: Pall M. Rikhardsson, Martin Bennett, Jan Jaap Bouma, Stefan Schaltegger
: Pall M. Rikhardsson, Martin Bennett, Jan Jaap Bouma, Stefan Schaltegger
: Implementing Environmental Management Accounting: Status and Challenges
: Springer-Verlag
: 9781402033735
: 1
: CHF 132.60
:
: Natur und Gesellschaft: Allgemeines, Nachschlagewerke
: English
: 374
: Wasserzeichen/DRM
: PC/MAC/eReader/Tablet
: PDF
P>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.
CONTENTS6
PREFACE8
INTRODUCTION ENVIRONMENTAL MANAGEMENT ACCOUNTING: INNOVATION OR MANAGERIAL FAD?9
SECTION 1 EMA PROGRESS26
CHAPTER 2 CHALLENGES FOR ENVIRONMENTAL MANAGEMENT ACCOUNTING27
CHAPTER 3 CURRENT TRENDS IN ENVIRONMENTAL COST ACCOUNTING – AND ITS INTERACTION WITH ECOEFFICIENCY PERFORMANCE MEASUREMENT AND INDICATORS53
CHAPTER 4 ENVIRONMENTAL ACCOUNTING DIMENSIONS: PROS AND CONS OF TRAJECTORY CONVERGENCE AND INCREASED EFFICIENCY71
CHAPTER 5 PROCESS AND CONTENT: VISUALIZING THE POLICY CHALLENGES OF ENVIRONMENTAL MANAGEMENT ACCOUNTING89
SECTION 2 EXPLORING EMA IMPLEMENTATION ISSUES111
CHAPTER 6 ENVIRONMENTAL PERFORMANCE AND THE QUALITY OF CORPORATE ENVIRONMENTAL REPORTS: THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING113
CHAPTER 7 ENVIRONMENTAL RISK MANAGEMENT AND ENVIRONMENTAL MANAGEMENT ACCOUNTING – DEVELOPING LINKAGES131
CHAPTER 8 USING SOFTWARE SYSTEMS TO SUPPORT ENVIRONMENTAL ACCOUNTING INSTRUMENTS151
CHAPTER 9 APPLICATIONS OF AN ENVIRONMENTAL MODELLING SYSTEM IN THE GRAPHICS INDUSTRY AND ROAD HAULAGE SERVICES177
CHAPTER 10 IMPLEMENTING ENVIRONMENTAL COST ACCOUNTING IN SMALL AND MEDIUM- SIZED COMPANIES201
CHAPTER 11 ENVIRONMENTAL MANAGEMENT ACCOUNTING IN SMALL AND MEDIUM- SIZED ENTERPRISES:215
SECTION 3 NATIONAL EXPERIENCES IN IMPLEMENTING EMA245
CHAPTER 12 ENVIRONMENTAL ACCOUNTING GUIDELINES AND CORPORATE CASES IN KOREA: IMPLICATIONS FOR DEVELOPING COUNTRIES247
CHAPTER 13 ENVIRONMENTAL MANAGEMENT ACCOUNTING: CURRENT PRACTICE AND FUTURE TRENDS IN ARGENTINA265
CHAPTER 14 ENVIRONMENTAL MANAGEMENT ACCOUNTING IN THE FRAMEWORK OF EMAS II IN THE CZECH REPUBLIC287
CHAPTER 15 THE ROLE OF GOVERNMENT IN PROMOTING AND IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING: THE CASE OF BANGLADESH 305
CHAPTER 16 ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES IN JAPAN329
CHAPTER 17 ENVIRONMENTAL MANAGEMENT ACCOUNTING PILOT PROJECTS IN COSTA RICA351
Index373