scholarly journals STUDY ON ENVIRONMENTAL COSTS: AN APPROACH TO ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA)

2017 ◽  
Vol 7 (1) ◽  
pp. 77
Author(s):  
Sihar Tigor Benjamin Tambunan
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Environmental Costs ◽  
Environmental Management Accounting

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 Barriers of implementation of environmental management accounting in business practice

2010 ◽  
Vol 58 (3) ◽  
pp. 145-156
Author(s):  
Petra Mísařová
Keyword(s):  
Environmental Management ◽  
Cluster Analysis ◽  
Information System ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Integrated System ◽  
Environmental Costs ◽  
Financial Flows ◽  
Wide Range ◽  
Environmental Management Accounting

Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs con­si­de­red as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

scholarly journals ANALISIS PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN EKO-EFISIENSI USAHA (Studi Kasus Pada Rumah Sakit Ibnu Sina YW-UMI Kota Makassar)

2020 ◽  
Vol 17 (2) ◽  
pp. 242-253
Author(s):  
Indrawan Azis ◽  
Andi Widiawati ◽  
Annisa Aprilia Nur
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Qualitative Method ◽  
Management Accounting ◽  
Public Awareness ◽  
Environmental Damage ◽  
Environmental Costs ◽  
The Public ◽  
Environmental Management Accounting ◽  
The Impact

Current issues related to the environment to be one of the issues that got the attention of the public. Awareness of the community to participate in protecting the environment is increasing from time to time. It encourages businesses as part of the community itself, to participate in maintaining the environment in ways that minimize the risk of environmental damage as a result of the operational company's. In this case, the needed cost of the so-called environmental costs. Environmental costs necessary to achieve eco-efficiency efforts, one of which is the use of Environmental Management Accounting (EMA), by identifying environmental costs by classifying into the category of environmental quality to evaluate their environmental performance.  This study uses the Ibnu Sina Hospital YW-UMI Makassar City engaged in health services as research objects. In this study the author uses descriptive qualitative method. The results showed that the Ibnu Sina Hospital YW-UMI Makassar City yet to implement Environmental Management Accounting (EMA), manage environmental costs, but this hospital has managed the impact of the environment.

scholarly journals Analisis Biaya Lingkungan PT Pupuk Sriwidjaja Palembang

2021 ◽  
Vol 12 (1) ◽  
pp. 8
Author(s):  
Mutiara Kemala Ratu ◽  
Vhika Meiriasari
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Environmental Costs ◽  
Environmental Preservation ◽  
Close Relationship ◽  
Environmental Management Accounting ◽  
Interesting Object ◽  
Policies And Programs ◽  
The Cost ◽  
Improve Service Quality

<p><em>Environmental costs incurred from the company's activities in order to maintain the environment is one form of information on environmental management accounting. With the use of environmental management accounting, companies can make efficiency and improve service quality in a sustainable manner. In addition, the environmental costs incurred on each product can be calculated accurately so that the calculation of the cost of the product can be more realistic and humane. However, in it’s implementation there are still many companies that have not been able to disclose it so that mostly of the cost was hidden in overhead costs which would then make it biased and unclear allocation. This research was conducted to determine the implementation of environmental costs from PT PUSRI Palembang as the object. PT PUSRI Palembang which has a close relationship with the community environment in its corporate activities is indeed an interesting object in this research. The results showed that PT PUSRI doesn’t have an external failure costs which presage that the company is good enough to prevent waste produced discharge to the environment. By comparing the environmental costs incurred from the years 2012-2014 showed percentage reduction of environmental costs toward operating costs, which is 0.01% annually. With the information provided in the environmental costs report it aimed to be able to help financial statements users (investors, management, creditors) in company’s decision making policies and programs related to environmental preservation in the future.</em></p><p><strong><em>Keywords: </em></strong><em>Enfironmental Cost, Waste, Company</em></p><p><em><br /></em></p>

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.

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