Rikhardsson / Bennett / Bouma Implementing Environmental Management Accounting: Status and Challenges

1. Auflage 2005
ISBN: 978-1-4020-3373-5
Verlag: Springer Netherlands
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, Band 18, 374 Seiten

Reihe: Eco-Efficiency in Industry and Science

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.

Members of the EMAN Network. Universities and similar institutions teaching/researching either/both environmental management and/or accounting and financial management. Environmental managers, professional accountancy institutes, environmental policy makers in government and regulatory bodies.

Autoren/Hrsg.

Bennett, Martin

Schaltegger, Stefan

Rikhardsson, Pall M.

Bouma, Jan Jaap

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