Environmental Management Accounting: Informational and Institutional Developments

ISBN-13: 9781402005527 / Angielski / Twarda / 2002 / 302 str.

M.D. Bennett;J.J. Bouma;T.J. Wolters

Opis

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 cons of different strategies in this area: one may opt for a total integrated solution, partially integrated solutions or for a stand-alone system.
Governments may have good reasons to promote the application of EMA. The use of economic instruments to internalise environmental externalities (norms, ecotaxes and tradable permits) can be much more effective if the incentives they produce are not frustrated by a lack of adequate cost accounting. EMA can be of great importance here. The book discusses a number of these issues, gives information on how international and national organisations (such as in Japan) have taken steps to promote the adoption of EMA by the business community. A final section presents a number of different topics such as how environmental costs can be of help in defining environmental management strategies, how to take environmental performance indicators a step further by developing sustainability indicators for product chains. A final chapter explores a possible theoretical foundation for research on why, how and to what extent companies adopt EMA. Such research may help to turn available insights as to what EMA should be into effective EMA strategies.
The book has been developed under the auspices of the Environmental Management Accounting Network (EMAN-EU). The chapters derive from a selection of papers presented at different EMAN meetings. The authors comprise a truly international group of EMA experts, among whom are the most prominent ones in the field.

Recenzje

"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)

Spis treści

1. The Development of Environmental Management Accounting: General Introduction and Critical Review; M. Bennett, J.J. Bouma, T. Wolters. Part I: Overviews. 2. An Integrative Framework of Environmental Management Accounting; R.L. Burritt, T. Hahn, S. Schaltegger. 3. Environmental Management Accounting Metrics: Procedures and Principles; C. Jasch. 4. A Guideline for the Measurement and Reporting of Environmental Costs; J-D Kim. 5. Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials; M. Strobel, C. Redmann. 6. Resource-Efficiency Accounting; T. Orbach, C. Liedtke. Part II: Information Systems. 7. Efficient Eco-Management Using ECO-Integral - How to Save Costs and Natural Resources at the Same Time; W. Scheide, S. Enzler, G. Dold. 8. Materials Flow Management Based on Production Data from ERP Systems; G. Jürgens. 9. 'Counting what Counts' - Raising Transparency through Environmental Management Accounting at Siemens; R.A. Thurm. 10. The Danish Environmental Management Accounting Project: an Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems; P.M. Rikhardsson, L. Vedsø. 11. Life Cycle Engineering; H. Krasowski. Part III: EMA Policies. 12. Corporate Environmental Accounting: a Japanese Perspective; K. Kokubu, T. Kurasaka. 13. Environmental Accounting in Korea: Cases and Policy Recommendations; B-W Lee, S-T Jung, Y-O Chun. 14. Government Strategies to Promote Corporate Environmental Management Accounting; S. Schaltegger, T. Hahn, R.L. Burritt. 15. Looking forKnowledge Management in Environmental Accounting; D. Osborn. 16. The Greening of Accounting: putting the Environment onto the Agenda of the Accountancy Profession in the Philippines; M.F. Reyes. Part IV: Different EMA Perspectives. 17. Environmental Performance Measurement; E. Günther, A. Sturm. 18. Towards Sustainability Indicators for Product Chains. With special reference to an international coffee chain; T. Wolters, M. Danse. 19. Towards Transparent Information on the Environmental Quality of Products - LCA-based Data Production for the Finnish Foodstuff Industry; T. Loikkanen, J.-M. Katajajuuri. 20. Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System; B. Montel. 21. Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection; S. Schaltegger, R.L. Burritt. 22. Wanted: a Theory for Environmental Management Accounting; J.J. Bouma, M. van der Veen. References.