Construction and Use of Environmental Management Accounting Systems with the REA Business Ontology
2012 ◽
Vol 9
(1)
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pp. 25-46
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Keyword(s):
ABSTRACT Environmental Management Accounting is rapidly evolving from an ethical side-issue into a core business concern. However, traditional management accounting methods and currently available tools provide only limited support. Resource-Event-Agent (REA) is a well-known business ontology that offers a rigorous axiomatic basis for accounting and auditing. The paper demonstrates that on the basis of an extension of REA, it is possible to develop integrated modeling solutions and tools for environmental management accounting and assurance. The focus is on physical resource flow modeling (internal and external).
The Perceived Attributes of EMA and Its Relation to the Adoption of the Practice: Malaysian Evidence
2020 ◽
Vol 8
(6)
◽
pp. 3186-3189
2019 ◽
Vol 13
(1)
◽
pp. 313-325
2004 ◽
Vol 3
(1)
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pp. 47-57
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2018 ◽
Vol 180
◽
pp. 297-306
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2010 ◽
Vol 5
(3)
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pp. 315-331
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