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Environmental Management Accounting: Informational and Institutional Developments

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.

22. Wanted: A. Theory. for. Environmental. Management. Accounting. Jan Jaap
Bouma Visiting professor in environment management at the University of Ghent
and associate professor at the Erasmus University Rotterdam; E-mail: ...

Environmental Management Accounting — Purpose and Progress

Purpose and Progress

"The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives."--BOOK JACKET.

This is at the core of conventional management accounting. In order to make
decisions such as these, managers need information, and conventional
management accounting supplies this information to a large extent, through
recording, ...