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Environmental management and regulation: pitfalls of environmental accounting?
Management of Environmental Quality: An International Journal, 2013Purpose – 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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Environmental Management Accounting (EMA) for environmental management and organizational change
Journal of Accounting & Organizational Change, 2015Purpose– 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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Challenges for environmental management accounting
2005Environmental management accounting (EMA) is concerned about the accounting needs of managers in relation to corporate activities that affect the environment as well as environment-related impacts on the organization. This paper provides an overview of a range of challenges faced by EMA.
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2008
Problem: A strategic issue is to consider future threats and changes that can generate new or higher costs for the company. A strategic operational issue could be to consider if there are costs today that the company are not aware of the size of, because costs are hidden in overhead accounts or in accounts not expected and not accounted for in a ...
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Problem: A strategic issue is to consider future threats and changes that can generate new or higher costs for the company. A strategic operational issue could be to consider if there are costs today that the company are not aware of the size of, because costs are hidden in overhead accounts or in accounts not expected and not accounted for in a ...
openaire +1 more source
Environmental management accounting applications and eco-efficiency: case studies from Japan
Journal of Cleaner Production, 2006Roger L Burritt
exaly

