Environmental Management Accounting: Informational and Institutional Developments (Eco-Efficiency in Industry and Science, 9)
Автор:Martin Bennett, Jan Jaap Bouma, Teun Wolters Год: [не указано] Издание: [не указанo] Страниц: [не указано] ISBN: 1402005520 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. Applying EMA in an effective way may require the use of information systems. The book discusses the pros and...
