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Environmental Management Accounting: Informational and Institutional Developments
Hardcover
Series: Eco-Efficiency in Industry and Science, Book 9
AccountingBusiness GeneralMedical Reference
ISBN13: 9781402005527
Publisher: Springer Nature
Published: Jul 31 2002
Pages: 302
Weight: 1.53
Height: 0.72 Width: 6.32 Depth: 9.94
Language: English
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.
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