Bennett / Schaltegger Implementing Environmental Management Accounting: Status and Challenges

1. Auflage 2005
ISBN: 978-1-4020-3373-5
Verlag: Springer-Verlag
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 374 Seiten

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.

Autoren/Hrsg.

Bennett, Martin

Schaltegger, Stefan

Inhaltsverzeichnis

1;CONTENTS;6
2;PREFACE;8
3;INTRODUCTION ENVIRONMENTAL MANAGEMENT ACCOUNTING: INNOVATION OR MANAGERIAL FAD?;9
4;SECTION 1 EMA PROGRESS;26
4.1;CHAPTER 2 CHALLENGES FOR ENVIRONMENTAL MANAGEMENT ACCOUNTING;27
4.2;CHAPTER 3 CURRENT TRENDS IN ENVIRONMENTAL COST ACCOUNTING – AND ITS INTERACTION WITH ECOEFFICIENCY PERFORMANCE MEASUREMENT AND INDICATORS;53
4.3;CHAPTER 4 ENVIRONMENTAL ACCOUNTING DIMENSIONS: PROS AND CONS OF TRAJECTORY CONVERGENCE AND INCREASED EFFICIENCY;71
4.4;CHAPTER 5 PROCESS AND CONTENT: VISUALIZING THE POLICY CHALLENGES OF ENVIRONMENTAL MANAGEMENT ACCOUNTING;89
5;SECTION 2 EXPLORING EMA IMPLEMENTATION ISSUES;111
5.1;CHAPTER 6 ENVIRONMENTAL PERFORMANCE AND THE QUALITY OF CORPORATE ENVIRONMENTAL REPORTS: THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING;113
5.2;CHAPTER 7 ENVIRONMENTAL RISK MANAGEMENT AND ENVIRONMENTAL MANAGEMENT ACCOUNTING – DEVELOPING LINKAGES;131
5.3;CHAPTER 8 USING SOFTWARE SYSTEMS TO SUPPORT ENVIRONMENTAL ACCOUNTING INSTRUMENTS;151
5.4;CHAPTER 9 APPLICATIONS OF AN ENVIRONMENTAL MODELLING SYSTEM IN THE GRAPHICS INDUSTRY AND ROAD HAULAGE SERVICES;177
5.5;CHAPTER 10 IMPLEMENTING ENVIRONMENTAL COST ACCOUNTING IN SMALL AND MEDIUM- SIZED COMPANIES;201
5.6;CHAPTER 11 ENVIRONMENTAL MANAGEMENT ACCOUNTING IN SMALL AND MEDIUM- SIZED ENTERPRISES:;215
6;SECTION 3 NATIONAL EXPERIENCES IN IMPLEMENTING EMA;245
6.1;CHAPTER 12 ENVIRONMENTAL ACCOUNTING GUIDELINES AND CORPORATE CASES IN KOREA: IMPLICATIONS FOR DEVELOPING COUNTRIES;247
6.2;CHAPTER 13 ENVIRONMENTAL MANAGEMENT ACCOUNTING: CURRENT PRACTICE AND FUTURE TRENDS IN ARGENTINA;265
6.3;CHAPTER 14 ENVIRONMENTAL MANAGEMENT ACCOUNTING IN THE FRAMEWORK OF EMAS II IN THE CZECH REPUBLIC;287
6.4;CHAPTER 15 THE ROLE OF GOVERNMENT IN PROMOTING AND IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING: THE CASE OF BANGLADESH ;305
6.5;CHAPTER 16 ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES IN JAPAN;329
6.6;CHAPTER 17 ENVIRONMENTAL MANAGEMENT ACCOUNTING PILOT PROJECTS IN COSTA RICA;351
7;Index;373