Understanding and Supporting Management Decision- Making. South East Asian Case Studies on Environmental Management Accounting

2006 ◽  
pp. 491-507 ◽  
Author(s):  
Christian Herzig ◽  
Tobias Viere ◽  
Roger Burritt ◽  
Stefan Schaltegger
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Case Studies ◽  
Management Accounting ◽  
East Asian ◽  
Management Decision ◽  
Management Decision Making ◽  
Environmental Management Accounting

scholarly journals Theoretical Developments In Environmental Management Accounting And The Role And Importance Of MFCA

2015 ◽  
Vol 7 (1) ◽  
pp. 37-52 ◽  
Author(s):  
Mishelle Doorasamy
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Empirical Studies ◽  
Business Environment ◽  
Management Tool ◽  
Management Decision ◽  
Theoretical Studies ◽  
Company Performance ◽  
Management Decision Making ◽  
Environmental Management Accounting

Abstract Environmental Management Accounting (EMA) is a broader concept of accounting which uses accounting tools and practices to support company-internal management decision making on environmental issues and its impact on company performance. Research on EMA can be divided into two broad categories: theoretical and empirical studies. The theoretical studies based on framework that aim to explain the nature of the relationship between economic and environmental performance and the adoption of Environmental Management Accounting in a business environment. The empirical studies follow two lines of research, instrumental studies aim to empirically test the relationships hypothesized in theoretical studies; descriptive studies are intended to examine the factors that encourage the adoption of EMA. This review paper examined the role of MFCA in identifying non-product output (waste) and its impact on an organisations profitability. Various case studies are examined in this article that demonstrates MFCA to an important environmental management tool to ensure future sustainability of an organisation.

Environmental Management Accounting: Case studies of South-East Asian Companies

2012 ◽  
Vol 36 (4) ◽  
pp. 310-312 ◽  
Author(s):  
C Herzig ◽  
T Viere ◽  
S Schaltegger ◽  
R.L Burritt ◽  
Ki-Hoon Lee
Keyword(s):  
Environmental Management ◽  
Case Studies ◽  
Management Accounting ◽  
East Asian ◽  
Environmental Management Accounting

scholarly journals Spatial analysis of yield monitor data: case studies of on-farm trials and farm management decision making

2008 ◽  
Vol 9 (5) ◽  
pp. 269-283 ◽  
Author(s):  
Terry W. Griffin ◽  
Craig L. Dobbins ◽  
Tony J. Vyn ◽  
Raymond J. G. M. Florax ◽  
James M. Lowenberg-DeBoer
Keyword(s):  
Decision Making ◽  
Spatial Analysis ◽  
Case Studies ◽  
Farm Management ◽  
Management Decision ◽  
Yield Monitor ◽  
Management Decision Making ◽  
On Farm ◽  
Monitor Data

scholarly journals Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

2007 ◽  
Vol 1 (2) ◽  
pp. 296 ◽  
Author(s):  
Tobias Viere ◽  
Stefan Schaltegger ◽  
Jan Von Enden
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Supply Chain ◽  
Management Accounting ◽  
Financial Decision Making ◽  
Southern Vietnam ◽  
Environmental Management Accounting ◽  
Financial Decision

This case study discusses Environmental Management Accounting (EMA) which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply <br />chain.<br /><br />

FEATURES OF THE ANALYSIS FOR MANAGEMENT DECISION MAKING

2015 ◽  
Vol 10 (3) ◽  
pp. 30-34
Author(s):  
Фасхутдинова ◽  
Milyausha Faskhutdinova ◽  
Садриева ◽  
Elvira Sadrieva
Keyword(s):  
Decision Making ◽  
Information Needs ◽  
Financial Analysis ◽  
Management Accounting ◽  
Financial Accounting ◽  
Enterprise Management ◽  
Management Decision ◽  
Internal Factors ◽  
Management Decision Making ◽  
The One

This article discusses the essence of the analysis, required for management decision-making in the enterprise. Management analysis is the observation of the dynamics of the internal and external changes, that will respond quickly to changing external and internal factors and adjust the irrelevant goals and strategies, forecast the situation for the future. On the one hand, the management analysis can be a type of economic analysis and, on the other hand, it can be integrated with management accounting and is designed to provide the information needs of administration in the analytical information for management decision-making. The The statement, organization and content of the information of management accounting and analysis is individual for each enterprise, unlike financial accounting and financial analysis.

scholarly journals FORESTRY EXTERNALITIES IN THE ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEM

2012 ◽  
Vol 5 (1) ◽  
pp. 31-45
Author(s):  
Miroslav Hájek ◽  
Karel Pulkrab ◽  
Jaroslava Hyršlová
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Key Words ◽  
Management Accounting ◽  
Economic Benefits ◽  
Private Enterprises ◽  
Accounting System ◽  
Correct Information ◽  
Environmental Management Accounting ◽  
Industry Sectors

Environmental management accounting is an environmental voluntary instrument, which is aimed at environmental and economic benefits. It is possible to apply environmental management accounting in different industry sectors. In case of forestry a challenging idea is to take into account all forestry externalities. It is important to try to find a solution to comprehend all forestry outputs into a system of environmental management accounting because externalities are often excluded and result is that managers do not have correct information for their decision making. That is why it is important to know whether the accounting system includes externalities and how internalize all externalities. The problem is a methodology of assessing the externalities and willingness to allow externalities particularly in private enterprises. Assessment of externalities is not an invincible problem but a problem is to know what is their impact on enterprises and on society. A possibility to make a decision including externalities is what we want to solve. A lot of monetary and nonmonetary outputs exist in forestry. That is why we selected a forestry enterprise as an example. Key words: environmental management accounting, externalities, internalization of externalities, forestry outputs, forestry externalities.

Diffusion of environmental management accounting for cleaner production: Evidence from some case studies

2019 ◽  
Vol 224 ◽  
pp. 479-491 ◽  
Author(s):  
Roger Leonard Burritt ◽  
Christian Herzig ◽  
Stefan Schaltegger ◽  
Tobias Viere
Keyword(s):  
Environmental Management ◽  
Case Studies ◽  
Management Accounting ◽  
Cleaner Production ◽  
Environmental Management Accounting
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