo Pamekasan shows that the costs incurred for waste management are combined with similar accounts.Keywords :Eviromental Management Acoounting

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Imtiaz Ferdous, Mohammad, Carol A. Adams, and Gordon Boyce. "Institutional drivers of environmental management accounting adoption in public sector water organisations." Accounting, Auditing & Accountability Journal 32, no. 4 (May 24, 2019): 984–1012. http://dx.doi.org/10.1108/aaaj-09-2017-3145.

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Purpose The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive isomorphism and institutional logics. Design/methodology/approach The primary research involves case analysis of three companies in the Australian water supply industry, drawing on interviews, internal documents and publicly available documents, including annual reports. Findings Two key drivers for the adoption and emergence of EMA are: the emergence of a government regulator in the form of the Essential Services Commission (ESC) and community expectations with regard to environmental performance and disclosure. The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to “sustainability” and “ensuring community expectations” logics to the legitimate adoption of EMA. Originality/value The paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period. Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.

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Jasch, Christine, Daniel Ayres, and Ludovic Bernaudat. "Environmental Management Accounting (EMA) Case Studies in Honduras –an Integrated UNIDO Project." Issues In Social And Environmental Accounting 4, no. 2 (December 31, 2010): 89. http://dx.doi.org/10.22164/isea.v4i2.48.

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This article describes the outline and main first results of the UNIDO TEST (Transfer of Proven Practices for Environmentally Sound Technologies) program, which uses Environmental Management Accounting (EMA) for setting the baseline for calculating savings achieved by the Cleaner Production approach. The project focuses on the Rio Blanco basin in North Western Honduras and applies an integrated approach for improving industrial water management, pollution reduction and productivity.

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Ptáčková Mísařová, Petra. "Development of environmental management accounting and EMAS over time." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 4 (2012): 307–18. http://dx.doi.org/10.11118/actaun201260040307.

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Environmental management accounting (EMA) is a system that collects, records, evaluates and transmits information about environmentally induced financial impacts and environmental impacts of the given system. In 2006 and 2010 there were two questionnaire surveys. The first survey was carried out under the resolution of grant, which was funded by the Internal Grant Agency of the Mendel University of Agriculture and Forestry in Brno, No. 68/2006, entitled “Development of the EMAS and environmental management accounting in the Czech Republic”. The second evaluated questionnaire survey was conducted in the study, which was made in connection with solution of the thesis of author‘s article. Group of 25 companies that had validated EMAS during the first questionnaire survey was subjected to a survey. The second questionnaire survey was carried out in the same companies in order to make evaluation of development over time. The aim of this paper is to create coherent conclusion about firms that had or have validated EMAS system and use a voluntary instrument EMA in its corporate practice. Partial aim is to evaluate the development of validated organizations and ‘sites’ with EMAS in time in EU countries. EMAS is a system of management of company and audits in terms of environmental protection. This system is applied within the European Union.

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Doorasamy, Mishelle. "Theoretical Developments In Environmental Management Accounting And The Role And Importance Of MFCA." Foundations of Management 7, no. 1 (June 1, 2015): 37–52. http://dx.doi.org/10.1515/fman-2015-0024.

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Abstract Environmental Management Accounting (EMA) is a broader concept of accounting which uses accounting tools and practices to support company-internal management decision making on environmental issues and its impact on company performance. Research on EMA can be divided into two broad categories: theoretical and empirical studies. The theoretical studies based on framework that aim to explain the nature of the relationship between economic and environmental performance and the adoption of Environmental Management Accounting in a business environment. The empirical studies follow two lines of research, instrumental studies aim to empirically test the relationships hypothesized in theoretical studies; descriptive studies are intended to examine the factors that encourage the adoption of EMA. This review paper examined the role of MFCA in identifying non-product output (waste) and its impact on an organisations profitability. Various case studies are examined in this article that demonstrates MFCA to an important environmental management tool to ensure future sustainability of an organisation.

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Jalaludin, Dayana, Maliah Sulaiman, and Nik Nazli Nik Ahmad. "Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective." Social Responsibility Journal 7, no. 4 (October 4, 2011): 540–57. http://dx.doi.org/10.1108/17471111111175128.

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Ambe, Cosmas, Queen Ntombikayise Ambe, and Fortune Ganda. "Assessment of environmental management accounting at South African universities: Case of Tshwane University of Technology." Journal of Governance and Regulation 4, no. 4 (2015): 274–88. http://dx.doi.org/10.22495/jgr_v4_i4_c1_p11.

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The overall objective of the paper is to assess the application of environmental management accounting (EMA) at Tshwane University of Technology (TUT) as a service organization and examine how the institution manages, account and report environmental cost. Data was collected by means of exploratory and explanatory research techniques using two data sets; documentary and fourteen in-depth individual face-to-face interviews employing a semi-structured questionnaire with closed and open ended questions to collect primary data. The results indicate that; the implementation of EMA and general governance for environmental responsibility and accountability is extremely weak. The potential use of EMA is neglected and, as such, EMA implementation is not considered a priority. Three barriers to the adoption of EMA within TUT were identified as: institutional pressures, a low profile of accounting for the environment, and management’s attitudes. A general ledger model and action plan for the implementation of EMA at TUT utilizing the use of activity based costing has been suggested.

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Rahaman, Mohammad Mizenur, and Mst Khadiza Aktar. "Disclosures of the Environmental Management Accounting Practices in the Banking Sector of Bangladesh." International Journal of Corporate Finance and Accounting 8, no. 1 (January 2021): 27–46. http://dx.doi.org/10.4018/ijcfa.2021010103.

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The disclosure of environmental management accounting (EMA) practices determine the eco-friendly business activities and helps to measure costs and benefits of environmental preservation of any organizations. The study aims to identify the disclosures status of EMA practices in the in PCBs in Bangladesh. The study also aims to examine the factors (total assets, total investment, profit after tax, ROA, ROE, and EPS) influencing disclosure of the adoption of environmental management accounting in listed PCBs in Bangladesh. This study applied quantitative research method to collect and analyze data. EMA disclosure data is collected from the annual reports of the banks and panel data is used to data analysis of the factors. The collected data is analyzed using descriptive statistics, inferential statistics, correlation, and multiple linear regression analysis. Six hypotheses are developed and tested at 5% significance level. The study concludes that the private banks disclose 71.15% information of EMA practices.

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Frisko, Dianne, and Desi Arisandi. "PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING PADA KANTOR DINAS PEMERINTAHAAN WILAYAH JAWA TIMUR." Sosial & Humaniora 5, no. 2 (January 12, 2018): 117. http://dx.doi.org/10.24123/jsh.v5i2.689.

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Induztrialization edge and economic growth bring some consequences to the society, such as pollution or environmental damage. The responsibility is not only lies in business sector but also contributed by society and public sector-government institution as their daily operational produce some waste material. One ofmaterial use in such organization daily activities is paper. Unproper use of paper will impact on cost inefficiency, as well as environmental damage due to the main material of producing paper taken from forest.Government as public service organization mostly deals with paper in their daily administrative business. While the othersites it also encouraged to put priority on budget efficiency included in paper consumption. This study aims to describe in what extend government efficiency initiative align in it environmental concerned. Specifically this study will explore the use of paper as one of most daily resource in government office using environmental management accounting (EMA)framework. The results convey that notion on some regulation pertaining with budget efficiency in Indonesia has similarity with the spirit and the benefit provided in term of EMA application. By implementing EMA properly, government may get information on cost efficiency along with environmental sustainability.

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Eko Cahyo Mayndarto and Yvonne Agustine. "The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment." International Journal of Science, Technology & Management 2, no. 1 (January 27, 2021): 112–19. http://dx.doi.org/10.46729/ijstm.v2i1.138.

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Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .

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Hutman falih Chichan, Hussein kareem mohammed, and Tariq Tawfeeq Yousif Alabdullah. "Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq." Journal of Accounting Science 5, no. 2 (September 4, 2021): 114–26. http://dx.doi.org/10.21070/jas.v5i2.1543.

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Purpose of this study is to examine the extent to which Iraqi industrial companies are aware of the concept of environmental management accounting (EMA), to examine the role of EMA in providing information that might influence decisions related to environmental protection and preservation of natural resources to contribute to the development of sustainable development. A sample of Iraqi industrial firms was surveyed by distributing a questionnaire to a random sample of the research community in the context of Iraqi firms. In addition, it also considers the social dimensions of sustainable development and the economy. The resolution data were analyzed using a statistical program (SPSS). When analyzing the data, the findings of the current study indicate that Iraqi industrial companies have an awareness of environmental management accounting concepts. In addition it provides information that contributes to the promotion of sustainable development. This study recommends the need to implement environmental management accounting (EMA) in Iraqi industrial companies because of its important role in providing information that leads to the reduction of negative environmental impacts resulting from the practice of its activities.

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الشیشینی, حاتم محمد. "An examination of relationships between contextual variables and Environmental Management Accounting (EMA)." المجلة العملیة التجارة والتمویل 33, no. 1 (March 1, 2013): 1–35. http://dx.doi.org/10.21608/caf.2013.131024.

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Nartey, Edward. "Determinants of carbon management accounting adoption in Ghanaian firms." Meditari Accountancy Research 26, no. 1 (April 9, 2018): 88–121. http://dx.doi.org/10.1108/medar-03-2017-0133.

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Purpose Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO2) releases. Adopting the contingency framework, this paper aims to examine the contextual antecedents that influence CMA adoption in Ghanaian firms. Design/methodology/approach The paper tests seven contextual dimensions, namely, strategy, structure, size, environmental management system (EMS), decentralization, technology and perceived environmental uncertainty, on CMA adoption from a survey of 125 accountants. Findings Consistent with prior literature, organizational strategy, structure, environmental management accounting (EMA), firm size, technology and perceived environmental uncertainty were found to be positively associated with CMA adoption and hence support contingency theory. However, a relationship between decentralization and EMA adoption was not supported by the sample data. Also, the existence of CMA systems was found to be low in the sample firms, although more than half of the respondents have EMS. Research limitations/implications The study is limited to Ghana hence possible generalization of the results is limited. Further exploration of contingency-based research in other emerging economies would provide valuable insights on CMA adoption and practices to contribute to the CMA literature. Practical implications The findings suggest that although CMA adoption and practices is low in the sampled firms, both contextual and environmental factors play a vital role in the adoption of CMA in developing economies, as it pertains to the generic management accounting systems. Policies governing CMA practice should incorporate organizational contextual factors. Originality/value The paper presents preliminary empirical evidence on the state of adoption and practice of CMA from an emerging economy perspective, an area which lacks empirical investigation both in the EMA and the carbon accounting domain. It draws considerable novelty on the basis that despite the growing interest in climate change-based research empirical works on CO2 emissions conducted exclusively from management accounting perspective, and in developing economies in particular, have been scant. The paper extends the contingency theory framework from conventional practices to the EMA field.

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Nyide, Celani John, and Lawrence Mpela Lekhanya. "Environmental management accounting (EMA) in the developing economy: A case of the hotel sector." Corporate Ownership and Control 13, no. 4 (2016): 575–82. http://dx.doi.org/10.22495/cocv13i4c4p7.

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The adoption of EMA is triggered by certain factors such as human resources, compliance to legislation, market factors, just to name but a few. However, the literature points out that there are limiting factors that impede the application of EMA, particularly in the developing economy. Currently, there is limited existing research on EMA practices available for use by the hotel sector in the developing economies. The overall aim of this study was to, therefore, investigate and describe factors that enable and limit the use of EMA tools by the hotel sector in South Africa, a developing economy. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. ABC Hotel Management Group formed part of this study along its 3 hotels which met the selection criteria. In-depth semi-structured interviews comprised the main method of data collection. Additional documents were analysed which included financial statements, policy documents, the Group’s website, the hotels’ websites, Group Energy Profile Analysis (GEPA) programme, and Building Monitoring Systems (BMS). There were 10 participants in this case study which included the group engineer, who is the main custodian of the Group’s environmental management systems, 3 general managers, 3 financial managers, and 3 maintenance managers. The study discovered certain external and internal factors enabling the implementation of EMA tools; and there was the existence of limiting factors, internal and external, such as the shortage of skills and knowledge

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Appannan, Jeya Santhini, Ridzwana Mohd Said, San Ong Tze, and Rosmila Senik. "ENVIRONMENTAL PROACTIVITY ON ENVIRONMENTAL PERFORMANCE: AN EXTENSION OF NATURAL RESOURCE-BASED VIEW THEORY (NRBV)." International Journal of Industrial Management 5 (March 4, 2020): 56–65. http://dx.doi.org/10.15282/ijim.5.0.2020.5622.

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Extensive use of global resources and the associated environmental impacts continue to grow. As a result, green operations have received continuous attention from the business sector in recent years. However, only a few studies unpacked its dimension and examined environmental management accounting (EMA) and the firm's performance. The purpose of this paper is to (i) review the connection of holistic accounting approach of EMA and environmental performance in the extant literature and (ii) deepen the theory of NRBV by incorporating environmental proactivity as a moderator in the framework to provide an additional theoretical explanation to environmental performance in the context of ISO 14001 companies in Malaysia. Using the data of 145 companies, this study revealed that environmental proactivity moderates the relationship between EMA and environmental performance. Interestingly, we also found that EMA showed positive relationship on environmental performance. The research findings will be particularly important for ISO 14001 companies in developing their strategies and policies to achieve sustainable performance. Furthermore, the outcome will give some remarkable insights for managers to identify the current standing of their firm’s environmental performance.

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Do, Huyen Thi Thu, and Hai Thanh Le. "NEW METHODOLOGY INTEGRATING ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) AND CLEANER PRODUCTION ASSESSMENT (CPA) TO EFFECTIVELY CONTROL OF INDUSTRIAL POLLUTION." Science and Technology Development Journal 14, no. 3 (September 30, 2011): 15–25. http://dx.doi.org/10.32508/stdj.v14i3.1970.

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Environmental management accounting (EMA) and cleaner production assessment (CPA) both are considered effective tools to assist industries improve their production performance, minimize pollution and progress toward sustainable development. The paper presents the development of a suitable methodology integrating these two tools in order to facilitate approach of EMA to industries, to reflect environmental costs in the company’s financial statements for more sustainable business plans and accurate evaluation of the effectiveness of applied CP measures. This method is expected to be a new solution for the difficulties of EMA in approaching industries and for the limitations of existing accounting system in quantifying efficiencies of CP measures.

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Le, Nguyen, and Phan. "Environmental Management Accounting and Performance Efficiency in the Vietnamese Construction Material Industry—A Managerial Implication for Sustainable Development." Sustainability 11, no. 19 (September 20, 2019): 5152. http://dx.doi.org/10.3390/su11195152.

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This study was conducted to investigate factors impacting the application of environmental management accounting (EMA) and the relationship between EMA application and performance efficiency including financial and environmental sectors. The scope of research was to investigate construction material manufacturing enterprises in Vietnam with medium and large scales, which is considered one of the industries causing significant negative impacts on the environment. The questionnaires were sent to chief management accountants of 600 construction material enterprises in Vietnam from 2018 to 2019. This process obtained 418 valid votes. Using SPSS 22.0 software to process data, the research results indicate that there are six factors that positively influence the application of EMA practices, including government enforcement, stakeholder interest, positive environmental strategies, community expectations, professional education network, and financial condition, of which, government enforcement has the most significant and positive relationship with the adoption of EMA. On the other hand, it appears that the application of EMA positively impacts financial efficiency and environmental efficiency. As found by many previous studies, environmental efficiency also strongly positively impacts financial efficiency. Thus, innovative solutions to reduce environmental pollution can promote enterprises’ profitability.

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Gale, Robert. "Environmental costs at a Canadian paper mill: a case study of Environmental Management Accounting (EMA)." Journal of Cleaner Production 14, no. 14 (January 2006): 1237–51. http://dx.doi.org/10.1016/j.jclepro.2005.08.010.

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Mísařová, Petra. "Barriers of implementation of environmental management accounting in business practice." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 145–56. http://dx.doi.org/10.11118/actaun201058030145.

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Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs considered as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

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Solovida, Grace T., and Hengky Latan. "Achieving triple bottom line performance: highlighting the role of social capabilities and environmental management accounting." Management of Environmental Quality: An International Journal 32, no. 3 (February 18, 2021): 596–611. http://dx.doi.org/10.1108/meq-09-2020-0202.

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PurposeThe relationship between the elements of the triple bottom line (TBL) is a controversial area that is constantly debated in the sustainability literature. This study addresses this debate by testing the relationships between these elements, while considering environmental management accounting (EMA) as a mediating influence.Design/methodology/approachThis paper examines survey responses from upper-level managers from ISO 14001-certified manufacturing companies listed on the Indonesian Stock Exchange (IDX). The hypotheses were tested using a partial least squares approach, and bias-corrected and accelerated bootstrap confidence intervals were used to test the significance of the relationships between variables.FindingsThe authors found a direct relationship between the TBL elements and the role of EMA and social performance in mediating the relationship between economic performance and environmental performance.Research limitations/implicationsThis research also provides new insights into the progress of the social resource-based view (SRBV) theory, where the social element missing from the TBL approach can be found.Practical implicationsThe findings of this article imply that it is worthwhile to invest in corporate sustainability because it is thereby possible to simultaneously achieve economic, environmental and social performance, since such elements are truly integrated. In addition, possession of EMA management tools is necessary to enhance the relationships between economic performance and environmental performance. Furthermore, social performance seems to constitute an important bond between both of these, indicating that the social element of the TBL is necessary to achieve truly competitive performance.Originality/valueThis study contributes to the corporate environmental management literature by providing empirical evidence regarding the TBL elements.

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Suhartono, Bella, and Dianne Frisko. "ENVIRONMENTAL MANAGEMENT ACCOUNTING DI UNIVERSITAS: EVALUASI KESIAPAN IMPLEMENTASI EMA DALAM KONSUMSI KERTAS, LISTRIK DAN AIR." Media Riset Akuntansi, Auditing dan Informasi 13, no. 2 (May 3, 2017): 13. http://dx.doi.org/10.25105/mraai.v13i2.1741.

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The environmental damage has become popular issue to be concerned by society, government and business industries sectors, recently. Some studies found that most pollutions contributed by industrial sectors, therefore many tools have been applied by companies to minimize the waste. However, not for profit organization, government and society should also be responsible for the occurrence of environmental damage for their miss-consumption on fuel, paper, electricity, water, etc. University as academic institution consumes some resources mostly on paper and electricity, to support their daily learning and administration activities. In managing the resources consumption and minimising the waste, university may also apply environmental management accounting (EMA), which have been implemented at most industrial sectors. This study aims to determine the level of readiness of implementation of EMA on academic institution which most deal with resources such as paper, water and electricity. The research object of this case study is Faculty Ebiz in Surabaya, focusing on the way they consume and manage the use of paper, electricity, and water. As a qualitative research, the study uses some methods to collect data, which consists of deep interviews with some keypersons, documents analysis on the policy and data of resources’ consumption level, and observation some activities on location as non-participant observer. The results reveal that Faculty Ebiz has not been fully implemented EMA concept in the way of paper, electricity, and water consumptions. This case study determine the willingness of green commitment, and some particular activities from the civitas- academica should be supported by physical and technical policy to ensure the effectiveness of EMA’s implementation. Keywords: environmental management accounting, university, paper, electricity, water

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Suhartini, Suhartini. "RANCANGAN SISTEM INFORMASI PENGUKURAN GREEN PRODUCTIVITY DAN ENVIRONMENTAL MANAGEMENT ACCOUNTING UNTUK PENGEMBANGAN USAHA KECIL MENENGAH." MATRIK (Jurnal Manajemen dan Teknik) 13, no. 1 (July 5, 2018): 24. http://dx.doi.org/10.30587/matrik.v13i1.400.

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Batik Kampoeng Jetis is one of the centers batik who have the potential pollution of waste that is high enough so needed an improvement in production process and the management of liquid wastes and solid wastes from the production process. It says quite high because the volume of liquid waste produced by ± 568 m³ per day to produce pieces of batik ± 1400 per day. Batik Kampoeng Jetis also expect the economic benefits of increased productivity resulting from efficient use of resources in order to improve management of the environment. There are two interests, economic interests and the interests of environmental protection. Green Productivity and Environmental Management Accounting are used to accommodate these two interests. Green Productivity is a strategy to increase company productivity and environmental performance simultaneously in the overall social economic development (APO, 2003). Environmental Management Accounting (EMA) is for exploring the costs rather than regard it as an overhead cost. Environmental Management Accounting (EMA) to calculate how much the costenvironment and create an alternative that can provide benefits. The results of this study is to design measurement procedures standardized assessment of Batik Green Productivity for UKM that can ensure sustainability in both the financial and environmental aspects so that they can still survive without ignoring their negative contribution to the environment. Handling of liquid waste that is applied can provide improvements of productivity and environmental performance, although the increase is achieved only 1.3%. But this provides evidence that by implementing Green Productivity and Environmental Management Accounting will be able to increase the productivity and environmental performance.While the profit potential of products that can be achieved by using the Environmental Management Accounting is estimated at 4.4% or Rp.2.194.936.000, - per year.

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Mokhtar, Norsyahida, Ruzita Jusoh, and Norhayah Zulkifli. "Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)." Journal of Cleaner Production 136 (November 2016): 111–22. http://dx.doi.org/10.1016/j.jclepro.2016.01.085.

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Viere, Tobias, Stefan Schaltegger, and Jan Von Enden. "Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter." Issues In Social And Environmental Accounting 1, no. 2 (December 31, 2007): 296. http://dx.doi.org/10.22164/isea.v1i2.19.

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This case study discusses Environmental Management Accounting (EMA) which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.

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Yassin, Mohamed, and Salah A. Ali. "Survival of New Institutional Sociology Theory." International Journal of Customer Relationship Marketing and Management 11, no. 1 (January 2020): 50–63. http://dx.doi.org/10.4018/ijcrmm.2020010104.

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This study explores the extent to which institutional pressures influence the adoption of environmental management accounting (EMA) within the Egyptian manufacturing companies through an institutional perspective that relies on the new institutional sociology theory. The study has conducted interviews with staff members in 18 Egyptian manufacturing companies (organizational level), and with other different actors (organizational-field level), influencing the adoption of EMA in Egyptian companies. The study finds that there is some influence of institutional pressures on EMA's adoption in Egyptian manufacturing companies. The study finds that coercive pressure has more influence on companies to adopt EMA than normative and mimetic pressures. The poor influence of Egyptian accounting professional associations and environmental institutions has weakened the impact of normative pressures. More investigation is needed regarding the political and socio-economic factors surrounding the adoption of EMA in Egyptian context through the multi-levels institutional perspective.

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Azis, Indrawan, Andi Widiawati, and Annisa Aprilia Nur. "ANALISIS PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN EKO-EFISIENSI USAHA (Studi Kasus Pada Rumah Sakit Ibnu Sina YW-UMI Kota Makassar)." AkMen JURNAL ILMIAH 17, no. 2 (June 30, 2020): 242–53. http://dx.doi.org/10.37476/akmen.v17i2.895.

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Current issues related to the environment to be one of the issues that got the attention of the public. Awareness of the community to participate in protecting the environment is increasing from time to time. It encourages businesses as part of the community itself, to participate in maintaining the environment in ways that minimize the risk of environmental damage as a result of the operational company's. In this case, the needed cost of the so-called environmental costs. Environmental costs necessary to achieve eco-efficiency efforts, one of which is the use of Environmental Management Accounting (EMA), by identifying environmental costs by classifying into the category of environmental quality to evaluate their environmental performance. This study uses the Ibnu Sina Hospital YW-UMI Makassar City engaged in health services as research objects. In this study the author uses descriptive qualitative method. The results showed that the Ibnu Sina Hospital YW-UMI Makassar City yet to implement Environmental Management Accounting (EMA), manage environmental costs, but this hospital has managed the impact of the environment.

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Mohamed EL-Shishini, Hatem, and Makarand Upadhyaya. "The Relationships Between Contextual Variables and Perceived Importance and Bene-fits of Environmental Management Accounting (EMA) Techniques." Journal of Environmental Accounting and Management 6, no. 1 (March 2018): 17–32. http://dx.doi.org/10.5890/jeam.2018.03.002.

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Hariwibowo, Ignatius Novianto. "Uncovering the hidden costs by evaluating ecological costs." Jurnal Ekonomi dan Bisnis 24, no. 1 (April 26, 2021): 153–72. http://dx.doi.org/10.24914/jeb.v24i1.3362.

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This study aims to calculate the environmental costs of a sugar cane producer. Worsening environmental problems have required the company to implement environmental management practices. Nevertheless, the results of these environmental management practices need to be evaluated by comparing its ecological costs (eco-costs) as the external costs with costs allocated by the company to manage the environment. Accordingly, this study employs the case study at a cane sugar producing company located in Yogyakarta Specific Region Province. Furthermore, we combine two environmental cost calculation methods, namely the Environmental Management Accounting (EMA) and Life Cycle Assessment (LCA) methods. The EMA approach seeks to identify prevention and compensation costs. Meanwhile, the LCA approach is used to calculate eco-costs. We convert the eco-cost values based on the values from the table of ecological cost values at www.ecocostsvalue.com. The results of this study show that the company incur environmental impact costs much greater than its prevention and compensation costs. These findings indicate that the company has not incorporated hidden environmental costs in its environmental management.

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Capusneanu, Sorinel, Dan Ioan Topor, Mihaela Stefan Hint, Constantin Aurelian Ionescu, Mihaela Denisa Coman, Liliana Paschia, Nicoleta Luminita Gudanescu Nicolau, and Oana Raluca Ivan. "MATHEMATICAL MODEL FOR IDENTIFYING AND QUANTIFYING THE OVERALL ENVIRONMENTAL COST." Journal of Business Economics and Management 21, no. 5 (July 24, 2020): 1307–28. http://dx.doi.org/10.3846/jbem.2020.13217.

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The paper deals with the environmental costs (EC) in the electrical equipment industry by using environmental accounting as a strategic instrument for controlling the economic entity (EE). The novelty of the study consists of integrating a mathematical model in environmental management accounting (EMA), starting from the identification of the types of waste generated by the production flow and the interaction between the production activity and the environment, which results in determining the EC per entity. The research also analyzes the dependence between the resulting waste and the volume of production by categories. The usefulness of determining these dependencies leads to the identification of the product categories with a significant influence on the EC. The study is useful for developing an environmentally sustainable accounting system within entities in the electrical equipment industry because based on the mathematical model, products that generate large quantities of waste can be identified, allowing the outline of managerial strategies to reviewing production technologies, in order to optimize the products and reduce the quantities of waste generated.

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Journal articles on the topic 'Environmental management accounting (EMA)'

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