Eco-Efficiency in Industry and Science

Environmental Management Accounting: Informational and Institutional Developments

Editors: Bennett, M.D., Bouma, J.J., Wolters, T.J. (Eds.)

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About this book

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.

Reviews

"As contributions in this volume come not only from researchers but also from the industry and governmental organizations, the text is very rich in terms of references to real cases and authenticity, but occasionally at the cost of congruence and harmony. Having said that, I would recommend this book to anyone interested in environmental accounting. I would also suggest to read this book keeping a critical eye on EMA, as some of the authors do."
(European Accounting Review, 13:1 (2004)

Table of contents (22 chapters)

Table of contents (22 chapters)
  • The Development of Environmental Management Accounting: General Introduction and Critical Review

    Bennett, Martin (et al.)

    Pages 1-18

  • An Integrative Framework of Environmental Management Accounting — Consolidating the Different Approaches of EMA into a Common Framework and Terminology

    Burritt, Roger L. (et al.)

    Pages 21-35

  • Environmental Management Accounting Metrics: Procedures and Principles

    Jasch, Christine

    Pages 37-50

  • A Guideline for the Measurement and Reporting of Environmental Costs

    Kim, Jong-Dae

    Pages 51-65

  • Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials

    Strobel, Markus (et al.)

    Pages 67-82

Buy this book

eBook $129.00
price for USA in USD (gross)
  • ISBN 978-0-306-48022-5
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $199.99
price for USA in USD
  • ISBN 978-1-4020-0552-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $169.99
price for USA in USD
  • ISBN 978-1-4020-0553-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Environmental Management Accounting: Informational and Institutional Developments
Editors
  • M.D. Bennett
  • J.J. Bouma
  • T.J. Wolters
Series Title
Eco-Efficiency in Industry and Science
Series Volume
9
Copyright
2002
Publisher
Springer Netherlands
Copyright Holder
Springer Science+Business Media B.V.
eBook ISBN
978-0-306-48022-5
DOI
10.1007/0-306-48022-0
Hardcover ISBN
978-1-4020-0552-7
Softcover ISBN
978-1-4020-0553-4
Series ISSN
1389-6970
Edition Number
1
Number of Pages
IX, 302
Topics