Environmental Management Accounting: Informational and Institutional Developments

✍ Scribed by Teun Wolters (auth.), Martin Bennett, Jan Jaap Bouma (eds.)

• Publisher: Springer Netherlands
• Year: 2004
• Tongue: English
• Leaves: 295
• Series: Eco-Efficiency in Industry and Science 9
• Edition: 1
• Category: Library

✦ Synopsis

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.

✦ Table of Contents

The Development of Environmental Management Accounting: General Introduction and Critical Review....Pages 1-18
An Integrative Framework of Environmental Management Accounting — Consolidating the Different Approaches of EMA into a Common Framework and Terminology....Pages 21-35
Environmental Management Accounting Metrics: Procedures and Principles....Pages 37-50
A Guideline for the Measurement and Reporting of Environmental Costs....Pages 51-65
Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials....Pages 67-82
Resource-Efficiency Accounting....Pages 83-90
Efficient Eco-Management Using ECO-Integral — How to Save Costs and Natural Resources at the Same Time....Pages 93-111
Materials Flow Management Based on Production Data from ERP Systems....Pages 113-122
‘Counting what Counts’ — Raising Transparency through Environmental Management Accounting at Siemens....Pages 123-135
The Danish Environmental Management Accounting Project: An Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems....Pages 137-151
Life Cycle Engineering....Pages 153-157
Corporate Environmental Accounting: A Japanese Perspective....Pages 161-173
Environmental Accounting in Korea: Cases and Policy Recommendations....Pages 175-186
Government Strategies to Promote Corporate Environmental Management Accounting....Pages 187-198
Looking for Knowledge Management in Environmental Accounting....Pages 199-213
The Greening of Accounting: Putting the Environment onto the Agenda of the Accountancy Profession in the Philippines....Pages 215-220
Environmental Performance Measurement....Pages 223-229
Towards Sustainability Indicators for Product Chains....Pages 231-247
Towards Transparent Information on the Environmental Quality of Products — LCA-based Data Production for the Finnish Foodstuff Industry....Pages 249-252
Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System....Pages 253-263
Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection....Pages 265-277
Wanted: A Theory for Environmental Management Accounting....Pages 279-290

✦ Subjects

Environmental Management; Accounting/Auditing; Business Information Systems