Implementing Environmental Management Accounting: Status and Challenges

ISBN-13: 9781402033728 / Angielski / Miękka / 2005 / 384 str.

Pall M. Rikhardsson; Stefan Schaltegger; Martin Bennett

Opis

This is the third volume in the Environmental Management Accounting Network (EMAN) series of selected refereed papers on environmental management accounting drawn primarily from papers presented at EMAN-Europe's annual c- ferences. Most of the papers in this volume were ?rst presented at the 6th EMAN- Europe Annual Conference at the Aarhus School of Business, Denmark, on 23-24 January 2003. The focus of the conference and the papers presented was on implementation of Environmental Management Accounting. That is to say what challenges there are in getting EMAto work in companies, how governments are promoting EMAand how EMA can be supported by for instance IT. From the papers in this volume it can be seen that EMAis becoming more established as a ?eld of practice as well as an a- demic endeavour. EMA is no longer the sole interest of large multinational c- panies but is being adopted by SMEs as well as being promoted by various gove- ment agencies. EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar interests, and by organising regular events for the dissemination and exchange 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.

Spis treści

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.

O autorze

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.