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 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 />

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 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 RANCANGAN SISTEM INFORMASI PENGUKURAN GREEN PRODUCTIVITY DAN ENVIRONMENTAL MANAGEMENT ACCOUNTING UNTUK PENGEMBANGAN USAHA KECIL MENENGAH

2018 ◽  
Vol 13 (1) ◽  
pp. 24
Author(s):  
Suhartini Suhartini
Keyword(s):  
Environmental Management ◽  
Production Process ◽  
Environmental Performance ◽  
Management Accounting ◽  
Liquid Waste ◽  
Economic Benefits ◽  
Negative Contribution ◽  
Use Of Resources ◽  
Green Productivity ◽  
Environmental Management Accounting

Batik Kampoeng Jetis is one of the centers batik who have the potential pollution of waste that is high enough so needed an improvement in production process and the management of liquid wastes and solid wastes from the production process. It says quite high because the volume of liquid waste produced by ± 568 m³ per day to produce pieces of batik ± 1400 per day. Batik Kampoeng Jetis also expect the economic benefits of increased productivity resulting from efficient use of resources in order to improve management of the environment. There are two interests, economic interests and the interests of environmental protection. Green Productivity and Environmental Management Accounting are used to accommodate these two interests. Green Productivity is a strategy to increase company productivity and environmental performance simultaneously in the overall social economic development (APO, 2003). Environmental Management Accounting (EMA) is for exploring the costs rather than regard it as an overhead cost. Environmental Management Accounting (EMA) to calculate how much the costenvironment and create an alternative that can provide benefits. The results of this study is to design measurement procedures standardized assessment of Batik Green Productivity for UKM that can ensure sustainability in both the financial and environmental aspects so that they can still survive without ignoring their negative contribution to the environment. Handling of liquid waste that is applied can provide improvements of productivity and environmental performance, although the increase is achieved only 1.3%. But this provides evidence that by implementing Green Productivity and Environmental Management Accounting will be able to increase the productivity and environmental performance.While the profit potential of products that can be achieved by using the Environmental Management Accounting is estimated at 4.4% or Rp.2.194.936.000, - per year.

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 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.

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