Do Hotels Care? A Proposed Smart Framework for the Effectiveness of an Environmental Management Accounting System Based on Business Intelligence Technologies

2021 ◽  
pp. 635-647
Author(s):  
Christos Sarigiannidis ◽  
Constantinos Halkiopoulos ◽  
Konstantinos Giannopoulos ◽  
Fay Giannopoulou ◽  
Anastasios E. Politis ◽  
...  
Keyword(s):  
Environmental Management ◽  
Business Intelligence ◽  
Management Accounting ◽  
Accounting System ◽  
Environmental Management Accounting ◽  
Management Accounting System

scholarly journals Eco-oriented management accounting system as a tool for sustainable functioning of an economic entity

2021 ◽  
Vol 291 ◽  
pp. 07013
Author(s):  
Natalia Varaksa ◽  
Maria Alimova ◽  
Sergey Alimov
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Environmental Safety ◽  
Information Support ◽  
Accounting System ◽  
Economic Entity ◽  
Environmental Management Accounting ◽  
Global Nature ◽  
And Control ◽  
Management Accounting System

Modern challenges of a global nature, as well as dependence on environmental impacts, dictate the need to determine environmental costs for economic entities, as well as account, analyze and control them. In this regard, the system of environmental management accounting is one of the tools that ensure the sustainable functioning of the enterprise. The article examines the categorical apparatus of an eco-oriented management accounting system in order to study the presented topic. The paper propose a system of information support for environmental management accounting for the purpose of improving environmental safety and leveling existing environmental risks. The main objects of environmental management accounting are identified and the reflection of payments in the environmental sphere on a separate account with the necessary level of detail for the effective functioning of the system is justified. The paper also formulates problems for further research of the environmental management accounting system using advanced achievements and practices in the world scientific arena.

scholarly journals Environmental Management Accounting System and Value Creation: An institutional perspective

2021 ◽  
Vol 6 (17) ◽  
pp. 217-223
Author(s):  
Nirman Noor Afiqi Mat Yusoh ◽  
Tuan Zainun Tuan Mat ◽  
Azizah Abdullah ◽  
Ferina Marimuthu
Keyword(s):  
Environmental Management ◽  
Value Creation ◽  
Management Accounting ◽  
Publishing House ◽  
Accounting System ◽  
Institutional Pressures ◽  
Institutional Perspective ◽  
Behavioral Issues ◽  
Environmental Management Accounting ◽  
Management Accounting System

The emergence of environmental issues has increased environmental protection awareness among society and pushed organizations to become environmentally responsible. Many companies currently consolidate environmental matters into their corporate strategic plan by adopting a comprehensive Environmental Management Accounting System (EMAS) to create more value. However, a lack of understanding on the institutional pressures persuading EMAS adoption within the organizations has reduced the urgency for the company to adopt the EMAS. This paper aims to explain the management's behavioral issues towards accepting EMAS adoption and how this behavior would lead to value creation.   Keywords: Environmental Management Accounting System (EMAS), behavioral barriers, value creation, institutional theory eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i17.2866

scholarly journals Determinant Factors of Sustainable Management Accounting System in Increasing Company Performance

2019 ◽  
pp. 1-6
Author(s):  
Ria . ◽  
Yvonne Augustine
Keyword(s):  
Environmental Management ◽  
Corporate Governance ◽  
Sustainable Management ◽  
Corporate Performance ◽  
Management Accounting ◽  
Workplace Spirituality ◽  
Accounting System ◽  
Company Performance ◽  
Determinant Factors ◽  
Environmental Management Accounting

The aim of writing this paper is to identify determinant factors of Sustainable Management Accounting System (SMCA) in increasing company performance. This paper uses a quantitative research approach while analyzing using Multiple Regression techniques with the help of the SPSS program. A questionnaire was distributed to the employees with simple random sampling. The results have represented that significant influences are Accounting in the scope of Environmental Management, Accounting within the scope of Social Management and Workplace Spirituality moderated by Corporate Governance on Corporate Performance simultaneously. Workplace Spirituality significant positive influence on Corporate Performance moderated by Corporate Governance partially, but there is a significant negative influence of Environmental Management Accounting moderated by Corporate Governance partially on Corporate Performance. This study builds a conceptual model of SMAS that is expected to contribute theoretically and can be used as a support for literature. By implementing the SMAS model, companies can encourage better performance when using Corporate Governance to improve management decisions about the determining factors for implementing SMAS.

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.

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.

scholarly journals The Perceptions of Management on the Benefits of Adopting an Environmental Management Accounting System as a Waste Management Tool

2016 ◽  
Vol 8 (1) ◽  
pp. 93-106
Author(s):  
Mishelle Doorasamy
Keyword(s):  
Environmental Management ◽  
Waste Management ◽  
Environmental Performance ◽  
Management Accounting ◽  
Management Tool ◽  
Accounting System ◽  
Environmental Costs ◽  
Manufacturing Company ◽  
Environmental Management Accounting ◽  
Paper And Pulp

Abstract The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA) system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and importance of EMA as a decision-making tool in encouraging the adoption of cleaner production (CP) techniques and technologies. This research was based on a case study of a paper and pulp manufacturing company in KwaZulu-Natal. This research was both quantitative and qualitative in nature. Data collection instruments for the study included a Likert-type questionnaire and interviews with the environmental manager and cost accountant but the findings reported in this paper are based on the empirical evidence gathered from the questionnaire which identified that there was positive correlation between environmental performance and CP techniques and technologies. Environmental costs were hidden under general overheads and understated because the company was using a conventional costing system and not an EMA system; hence, environmental costs were not traced back to the products or processes responsible for those costs. It was evident from the qualitative data analysis that management regarded their environmental costs as too insignificant to justify implementation of an EMA system. The consequent reluctance of the company to adopt CP resulted in poor waste management and lower-quality environmental performance.

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.

An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint

2020 ◽  
Vol 27 (2) ◽  
pp. 1
Author(s):  
Anthony Moung Yin Chan ◽  
Paul Lo ◽  
Kong Ng
Keyword(s):  
Management Accounting ◽  
System Development ◽  
Structuration Theory ◽  
Chief Executive ◽  
Three Dimensions ◽  
Accounting System ◽  
Theory Of Structuration ◽  
Duality Of Structure ◽  
Development And Evolution ◽  
Management Accounting System

Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive. In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and domination). The structuration theory explained the emergence of certain phenomena and events that were not explained by traditional accounting theories. Many events in our study validated the core ideas of the structuration theory which composes of the concepts of structure, system and duality of structure. The phenomena suggested that structure was both the medium and outcome of the conduct it recursively organized. Other features of the theory, such as the dialectic of control and system contradiction, were also applicable

scholarly journals Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems

2021 ◽  
Vol 18 (4) ◽  
pp. 1791
Author(s):  
Sorina Geanina Stanescu ◽  
Ion Cucui ◽  
Constantin Aurelian Ionescu ◽  
Liliana Paschia ◽  
Mihaela Denisa Coman ◽  
...  
Keyword(s):  
Environmental Impact ◽  
Technological Process ◽  
Economic Activity ◽  
Management Accounting ◽  
Environmental Accounting ◽  
External Information ◽  
Accounting System ◽  
Managerial Accounting ◽  
Main Research ◽  
Environmental Management Accounting

The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

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