Über den Autor
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.
Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk Management and Environmental Management Accounting - Developing Linkages; Roger L. Burritt. 8. Using Software Systems to Support Environmental Accounting Instruments; Claus Lang, Daniel Heubach and Thoms Loew. 9. Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services; Tuula Pohjola 10. Process-based Environmental Cost Accounting for Small and Medium-sized Companies; Natalie Wendisch and Thomas Heupel. 11. Environmental Account Systems in Small and Medium-sized Enterprises. How to adapt existing Accounting Systems to EMA Requirements; Alessia Venturelli and Aldo Pilisi. Section 3 National Experiences in Implementing EMA. 12. Environmental Accounting Guidelines and Corporate Cases in Korea: Implication for Developing Countries; Byung-Wook Lee,Seung-Tae Jung and Jeong-Heui Kim. 13. Environmental Management Acconting: Current Practice and Future Trends in Argentina; Graciela Maria Scavone.14. Environmental Management Accounting in the Framework of EMAS II in the Czech Republic; Jaroslava Hyrslova and Miroslav Hájek. 15. The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh; Abdul Hannan Mia. 16. Environmental Management Accounting Practices in Japan; Katsuhiko Kokubu and Eriko Nashioka. 17. Environmental Management Accounting - Pilot Projects in Costa Rica; Christine Jasch and Myrtille Dense. Index.
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.
This is the third book of selected papers on environmental management accounting (EMA) developed by the Environmental Management Accounting Network - Europe, bringing together several examples of leading international thinking and practice in this rapidly developing area. Leading academics and practitioners from industry cover a range of subjects from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices. The papers provide several examples of how EMA can be applied in practice, both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process.