Gotowe bibliografie tematyczne / Environmental management accounting (EMA)

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Gotowa bibliografia na temat „Environmental management accounting (EMA)”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 1 lutego 2022

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Artykuły w czasopismach na temat "Environmental management accounting (EMA)"

Mohamed, Rapiah. "Environmental Management Accounting and Environmental Performance". Asia Proceedings of Social Sciences 1, nr 2 (14.11.2018): 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, i Ki-Hoon Lee. "Environmental Management Accounting (EMA) for environmental management and organizational change". Journal of Accounting & Organizational Change 11, nr 3 (7.09.2015): 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 i Mohsen Varsei. "Towards environmental management accounting for trade-offs". Sustainability Accounting, Management and Policy Journal 7, nr 3 (5.09.2016): 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 i Rahat Munir. "Environmental management accounting practices in Australian cotton farming". Accounting, Auditing & Accountability Journal 32, nr 4 (24.05.2019): 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., i Lucia Stella. "Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing". MANAGEMENT CONTROL, nr 2 (wrzesień 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, i Eddie Kotzee. "Investigating environmental management accounting in the chemical industry in South Africa". Investment Management and Financial Innovations 13, nr 1 (8.04.2016): 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, i Dyna Rachmawati. "Penerapan Environmental Management Accounting (EMA) Terhadap Kinerja Perusahaan". InFestasi 16, nr 1 (16.06.2020): 28–43. http://dx.doi.org/10.21107/infestasi.v16i1.6886.

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Yusoh, Nirman Noor Afiqi Mat, i Tuan Zainun Tuan Mat. "Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies". International Journal of Financial Research 11, nr 3 (30.06.2020): 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, nr 2 (24.07.2018): 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 i Jin Chen. "The potential for environmental management accounting development in China". Journal of Accounting & Organizational Change 11, nr 3 (7.09.2015): 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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Rozprawy doktorskie na temat "Environmental management accounting (EMA)"

Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa". Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

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Conventional management accounting practices do not provide adequate information for managing the environment in a world where environmental concerns, as well as environment-related costs, revenues, and benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the interaction between the economic, social and technological factors in the development process to achieve conditions for sustainable development. In this study, a survey and case study technique is used to document a South African perspective on EMA. The findings indicate that, while EMA is gaining increasing awareness, its application is still at its infancy. Some of the elements of EMA may be found in practice, but they are not called EMA. Based on the findings, ten steps for implementing EMA are suggested.

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Chang, Huei-Chun, i huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential". RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

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Kaiser, Marcel. "The suitability of Environment Management Accounting (EMA) models applied by the German Mittelstand". Thesis, University of Gloucestershire, 2017. http://eprints.glos.ac.uk/5594/.

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The implementation of environmental management accounting (EMA) in Mittelstand companies is an uncharted area. Therefore, the aim of this study was to identify the ways, benefits, and disadvantages of implementing EMA in such companies. The choice of the approach and method depended on the following reasons: As the observed phenomena took place inside a company and depended on the attitudes of its members, an interpretivist and qualitative research approach was used that regarded a company as a socially constructed entity. The research was executed with a top-down deductive method starting with a literary review (on Mittelstand-like companies using EMA), and leading to hypotheses concerning the research aim. These assumptions were tested in a qualitative case study using a German Mittelstand company from the printing industry. To this end, the study used the company’s files, personal notes from management meetings, and interviews with experts from the focal company offering the deepest insight in the focal company. The analysis found two different results. Mittelstand companies will have trouble with implementing EMA. However, after having done this, they will only experience benefits and no disadvantages. During the EMA implementation there will probably be delays due to lacking expertise, conservative attitudes, and disturbed channels of information among the staff. However, these obstacles can be overcome with external experts guiding the EMA implementation, and with financial resources to pay them. EMA will then enable a Mittelstand company to track the flows of hazardous and harmless physical entities alike and its associated environmental and conventional costs. With this information the strategic management accounting (SMA) will be able to reduce these costs, to develop eco-friendly products, and to increase its resource efficiency, profits and competitiveness. In a Mittelstand company EMA should therefore be placed at the interface of proper accounting and SMA. FCA, ABC, flow cost accounting, input/output analysis, and EBSC seem to be the optimal methods to track and analyse a company’s physical flows and its related conventional and environmental costs. The former cost type depends on the quantities of the resources, with the latter one depending on the production of waste, the excessive use of water, wood, fuel, electric energy, hazardous chemicals and the process they are used in. To capture these costs it is best to use a set of primary metrics (reflecting the quantities of the resources) and secondary metrics (focussing on the flows and dangers of these resources). Measuring environmental costs of hazardous substances is difficult, since the production processes they are used in depend on chancy circumstances like accidents. Instead, it is also possible to use an EMA that only calculates the amounts of wood, water, waste, fuel, and electric energy needed for the use of hazardous substances. After multiplying these costs with a numerical and empirically obtained factor, the related environmental costs can now be measured both accurately and easily. Such a simplified EMA seems to be a promising method for Mittelstand companies with low technical skills.

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Niap, Damian Tien Foo, i e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company". RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.

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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity. Therefore, cogeneration provides greater efficiencies compared to traditional electricity generation methods because it utilizes heat that would otherwise be wasted. In addition, greenhouse gases emissions can be reduced substantially. The approach taken in this research is to assess whether an improvement in the energy efficiency of the cogeneration plant can lead to a reduction in greenhouse gases emissions. An improvement in energy efficiency means that either: less gas is consumed, thus leading to cost savings; or more electricity is generated for the same quantity of gas consumed, which leads to an increase in income and consequently profit. Therefore, an improvement in energy efficiency means an improvement in the financial performance. In addition, a reduction in the quantity of gas consumed or generating as much electricity as possible from a given quantity of gas can lead to a reduction in greenhouse gases emissions which means an improvement in the company's environmental performance. A case study method, which involves an Australian cogeneration company, is adopted because this would provide valuable in-depth practical insight into the operations and mechanisms of a company that is involved in combined heat and power generation. A review of the literature and the evidence collected indicated that a cogeneration plant's efficiency can be improved at least back to near the plant's designed efficiency. And, further improvements may be achieved by utilizing the latest technology although this involves capital investment. It is also established that an improvement in plant efficiency can reduce greenhouse gases emissions. This research then concludes that Environmental Management Accounting can help the case study company improve its financial and environmental performances. An Environmental Management Accounting system can provide the physical information that is not available in the existing management accounting system. Physical information such as the physical quantities of gas consumed, electricity and steam produced, and greenhouse gases emitted, can help the company in decision-making relating to improving plant efficiency as well as reducing greenhouse gases emissions.

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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice". Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations
This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

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Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management". Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.

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Includes bibliographical references (leaves 78-87).
Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a philosophy to provide competitive strategies. This research paper will describe the environmental component of business and describe the role of environmental accounting in strategic cost management. Furthermore, an assessment will be performed on a South African organisation. The assessment will demonstrate how a South African organisation has reacted and integrated environmental business aspects into their organisation.

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Holt, Andrew Derek. "The role of management accounting within the development of environmental management systems". Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1791/.

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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal information flows specifically targeted towards dealing with 'environmental'-induced uncertainty, and are also developing environmental management systems (EMS) to reduce their impact on the natural environment. Empirical research to date indicates that such 'environmental' information differs in its generation, uses and level of integration with traditional management information systems, such as management accounting. This thesis adds to this existing knowledge by contributing case study evidence of the role of management accounting within environmental management at three manufacturing sites in the UK. In order to explore the role of management accounting within corporate 'greening', the thesis describes the processes by which environmental ('green') issues permeate organizational boundaries and either become part of, or excluded from, organizational action and consciousness. Within this, the primary focus is to describe how 'green' issues may be rendered 'visible' and 'invisible' by existing management information and accounting systems. The thesis uses a 'middle-range' thinking research paradigm, and critically reviews a diverse range of theoretical and empirical literature in order to construct a number of 'skeletal' theoretical models that describe how organizational 'greening' change arises from specific interactions within social and organizational contexts. Management accounting systems are specifically located within these models, and further 'skeletal' theoretical generalisations are provided for describing the types and uses of environmental information within the firm. The aim of the 'skeletal' models of corporate greening and environmental information is to provide a general framework within which the study can be completed. Whilst a number of general hypothesises are developed from the models, the models require empirical data to give them meaning. To provide this, evidence is collected from three case studies of manufacturing operations in UK locations, together with supplemental empirical evidence from a range of sources. The findings from the empirical data is that management accountants and accounting are not involved in the generation of environmental information, envisage no compelling need to use environment-related accounting and are happy to allow environmental managers to control the EMS. However, management accountants do appear to be knowledgeable about the environmental impacts of the organization, and have an 'awareness' of how environmental costs and impacts can affect the efficiency of business operations.

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Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

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Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation". Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.

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Lammers, Zachary A. "Thermal Management of Electromechanical Actuation System for Aircraft Primary Flight Control Surfaces". University of Dayton / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=dayton1399021324.

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Książki na temat "Environmental management accounting (EMA)"

Zimbabwe. Department of Natural Resources. Environmental Management Act (Cap 20:27) (EMA) and the entrepreneurs. Causeway, Harare: Ministry of Environment & Tourism, 2004.

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Stefan, Schaltegger, Bennett Martin, Pohjola Tuula, Csutora Maria i SpringerLink (Online service), red. Environmental Management Accounting and Supply Chain Management. Dordrecht: Springer Science+Business Media B.V., 2011.

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Burritt, Roger, Stefan Schaltegger, Martin Bennett, Tuula Pohjola i Maria Csutora, red. Environmental Management Accounting and Supply Chain Management. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-1390-1.

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Schaltegger, S. Corporate environmental accounting. Chichester: Wiley, 1996.

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Tourism, Zimbabwe Ministry of Environment and. Environmental Management Act (CAP 20:27) (EMA) and rural district councils. Causeway, Harare]: Ministry of Environment & Tourism, 2004.

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Schaltegger, Stefan, Martin Bennett, Roger L. Burritt i Christine Jasch, red. Environmental Management Accounting for Cleaner Production. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8.

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Bennett, Martin, Pall M. Rikhardsson i Stefan Schaltegger, red. Environmental Management Accounting — Purpose and Progress. Dordrecht: Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-010-0197-7.

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Accountants, International Federation of. Environmental management accounting: International guidance document. New York, N.Y: International Federation of Accountants, 2005.

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Rikhardsson, Pall M., Martin Bennett, Jan Jaap Bouma i Stefan Schaltegger, red. Implementing Environmental Management Accounting: Status and Challenges. Berlin/Heidelberg: Springer-Verlag, 2005. http://dx.doi.org/10.1007/1-4020-3373-7.

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Wolters, Teun. Environmental Management Accounting: Informational and Institutional Developments. Redaktorzy Martin Bennett i Jan Jaap Bouma. Dordrecht: Springer Netherlands, 2002. http://dx.doi.org/10.1007/0-306-48022-0.

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Więcej źródeł

Części książek na temat "Environmental management accounting (EMA)"

Venturelli, Alessia, i Aldo Pilisi. "EMA in SMEs: Ten Italian Case Studies". W Environmental Management Accounting — Purpose and Progress, 309–32. Dordrecht: Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-010-0197-7_14.

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Schaltegger, Stefan, Martin Bennett, Roger L. Burritt i Christine Jasch. "Environmental Management Accounting (EMA) as a Support for Cleaner Production". W Environmental Management Accounting for Cleaner Production, 3–26. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_1.

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Bennett, Martin, Pall Rikhardsson i Stefan Schaltegger. "Adopting Environmental Management Accounting: EMA as a Value-adding Activity". W Environmental Management Accounting — Purpose and Progress, 1–14. Dordrecht: Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-010-0197-7_1.

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Munkøe, Lars, i Christine Jasch. "Waste Reduction Program Based on IFAC’S EMA Guideline in Danisco A/S". W Environmental Management Accounting for Cleaner Production, 379–94. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_21.

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Jasch, Christine. "Austrian Pilot Projects on Environmental Management Accounting Following the UN DSD EMA Methodology". W Environmental Management Accounting — Purpose and Progress, 75–88. Dordrecht: Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-010-0197-7_5.

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Kumpulainen, Anna, i Tuula Pohjola. "Success Factors in Developing EMA—Experiences from Four Follow-Up Case Studies in Finland". W Environmental Management Accounting for Cleaner Production, 477–90. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_27.

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Möhr-Swart, Maryna, Faan Coetzee i James Blignaut. "Sustainable Development in the South African Mining Industry: The Role of Cleaner Production and EMA". W Environmental Management Accounting for Cleaner Production, 165–91. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_9.

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Csutora, Maria, i Roberta de Palma. "Using EMA to Benchmark Environmental Costs—Theory and Experience from Four Countries Through the UNIDO TEST Project". W Environmental Management Accounting for Cleaner Production, 143–64. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_8.

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Lee, Ki-Hoon, i David M. Herold. "Cultural Relevance in Environmental and Sustainability Management Accounting (EMA) in the Asia-Pacific Region: A Link Between Cultural Values and Accounting Values Towards EMA Values". W Accounting for Sustainability: Asia Pacific Perspectives, 11–37. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-70899-7_2.

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Isenmann, Ralf. "Environmental Statements on the Internet—From a Mere EMAS Requirement to an On-line Environmental Communication Tool". W Environmental Management Accounting for Cleaner Production, 103–21. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_6.

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Streszczenia konferencji na temat "Environmental management accounting (EMA)"

"Research on Environmental Accounting Information Disclosure". W International Conference Education and Management. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0001883.

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Medved, Ivana, i Dejan Jovanović. "Industry 4.0 Incentives for Environmental Management Accounting". W 25th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2020. http://dx.doi.org/10.46541/978-86-7233-386-2_36.

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Huang, Qiguo. "Discussion on Environmental Cost Accounting and Environmental Cost Control". W 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5999271.

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Fuadah, Lukluk, Rochmawati Daud i Burhanuddin. "Environmental Management Accounting, Quality Decision Influence on Environmental Performance in Indonesia". W 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008440003390346.

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Azmi, Zul, Abdillah Arief Nasution i Iskandar Muda. "Information System Integration, Knowledge Management, and Management Accounting Adaptibility". W International Conference of Science, Technology, Engineering, Environmental and Ramification Researches. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0010070118871894.

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Molinari, M., S. Ratti i G. Sammarco. "Environmental Accounting as a Communication and Management Tool". W SPE Health, Safety and Environment in Oil and Gas Exploration and Production Conference. Society of Petroleum Engineers, 1996. http://dx.doi.org/10.2118/35832-ms.

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Xiao-Hua, Lin. "Establishing Two-Oriented Society and Environmental Accounting". W 2014 International Conference on Economic Management and Trade Cooperation (EMTC 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/emtc-14.2014.58.

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"A Preliminary Study on Cost Accounting of Carbon Accounting Based on Environmental Capital Dependence". W 2017 4th International Conference on Business, Economics and Management. Francis Academic Press, 2017. http://dx.doi.org/10.25236/busem.2017.39.

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Liu, Ran. "Environmental Accounting Information Disclosure in Steel Industry". W Proceedings of the Third International Conference on Economic and Business Management (FEBM 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/febm-18.2018.61.

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Nan, Zhang. "Research on the Influence of Accounting Environmental Change on Financial Accounting Theoretical Innovation". W 2014 2nd International Conference on Advances in Social Science, Humanities, and Management. Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/asshm-14.2014.142.

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