Environmental Management Accounting (EMA) and Environmental Reporting in a Resource Constrained World: Challenges for CMAs
DOI:
https://doi.org/10.33516/maj.v52i3.36-42pAbstract
No Abstract.Downloads
Downloads
Published
How to Cite
Issue
Section
References
Bennett M, Rikhardsson, P M, and Schaltegger S E(2003). Environmental Management Accounting - Purpose and Progress, Kluwer Academic Publishers.
Burritt R L, Hahn T, Schaltegger S (2002). Towards a comprehensive framework for environmental management accounting - links between business actors and environmental management accounting tools. Australian Accounting Review 12(2): 39-50.
Chang HC, Deegan C(2008). Environmental Management Accounting and Environmental Accountability within Universities: Current Practice and Future Potential. In S. Schaltegger et al (eds), Environmental Management Accounting for Cleaner Production. Springer Science +Business Media B.V.pp.301- 319.
Csutora M, Palma RD (2008). “Using EMA to Benchmark Environmental Costs – Theory and Experience from Four Countries Through the UNIDO Test Projectsâ€. In S. Schaltegger et al (eds), Environmental Management Accounting for Cleaner Production. Springer Science +Business Media B.V.pp.143 – 164.
Gibson KC, Martin BA (2004). Demonstrating Value through the Use of Environmental Management Accounting. Environmental Quality Management 13: 45-52.
Godschalk S.K.B (2010). Does Corporate Environmentqal Accounting make Business Sense? In Schaltegger, Bennett, Burritt and Jasch (Eds.) Environmental Management Accounting for Cleaner Production (pp.249- 265). Springer Science+Business Media Publications, Netherlands.
Herzig H, Tobias V, Schaltegger S, Burrit RL (2012). Environmental Management Accounting ; Case studies of South – East Asian companies.Routledge, New York.
Hermansen J.E, Nertun A.K.M., Pollestad G. (2008). Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminum Sunndal, Norway. In S. Schaltegger et. al (Eds), Environmental Management Accounting for Cleaner Production. Springer Science +Business Media B.V.pp.411 – 422.
International Federation of Accountants, IFAC. Environmental Management in Organizations: The Role of Management Accounting, Study 6. New York, 1998.
International Guidelines on Environmental Management Accounting. The International Federation of Accountants, New York, 2005.
Jasch, Cristine. (2003).The use of Environmental Management Accounting (EMA) for identifying environmental cost. Journal of Cleaner Production, 11: 667 – 676.
Jasch, Cristine (2010). Environmental and Material Flow Cost Accounting, Principles and Procedure. Springer Science+Business Media Publications, Netherlands.
Koefoed M.(2008).Environmental Management Accounting in the Metal Finishing Industry. In S. Schaltegger et al (Eds), Environmental Management Accounting for Cleaner Production. Springer Science +Business Media B.V.pp.193 – 207.
Onishi Y, Kokubu K, Nakajima M (2008). Implementing Material Flow Cost Accounting in a Pharmaceutical Company. In S. Schaltegger et al. (Eds), Environmental Management Accounting for Cleaner Production. Springer Science +Business Media B.V.pp.395 – 409.
Parker L D (2000). Green strategy costing: Early days. Australian Accounting Review, 10(1): 46-55.
Savage D E(2003). A Primer on Environmental Management Accounting. Business and the Environment 14(3): 2-3.
Schaltegger S, Burritt R (2000).Contemporary Environmental Accounting: Issues, Concepts and Practice. Greenleaf Publishing Limited, U.K.
Schaltegger S, Burritt R, Peterson H.(2003). An Introduction to Corporate Environmental Management. Greenleaf Publishing Limited, U.K.
United Nations Environment on Sustainable Development (UNDSD): Environmental Management Accounting: Procedures and Principles. New York, United Nations Division for Sustainable Development: Expert Working Group on Improving Governments Role in Promotion of EMA. New York, 2001.