Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing
Keyword(s):
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.
2015 ◽
Vol 4
(2)
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pp. 515
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2003 ◽
Vol 11
(6)
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pp. 667-676
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2014 ◽
Vol 46
(4)
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pp. 344-360
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2010 ◽
Vol 58
(3)
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pp. 145-156
2006 ◽
Vol 14
(14)
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pp. 1237-1251
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