Improving environmental management with full environmental cost accounting

1996 ◽  
Vol 6 (1) ◽  
pp. 11-22 ◽  
Author(s):  
Marc J. Epstein
Keyword(s):  
Environmental Management ◽  
Cost Accounting ◽  
Environmental Cost

scholarly journals Environmental crisis effect on environmental costs

2021 ◽  
Vol 937 (2) ◽  
pp. 022036
Author(s):  
T Podolskaya ◽  
G V Kravchenko ◽  
Kh Shatila
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Environmental Performance ◽  
Cost Accounting ◽  
Economic Benefits ◽  
Decision Makers ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Financial Benefit ◽  
Business Decision

Abstract Environmental management accounting is a mechanism for determining and evaluating, and incorporating these cost and benefit in the day-to-day business decision making, the full spectrum of environmental costs of current production processes and the economic benefits of contamination prevention, or cleaner processes. In practice, the past 10 years have acquired significance from corporate accounting, which is the most prominent part of cost accounting. Limits were widely acknowledged of conventional financial and cost accounting techniques reflecting companies’ sustainability efforts and providing management with necessary information for sustainable business choices. Information on companies’ environmental performance may be somewhat accessible, but both domestic decision makers and those at the level of public authorities are seldom able to connect environmental information with economic variables and are essentially deprived of environmental cost information. Decision makers do thus not recognize the economic worth of natural resources as asset and the commercial and financial benefit of excellent environmental performance. Beyond ‘goodwill’ efforts, there are a number of market-based incentives for integration with decision making of environmental issues. This article provides an outline of environmental management methods and we evaluate environmental costs in terms of current economic crisis.

Eco-Efficient Controlling of Material Flows with Flow Cost Accounting

2005 ◽  
pp. 62-75 ◽  
Author(s):  
Stefan Enzler ◽  
Helmut Krcmar ◽  
Roland Pfenning ◽  
Wolfgang Scheide ◽  
Markus Strobel
Keyword(s):  
Environmental Management ◽  
Business Management ◽  
Balance Sheet ◽  
Resource Planning ◽  
Cost Accounting ◽  
Environmental Cost ◽  
Material Flows ◽  
Erp Systems ◽  
Key Factor ◽  
Pilot Implementation

The point of departure for ECO Rapid is the assumption that environmental management instruments have been perfected, but they will only be able to be used in practice to any extent worth mentioning if costs and benefits are in a favourable relationship to one another for companies. A key factor for achieving this goal is the question of how standard business management software can be used as instruments for solving the problems of company environmental management (environmental cost accounting, flow cost accounting, preparing an environmental balance sheet and environmental figures, etc.). This is the reason why we developed a method in the ECO Rapid project that puts companies and software retailers in a position to use and further develop enterprise resource planning systems (ERP systems) in a fashion that is orientated more towards material flows. We have used the reference model of ECO-Integral (Krcmar et al., 2000) to make it possible to take advantage of the database of ERP systems for a number of new evaluations on company material flows in quantities and values. This means that companies will be better able to use the ERP software they already have for the purposes of company environmental management while creating synergies to business management. We are publishing this method as a digital CD manual for small- and medium-sized companies and to a great extent it can be used independently of any particular software product. An important step along this route is pilot implementation in three companies. These hands-on projects are being followed up by imu augsburg (Augsburg, Germany) and Green IT GmbH (Konstanz, Germany). The chair for economic IT (at the Stuttgart-Hohenheim University) has the all-round responsibility for handling the project and IT support. And this chapter has the purpose of presenting the experience gathered in ECO Rapid.

The relationship between environmental cost on organisational performance and environmental management system: a structural equation modelling approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sabrinah Adam ◽  
Sharon Yong Yee Ong
Keyword(s):  
Environmental Management ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Manufacturing Industry ◽  
Environmental Management System ◽  
Environmental Cost ◽  
Organisational Performance ◽  
Content Type ◽  
Equation Modelling ◽  
The Relationship

Purpose This study aims to examine the relationship between environmental cost (EC) on organisational performance (OPM) through an environmental management system (EMS) as the mediating variable. Design/methodology/approach A total of 2,600 manufacturers were identified and consequently selected as the entire study population. Additionally, this study used the structural equation modelling technique to identify the mediator effects of EMS between EC and OPM. Findings The EC and EMS relationship on OPM produced direct and indirect consequences. Hence, it is concluded that manufacturing industry in Malaysia are focused on the OPM when implementing EC and EMS. Originality/value The model would incorporate EC and EMS implementation on OPM in the Malaysian manufacturing industry. This study could also be advantageous to the industry in improving EC, EMS and OPM.

scholarly journals Environmental Accounting and its Impact on the Economy: An Applied Study on Industrial Establishments in Jeddah Governorate in the Kingdom of Saudi Arabia: المحاسبة البيئية وتأثيرها على الاقتصاد: دراسة تطبيقية على المنشآت الصناعية في محافظة جدة في المملكة العربية السعودية

2020 ◽  
Vol 4 (11) ◽  
Author(s):  
Maha Abbas Abo Hussain
Keyword(s):  
Saudi Arabia ◽  
Environmental Sustainability ◽  
Environmental Policies ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Data ◽  
Environmental Cost ◽  
Kingdom Of Saudi Arabia ◽  
Industrial Enterprises ◽  
The Impact

This study aimed to shed light on the impact of environmental accounting measured in (environmental cost accounting, environmental sustainability, and environmental policies) in industrial enterprises on the economy in the Kingdom of Saudi Arabia. To achieve the objectives of the study, the study relied on the descriptive-analytical approach, due to its suitability of the nature of the study, as well as the questionnaire tool was distributed to the study sample using random sample method, where (200) questionnaires were distributed to financial managers working in industrial enterprises in the Kingdom of Saudi Arabia in the Jeddah, the final study sample was (96) questionnaires. The results of the study showed that there is an impact of environmental accounting measured by (environmental cost accounting, environmental sustainability, and environmental policies) in industrial companies on the economy, individually and collectively. The study came out with a set of recommendations, the most important of which is the necessity of developing local standards or adopting international standards for environmental disclosure in other sectors in general and the state’s contribution to providing quantifiable environmental data and raising the limitations imposed on companies in particular in order to follow and encourage environmental laws.

Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo

2020 ◽  
Vol 7 (02) ◽  
pp. 137-152
Author(s):  
Sang Ayu Putu Thania Parameswari Eka Putri ◽  
Rafika Yuniasih
Keyword(s):  
Environmental Management ◽  
Management System ◽  
Management Accounting ◽  
Environmental Management System ◽  
Jel Classification ◽  
Environmental Cost ◽  
System Implementation ◽  
Resource Based View ◽  
Environmental Management Accounting ◽  
Cost Report

ABSTRACT         This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system.   ABSTRAK        Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo. JEL Classification : M41, Q56

scholarly journals Environmental costing research based on a CiteSpace analysis

2021 ◽  
Vol 257 ◽  
pp. 02066
Author(s):  
Jia Wu ◽  
Zhiqi Gong
Keyword(s):  
Cost Accounting ◽  
Research Trends ◽  
Environmental Cost ◽  
Future Research ◽  
Knowledge Map ◽  
Accounting Research ◽  
Data Source ◽  
Scopus Database ◽  
Citespace Analysis ◽  
Research Hotspots

Taking Scopus database as data source, CiteSpace was used to construct knowledge map of environmental cost accounting research, and the current research hotspots and future research trends in this field were analyzed. According to the research results, relevant suggestions are put forward to provide reference for the development of environmental cost accounting research.

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