Environmental Management Accounting Procedures And Principles

Author :
Publisher :
ISBN 13 :
Total Pages : 162 pages
Book Rating : 4.43/5 ( download)

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Download or read book Environmental Management Accounting Procedures and Principles written by and published by . This book was released on 2001 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Expert Working Group on Improving Government's Role in the Promotion of Environmental Management Accounting (EMA), was formed when it was realised that although a number of governments were interested in promoting EMA, there was little communication between the agencies involved. This, the first publication of the Working Group, presents the terminology and techniques used by its members. It aims to establish a common understanding of the basic concepts of EMA and provide a set of principles and procedures to guide those interested in its application.

Author : Innovation and Technology Austrian Federal Ministry of Transport
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.53/5 ( download)

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Download or read book Environmental management accounting procedures and principles written by Innovation and Technology Austrian Federal Ministry of Transport and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Christine M. Jasch
Publisher : Springer Science & Business Media
ISBN 13 : 1402090285
Total Pages : 212 pages
Book Rating : 4.88/5 ( download)

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Download or read book Environmental and Material Flow Cost Accounting written by Christine M. Jasch and published by Springer Science & Business Media. This book was released on 2008-11-07 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.

Author : M.D. Bennett
Publisher : Springer Science & Business Media
ISBN 13 : 0306480220
Total Pages : 296 pages
Book Rating : 4.25/5 ( download)

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Download or read book Environmental Management Accounting: Informational and Institutional Developments written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2005-12-30 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : M.D. Bennett
Publisher : Springer Science & Business Media
ISBN 13 : 9401001979
Total Pages : 317 pages
Book Rating : 4.77/5 ( download)

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Download or read book Environmental Management Accounting — Purpose and Progress written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. 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.

Author : Pall M. Rikhardsson
Publisher : Springer Science & Business Media
ISBN 13 : 1402033737
Total Pages : 372 pages
Book Rating : 4.35/5 ( download)

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Download or read book Implementing Environmental Management Accounting: Status and Challenges written by Pall M. Rikhardsson and published by Springer Science & Business Media. This book was released on 2005-11-13 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.

Author :
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.70/5 ( download)

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Download or read book An Introduction to Environmental Accounting as a Business Management Tool written by and published by . This book was released on 1995 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Isabell Keil
Publisher : GRIN Verlag
ISBN 13 : 3638305554
Total Pages : 15 pages
Book Rating : 4.56/5 ( download)

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Download or read book Environmental Management Accounting written by Isabell Keil and published by GRIN Verlag. This book was released on 2004-09-08 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2003 in the subject Business economics - Investment and Finance, grade: 1,3 (A), University of Glamorgan, language: English, abstract: The importance placed on environmental issues has increased during the last two decades. Businesses have become increasingly aware of the environmental implications on their operations, products, and services. Environmental risks may have serious consequences for the prospects of a company, with particular financial consequences. Businesses experience increased pressure from various stakeholders to report on environmental behaviour. Smith and Lambell (1997) stated that the topic of environmental accounting is not new, because many companies already produce environmental statements within their annual reports. Traditional accounting techniques such as financial and management accounting are used to report on the environmental implications of a business. Smith and Lambell (1997) also argued that companies should cease considering the environment as a given factor and take it into their accounts. This can be done by identifying the environmental costs of a product, service, or process. The environmental costs increased as a consequence of this, amongst other reasons. The existing conventional accounting systems are not able to deal with these environmental costs because they tend to attribute them to general overhead accounts. As result managers are often unaware of them and have no incentive to reduce them (UNDSD, 2003). Environmental Management Accounting, a variant of environmental accounting, provides managers with knowledge about these environmental costs by extending conventional methods of accounting to capture them (Smith and Lambell, 1997). Environmental Management Accounting (EMA) generates, analyses and uses financial and non-financial information to support internal management. It is a complementary management accounting approach to the financial accounting approach, according to Bennett and James (1998a). EMA helps to identify and allocate environment-related costs and aims to develop appropriate mechanisms for this (Frost and Wilmhurst, 2000). Key application fields for EMA are: assessment of annual environmental costs/expenditures, product pricing, budgeting, investment appraisal, calculating costs and savings of environmental projects, or setting quantified performance targets, to name only a few (Jasch, 2003). Frost and Wilmhurst (2000) stated that EMA practices have resulted in cost savings and competitive advantage.

Author : Christine Jasch
Publisher :
ISBN 13 :
Total Pages : 122 pages
Book Rating : 4.60/5 ( download)

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Download or read book Workbook on Environmental Management Accounting written by Christine Jasch and published by . This book was released on 2001 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Anthony de Jasay
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.09/5 ( download)

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Download or read book Workbook on Environmental Management Accounting - Metrics, Procedures and Principles written by Anthony de Jasay and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: