โ Scribed by Pall Rikhardsson, Martin Bennett (auth.), Pall M. Rikhardsson, Martin Bennett, Jan Jaap Bouma, Stefan Schaltegger (eds.)
No coin nor oath required. For personal study only.
This is the third volume in the Environmental Management Accounting Network (EMAN) series of selected refereed papers on environmental management accounting drawn primarily from papers presented at EMAN-Europe's annual c- ferences. Most of the papers in this volume were ?rst presented at the 6th EMAN- Europe Annual Conference at the Aarhus School of Business, Denmark, on 23-24 January 2003. The focus of the conference and the papers presented was on implementation of Environmental Management Accounting. That is to say what challenges there are in getting EMAto work in companies, how governments are promoting EMAand how EMA can be supported by for instance IT. From the papers in this volume it can be seen that EMAis becoming more established as a ?eld of practice as well as an a- demic endeavour. EMA is no longer the sole interest of large multinational c- panies but is being adopted by SMEs as well as being promoted by various gove- ment agencies. EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar interests, and by organising regular events for the dissemination and exchange of news and ideas. EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers grounded in the relevant literature and with reference to theory as appropriate.
Introduction....Pages 1-16
Challenges for Environmental Management Accounting....Pages 19-44
Current Trends in Environmental Cost Accounting โ and Its Interaction with Ecoefficiency Performance Measurement and Indicators....Pages 45-62
Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency....Pages 63-80
Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting....Pages 81-101
Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting....Pages 105-122
Environmental Risk Management and Environmental Management Accounting โ Developing Linkages....Pages 123-141
Using Software Systems to Support Environmental Accounting Instruments....Pages 143-168
Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services....Pages 169-192
Implementing Environmental Cost Accounting in Small and Medium-Sized Companies....Pages 193-205
Environmental Management Accounting in Small and Medium-Sized Enterprises....Pages 207-235
Environmental Accounting Guidelines and Corporate Cases in Korea....Pages 239-255
Environmental Management Accounting: Current Practice and Future Trends in Argentina....Pages 257-277
Environmental Management Accounting in the Framework of EMAS II in the Czech Republic....Pages 279-295
The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh....Pages 297-320
Environmental Management Accounting Practices in Japan....Pages 321-342
Environmental Management Accounting Pilot Projects in Costa Rica....Pages 343-364
Environmental Management; Environmental Economics; Accounting/Auditing; Ecotoxicology; Environmental Monitoring/Analysis; Economic Policy
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