Environmental Management Accounting: Informational and Institutional Developments

M. D. Bennett (u. a.)

ISBN 10: 1402005520 / ISBN 13: 9781402005527

Editore: Springer Netherland, 2002

Environmental Management Accounting: Informational and Institutional Developments | M. D. Bennett (u. a.) | Buch | Eco-Efficiency in Industry and Science | ix | Englisch | 2002 | Springer Netherland | EAN 9781402005527 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu Print on Demand. Codice articolo 103065343

Riassunto:

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.

Recensione: "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)

Dati bibliografici

Titolo: Environmental Management Accounting: ...
Casa editrice: Springer Netherland
Data di pubblicazione: 2002
Legatura: Buch
Condizione: Neu