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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.
openaire   +1 more source

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
openaire   +2 more sources

Challenges for environmental management accounting

2005
Environmental 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.
openaire   +3 more sources

Environmental Management Accounting (EMA), Management Accounting including Environmental Management - a literature review

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 ...
openaire   +1 more source

Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting

Business Strategy and the Environment, 2021
Nuwan Gunarathne   +2 more
exaly  

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