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Environmental Accounting in Japan : Trends and Current Practices of Environmental Accounting Disclosure and Environmental Management Accounting

open access: yesEnvironmental Accounting in Japan : Trends and Current Practices of Environmental Accounting Disclosure and Environmental Management Accounting
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Institutional isomorphism, environmental management accounting and environmental accountability: a review

Environment, Development and Sustainability, 2021
Environmental sustainability has received much attention in recent times by world leaders. This is largely due to the rate at which the natural environment is deteriorating and thus, presenting an urgent need for action to ensure the continuity of the earth ecosystem to sustain life. Consequently, the world has witnessed heightened pressure on firms to
Gilbert Kwabena Amoako   +3 more
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Strategic environmental management accounting

2021
After having analysed what strategic management accounting entails, this chapter reflects upon how environmental management accounting has shifted from a “cost perspective” to become more focused on strategic issues. As a result, this chapter will review the literature that seeks to link environmental management accounting and strategy and examine ...
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Environmental Accounting and Management

International Review of Business and Economics, 2018
There is a worldwide debate on the issue of environmental management, stemming from a flow of evidence about ecological degradation caused by economic development. Now, due to cost pressures, customer awareness, supply chain relations and activities of environmental campaigners encourage the companies to go for environmental initiatives.
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Study on Environmental Management Accounting and Environmental Performance

2021
Research Highlights: The purpose of this paper is to look into the relationship between environmental management accounting (EMA) and environmental performance in Malaysia's small-medium (SMEs) sized manufacturing sector. The environmental issue has impacted many businesses, regardless of their size or type. Ferreira et al. [1] argue that the company’s
Mohamed, Rapiah   +1 more
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Environmental Management Accounting (EMA) for environmental management and organizational change

Journal of Accounting & Organizational Change, 2015
Purpose– The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka.Design/methodology/approach– Case study method was used in the study.
Gunarathne, Nuwan, Lee, Ki-Hoon
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Environmental management and regulation: pitfalls of environmental accounting?

Management of Environmental Quality: An International Journal, 2013
Purpose – The present paper is aimed at arguing the fallacy of those political arguments when an economical evaluation of those advantages is implicated. The present analysis will unearth the partisan nature of the specific accounting rules and principles to fill up the Italian financial reporting in spite of any environmental sensitivity.
Bracci E., Maran L.
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