Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study

2011 ◽  
pp. 23-40 ◽  
Author(s):  
Tobias Viere ◽  
Jan von Enden ◽  
Stefan Schaltegger
Keyword(s):  
Environmental Management ◽  
Supply Chain ◽  
Life Cycle ◽  
Management Accounting ◽  
Environmental Management Accounting

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 />

Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing

2012 ◽  
pp. 43-66
Author(s):  
Michele A. Rea ◽  
Lucia Stella
Keyword(s):  
Environmental Management ◽  
Life Cycle ◽  
Management Accounting ◽  
Research Field ◽  
Environmental Costs ◽  
Activity Based Costing ◽  
Life Cycle Perspective ◽  
Environmental Management Accounting ◽  
New Research ◽  
Traditional Activity

Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

scholarly journals Environmental management accounting practices: major control issues

2016 ◽  
Vol 13 (3) ◽  
pp. 476-483 ◽  
Author(s):  
Celani John Nyide ◽  
Lawrence Mpela Lekhanya
Keyword(s):  
South Africa ◽  
Environmental Management ◽  
Management Accounting ◽  
Single Case ◽  
Hotel Industry ◽  
Policy Decision ◽  
Kwazulu Natal ◽  
Environmental Management Accounting ◽  
Hotel Sector

The use of environmental management accounting (EMA) remains debated in South Africa and the literature reveals that EMA is still at an infancy stage in the emerging economies, including South Africa. Currently, there is limited existing research on environmental management accounting practices available for use by the hotel sector in South Africa. The overall aim of this study was to investigate and describe the use of the environmental management accounting tools by the hotel sector in the 3-5 star categories in KwaZulu-Natal. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. It is envisaged that study will bridge the gap that exists in South Africa as far as environmental management accounting is concerned and it will also make the provision of meaningful results for policy decision making by the relevant stakeholders in the hotel industry. Moreover, it established factors that drive and/or hinder the implementation of EMA tools that would control and manage environmental costs and their root causes

scholarly journals Environmental management accounting and waste management practices: A case of a manufacturing company

2020 ◽  
Vol 2 (2) ◽  
pp. 97-112
Author(s):  
S. M. Chaturika Seneviratne ◽  
◽  
Gayasha Kalpani ◽  
Keyword(s):  
Environmental Management ◽  
Waste Management ◽  
Management Practices ◽  
Management Accounting ◽  
Sri Lankan ◽  
Manufacturing Company ◽  
Archival Documents ◽  
Environmental Management Accounting ◽  
Waste Management Practices

Abstract Purpose: This study examines how Environmental Management Accounting practices are related to waste management practices and how the organization in the case study is influenced in adopting the waste management practices Research methodology: The case study method was used in examining the applicability of Environmental Management Accounting to waste management in one large manufacturing company. Interviews, observations and archival documents were used as data collection methods. Results: The study observed that the company had reinvigorated environmental management and waste management practices due to the influence of the major stakeholders. These motivations can be categorized into three main pillars including coercive, mimetic, and normative isomorphisms. Limitations: As the research is directed towards the selection of in-depth inquiry of specific settings infused with culture, values, beliefs, stories, language, perception, politics and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research. Contribution: Policies, practices and motivations promote the future development of environmental management accounting and waste management practices in the Sri Lankan context.

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