Environmental management accounting : informational and institutional developments
著者
書誌事項
Environmental management accounting : informational and institutional developments
（Eco-efficiency in industry and science / series editor, Arnold Tukker, v. 9）
Kluwer Academic Publishers, c2002
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- : pb
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注記
"EMAN"--cover
Includes bibliographical references (p. 291-302)
内容説明・目次
内容説明
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.
目次
- 1. The Development of Environmental Management Accounting: General Introduction and Critical Review
- M. Bennett, J.J. Bouma, T. Wolters. Part I: Overviews. 2. An Integrative Framework of Environmental Management Accounting
- R.L. Burritt, T. Hahn, S. Schaltegger. 3. Environmental Management Accounting Metrics: Procedures and Principles
- C. Jasch. 4. A Guideline for the Measurement and Reporting of Environmental Costs
- J-D Kim. 5. Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials
- M. Strobel, C. Redmann. 6. Resource-Efficiency Accounting
- T. Orbach, C. Liedtke. Part II: Information Systems. 7. Efficient Eco-Management Using ECO-Integral - How to Save Costs and Natural Resources at the Same Time
- W. Scheide, S. Enzler, G. Dold. 8. Materials Flow Management Based on Production Data from ERP Systems
- G. Jurgens. 9. 'Counting what Counts' - Raising Transparency through Environmental Management Accounting at Siemens
- R.A. Thurm. 10. The Danish Environmental Management Accounting Project: an Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems
- P.M. Rikhardsson, L. Vedso. 11. Life Cycle Engineering
- H. Krasowski. Part III: EMA Policies. 12. Corporate Environmental Accounting: a Japanese Perspective
- K. Kokubu, T. Kurasaka. 13. Environmental Accounting in Korea: Cases and Policy Recommendations
- B-W Lee, S-T Jung, Y-O Chun. 14. Government Strategies to Promote Corporate Environmental Management Accounting
- S. Schaltegger, T. Hahn, R.L. Burritt. 15. Looking forKnowledge Management in Environmental Accounting
- D. Osborn. 16. The Greening of Accounting: putting the Environment onto the Agenda of the Accountancy Profession in the Philippines
- M.F. Reyes. Part IV: Different EMA Perspectives. 17. Environmental Performance Measurement
- E. Gunther, A. Sturm. 18. Towards Sustainability Indicators for Product Chains. With special reference to an international coffee chain
- T. Wolters, M. Danse. 19. Towards Transparent Information on the Environmental Quality of Products - LCA-based Data Production for the Finnish Foodstuff Industry
- T. Loikkanen, J.-M. Katajajuuri. 20. Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System
- B. Montel. 21. Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection
- S. Schaltegger, R.L. Burritt. 22. Wanted: a Theory for Environmental Management Accounting
- J.J. Bouma, M. van der Veen. References.
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