Implementing Environmental Management Accounting: Status and Challenges / Edition 1by Pall M. Rikhardsson
Pub. Date: 09/12/2005
Publisher: Springer Netherlands
This is the third book of selected papers on environmental management accounting (EMA) which has been developed by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu conferences, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The… See more details below
This is the third book of selected papers on environmental management accounting (EMA) which has been developed by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu conferences, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. 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. The papers included in the book 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. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.
Table of Contents
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.
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