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Linking environmental management accounting to green organisational behaviour: The mediating role of green human resource management [PDF]

open access: yesPLoS ONE, 2022
The China’s economy is developing rapidly, and it affects the environment on several levels. Therefore, this study examines the effect of environmental management accounting, green human resource management (HRM), on green organisational behaviour (OB ...
Liping Liu, Chunyu Zhang
doaj   +3 more sources

A Systematic Review of Barriers in Adoption of Environmental Management Accounting in Chinese SMEs for Sustainable Performance. [PDF]

open access: goldFront Public Health, 2022
Small- and medium-sized enterprises (SMEs) play an important role in sustainable development not only for their significant contribution to China's economy but also for their large share of total discharged pollutants.
Javed F   +4 more
europepmc   +3 more sources

Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector [PDF]

open access: goldSustainability, 2023
Environmental management accounting (EMA) implementation challenges within supply chain management systems (SCMSs) and environmental awareness in emerging economies should be addressed for sustainable development.
Silas Mukwarami   +2 more
openalex   +2 more sources

Development of environmental management accounting system: a conceptual approach

open access: diamondBuhalterinės Apskaitos Teorija ir Praktika, 2023
With the rise of environmental problems caused by human activities, such as misuse of natural resources, rapid deforestation, and discharge of radioactive and other chemical waste into water bodies, soil and the atmosphere, environmental management ...
Kamilė Medeckytė   +1 more
doaj   +3 more sources

Critical environmental management accounting practices influencing service delivery of growing cities in a developing economy: a review and conceptual framework [PDF]

open access: hybridEnvironment Systems and Decisions
The scope for environmental management accounting (EMA) has perpetually received attention in recent years, and it has become a pillar of sustainability in addressing environmental and service delivery challenges.
Silas Mukwarami   +1 more
openalex   +2 more sources

The Environmental Accounting: an Instrument for Promoting the Environmental Management [PDF]

open access: greenTheoretical and Applied Economics, 2007
Companies and managers usually believe that environmental costs are not significant tothe operation of their businesses. However, often it does not occur to them that some production costshave an environmental component.
Cleopatra Sendroiu, Aureliana Geta Roman
doaj   +2 more sources

Application of ABB in environmental management accounting: Incorporating MFCA into the budget process

open access: yesFrontiers in Environmental Science, 2022
Traditional management accounting methods are difficult to provide the necessary information for environmental economic management decisions. In response to the increasingly urgent need for decision-related information, a new branch of accounting ...
Longyu Qu   +3 more
doaj   +2 more sources

Environmental management accounting affects bank performance with mediators. [PDF]

open access: yesPLoS ONE
This study aims to estimate the effect of environmental management accounting (EMA) on Vietnamese bank performance under the mediating role of environmental costs. The research employs qualitative methods, such as expert interviews and surveys, alongside
Kim Quoc Trung Nguyen
doaj   +2 more sources

Environmental management accounting [PDF]

open access: yes, 2006
This chapter provides a business perspective on the policies and benefits provided by implementing environmental managerial accounting in various areas of activity. The main objectives of this chapter are to present the evolution of the EMA and its policies, business analyses carried out by specialists, including the benefits of implementing the EMA ...
Sorinel Căpușneanu   +4 more
  +8 more sources

Eco-oriented management accounting system as a tool for sustainable functioning of an economic entity [PDF]

open access: yesE3S Web of Conferences, 2021
Modern challenges of a global nature, as well as dependence on environmental impacts, dictate the need to determine environmental costs for economic entities, as well as account, analyze and control them.
Varaksa Natalia   +2 more
doaj   +1 more source

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