Environmental Management Accounting Procedures And Principles


Environmental Management Accounting Procedures And Principles
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Environmental Management Accounting Procedures And Principles


Environmental Management Accounting Procedures And Principles
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Author :
language : en
Publisher:
Release Date : 2001

Environmental Management Accounting Procedures And Principles written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.


The Expert Working Group on Improving Government's Role in the Promotion of Environmental Management Accounting (EMA), was formed when it was realised that although a number of governments were interested in promoting EMA, there was little communication between the agencies involved. This, the first publication of the Working Group, presents the terminology and techniques used by its members. It aims to establish a common understanding of the basic concepts of EMA and provide a set of principles and procedures to guide those interested in its application.



Environmental And Material Flow Cost Accounting


Environmental And Material Flow Cost Accounting
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Author : Christine M. Jasch
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-11-07

Environmental And Material Flow Cost Accounting written by Christine M. Jasch and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-11-07 with Business & Economics categories.


Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.



Environmental Management Accounting Purpose And Progress


Environmental Management Accounting Purpose And Progress
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Author : M.D. Bennett
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06

Environmental Management Accounting Purpose And Progress written by M.D. Bennett and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Technology & Engineering categories.


This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. 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 reports on the extent of the implementation of EMA and the conditions which encourage this. 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.



An Introduction To Environmental Accounting As A Business Management Tool


An Introduction To Environmental Accounting As A Business Management Tool
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Author :
language : en
Publisher:
Release Date : 1995

An Introduction To Environmental Accounting As A Business Management Tool written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Environmental auditing categories.




Environmental Management Accounting Informational And Institutional Developments


Environmental Management Accounting Informational And Institutional Developments
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Author : M.D. Bennett
language : en
Publisher: Springer Science & Business Media
Release Date : 2005-12-30

Environmental Management Accounting Informational And Institutional Developments written by M.D. Bennett and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-12-30 with Technology & Engineering categories.


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.



Implementing Environmental Management Accounting Status And Challenges


Implementing Environmental Management Accounting Status And Challenges
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Author : Pall M. Rikhardsson
language : en
Publisher: Springer Science & Business Media
Release Date : 2005-11-13

Implementing Environmental Management Accounting Status And Challenges written by Pall M. Rikhardsson and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-11-13 with Technology & Engineering categories.


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.



Environmental Management Accounting


Environmental Management Accounting
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Author : Isabell Keil
language : en
Publisher: GRIN Verlag
Release Date : 2004-09-08

Environmental Management Accounting written by Isabell Keil and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-09-08 with Business & Economics categories.


Essay from the year 2003 in the subject Business economics - Investment and Finance, grade: 1,3 (A), University of Glamorgan, language: English, abstract: The importance placed on environmental issues has increased during the last two decades. Businesses have become increasingly aware of the environmental implications on their operations, products, and services. Environmental risks may have serious consequences for the prospects of a company, with particular financial consequences. Businesses experience increased pressure from various stakeholders to report on environmental behaviour. Smith and Lambell (1997) stated that the topic of environmental accounting is not new, because many companies already produce environmental statements within their annual reports. Traditional accounting techniques such as financial and management accounting are used to report on the environmental implications of a business. Smith and Lambell (1997) also argued that companies should cease considering the environment as a given factor and take it into their accounts. This can be done by identifying the environmental costs of a product, service, or process. The environmental costs increased as a consequence of this, amongst other reasons. The existing conventional accounting systems are not able to deal with these environmental costs because they tend to attribute them to general overhead accounts. As result managers are often unaware of them and have no incentive to reduce them (UNDSD, 2003). Environmental Management Accounting, a variant of environmental accounting, provides managers with knowledge about these environmental costs by extending conventional methods of accounting to capture them (Smith and Lambell, 1997). Environmental Management Accounting (EMA) generates, analyses and uses financial and non-financial information to support internal management. It is a complementary management accounting approach to the financial accounting approach, according to Bennett and James (1998a). EMA helps to identify and allocate environment-related costs and aims to develop appropriate mechanisms for this (Frost and Wilmhurst, 2000). Key application fields for EMA are: assessment of annual environmental costs/expenditures, product pricing, budgeting, investment appraisal, calculating costs and savings of environmental projects, or setting quantified performance targets, to name only a few (Jasch, 2003). Frost and Wilmhurst (2000) stated that EMA practices have resulted in cost savings and competitive advantage.



Environmental Management Accounting Policies And Linkages


Environmental Management Accounting Policies And Linkages
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Author : Expert Working Group on "Improving the Role of Government in the Promotion of Environmental Management Accounting."
language : en
Publisher: United Nations Publications
Release Date : 2002

Environmental Management Accounting Policies And Linkages written by Expert Working Group on "Improving the Role of Government in the Promotion of Environmental Management Accounting." and has been published by United Nations Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Environmental auditing categories.


This publication is intended to support policy makers in designing effective policies to promote the use of Environmental Management Accounting (EMA) by industry and organizations. It consists of two distinct but complementary parts. Part One, "EMA: Policy Pathways, " presents an evaluation of policy options available to government to promote the use of EMA by business and other organizations. Part Two, "EMA: Links to Management Systems and Stakeholders" presents an analytical tool to assist government in framing the scope, targets and pathways for policies to promote EMA. The intended users of these EMA procedures are national governments interested in establishing national EMA guidelines appropriate to their own countries' context and organizations seeking to install EMA systems for better controlling and benchmarking purposes.



Environmental Management Accounting Purpose And Progress


Environmental Management Accounting Purpose And Progress
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Author : M.D. Bennett
language : en
Publisher: Springer
Release Date : 2003-08-31

Environmental Management Accounting Purpose And Progress written by M.D. Bennett and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-08-31 with Technology & Engineering categories.


1 This is the second volume in the EMAN-Europe series of selected refereed papers on environmental management accounting drawn primarily from 2 papers presented at EMAN-Europe’s annual conferences . Most of the th papersin thisvolumewere ?rstpresented at the5 EMAN-EuropeAnnual Conference at the University of Gloucestershire, United Kingdom, on 11-12 February 2002. Asseveralofthepapersshow,environmentalmanagementaccounting(EMA) has continued to become increasingly established in both private-sector companies and in the public sector. As a network of researchers, business people,consultantsandpolicyadvisersinterestedinenvironmentalmana- ment accounting as a tool of corporate environmental management, EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar - terests,andbyorganisingregulareventsforthedisseminationandexchange of news and ideas. EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners’ reports on their own experiences in their workplaces.



Environmental Management Accounting


Environmental Management Accounting
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Author :
language : en
Publisher: International Federation of Accountants (Ifac)
Release Date : 2005

Environmental Management Accounting written by and has been published by International Federation of Accountants (Ifac) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Environmental auditing categories.