Environmental Management Accounting : Informational and Institutional Developments
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Overview
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.
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Details
- ISBN-13: 9781402005527
- ISBN-10: 1402005520
- Publisher: Springer
- Publish Date: July 2002
- Dimensions: 9.94 x 6.32 x 0.72 inches
- Shipping Weight: 1.53 pounds
- Page Count: 302
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