Environmental Management Accounting: Informational and Institutional Developments

• Κύριος συγγραφέας: Wolters, Teun (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Άλλοι συγγραφείς: Bennett, Martin (Επιμελητής έκδοσης), Bouma, Jan Jaap (Επιμελητής έκδοσης)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Dordrecht : Springer Netherlands, 2002.
• Σειρά: Eco-Efficiency in Industry and Science, 9
• Θέματα: Environment.; Accounting.; Bookkeeping.; Leadership.; Information technology.; Business > Data processing.; Environmental management.; Environmental Management.; Business Strategy/Leadership.; Accounting/Auditing.; IT in Business.

 Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails. 

 The Development of Environmental Management Accounting: General Introduction and Critical Review -- Overviews -- An Integrative Framework of Environmental Management Accounting — Consolidating the Different Approaches of EMA into a Common Framework and Terminology -- Environmental Management Accounting Metrics: Procedures and Principles -- A Guideline for the Measurement and Reporting of Environmental Costs -- Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials -- Resource-Efficiency Accounting -- Information Systems -- Efficient Eco-Management Using ECO-Integral — How to Save Costs and Natural Resources at the Same Time -- Materials Flow Management Based on Production Data from ERP Systems -- ‘Counting what Counts’ — Raising Transparency through Environmental Management Accounting at Siemens -- The Danish Environmental Management Accounting Project: An Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems -- Life Cycle Engineering -- Ema Policies -- Corporate Environmental Accounting: A Japanese Perspective -- Environmental Accounting in Korea: Cases and Policy Recommendations -- Government Strategies to Promote Corporate Environmental Management Accounting -- Looking for Knowledge Management in Environmental Accounting -- The Greening of Accounting: Putting the Environment onto the Agenda of the Accountancy Profession in the Philippines -- Different Ema Perspectives -- Environmental Performance Measurement -- Towards Sustainability Indicators for Product Chains -- Towards Transparent Information on the Environmental Quality of Products — LCA-based Data Production for the Finnish Foodstuff Industry -- Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System -- Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection -- Wanted: A Theory for Environmental Management Accounting.