Environmental Management Accounting: Informational and Institutional Developments

By Jan Jaap Bouma

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.

• Format: Hardcover
• Language: English
• ISBN: 1402005520
• ISBN13: 9781402005527
• Release Date: July 2002
• Publisher: Springer
• Length: 302 Pages
• Weight: 1.53 lbs.
• Dimensions: 0.7" x 6.3" x 9.9"