Environmental Management Accounting (EMA) as a Support for Cleaner Production

2008 ◽  
pp. 3-26 ◽  
Author(s):  
Stefan Schaltegger ◽  
Martin Bennett ◽  
Roger L. Burritt ◽  
Christine Jasch
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Cleaner Production ◽  
Environmental Management Accounting

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

scholarly journals NEW METHODOLOGY INTEGRATING ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) AND CLEANER PRODUCTION ASSESSMENT (CPA) TO EFFECTIVELY CONTROL OF INDUSTRIAL POLLUTION

2011 ◽  
Vol 14 (3) ◽  
pp. 15-25
Author(s):  
Huyen Thi Thu Do ◽  
Hai Thanh Le
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Financial Statements ◽  
Cleaner Production ◽  
Production Performance ◽  
Accounting System ◽  
Environmental Costs ◽  
Sustainable Business ◽  
Business Plans ◽  
Environmental Management Accounting

Environmental management accounting (EMA) and cleaner production assessment (CPA) both are considered effective tools to assist industries improve their production performance, minimize pollution and progress toward sustainable development. The paper presents the development of a suitable methodology integrating these two tools in order to facilitate approach of EMA to industries, to reflect environmental costs in the company’s financial statements for more sustainable business plans and accurate evaluation of the effectiveness of applied CP measures. This method is expected to be a new solution for the difficulties of EMA in approaching industries and for the limitations of existing accounting system in quantifying efficiencies of CP measures.

PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING PADA KANTOR DINAS PEMERINTAHAAN WILAYAH JAWA TIMUR

2018 ◽  
Vol 5 (2) ◽  
pp. 117
Author(s):  
Dianne Frisko ◽  
Desi Arisandi
Keyword(s):  
Environmental Management ◽  
Public Service ◽  
Environmental Sustainability ◽  
Cost Efficiency ◽  
Management Accounting ◽  
Environmental Damage ◽  
Environmental Management Accounting ◽  
Cost Inefficiency ◽  
Government Institution ◽  
Main Material

Induztrialization edge and economic growth bring some consequences to the society, such as pollution or environmental damage. The responsibility is not only lies in business sector but also contributed by society and public sector-government institution as their daily operational produce some waste material. One ofmaterial use in such organization daily activities is paper. Unproper use of paper will impact on cost inefficiency, as well as environmental damage due to the main material of producing paper taken from forest.Government as public service organization mostly deals with paper in their daily administrative business. While the othersites it also encouraged to put priority on budget efficiency included in paper consumption. This study aims to describe in what extend government efficiency initiative align in it environmental concerned. Specifically this study will explore the use of paper as one of most daily resource in government office using environmental management accounting (EMA)framework. The results convey that notion on some regulation pertaining with budget efficiency in Indonesia has similarity with the spirit and the benefit provided in term of EMA application. By implementing EMA properly, government may get information on cost efficiency along with environmental sustainability.

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