scholarly journals A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe

2021 ◽  
Vol 13 (18) ◽  
pp. 10466
Author(s):  
Moses Nyakuwanika ◽  
Huibrecht Margaretha van der Poll ◽  
John Andrew van der Poll
Keyword(s):  
Environmental Management ◽  
Conceptual Framework ◽  
Material Flow ◽  
Management Accounting ◽  
Activity Based Costing ◽  
Mining Operations ◽  
Key Stakeholders ◽  
Material Usage ◽  
Environmental Management Accounting ◽  
Future Work

Goldmining contributes substantially to the Gross Domestic Product (GDP) of the Zimbabwean economy through revenue generated from exports, however it also incurred numerous challenges to the environment. Amongst others, these challenges embody ecological degradation; water and air pollution; and depletion of natural resources. In this paper, we establish the effects of mining operations on the environment through a comprehensive literature review, and how the integration of environmental management accounting practices (EMAPs) such as material flow cost accounting (MFCA), life cycle costing (LCC), and activity-based costing (ABC) could be integrated into a conceptual framework to address environmental challenges. EMAPs were chosen as they generate both physical and monetary data, which could promote transparency in material usage within the goldmining sector. Our analyses revealed a substantial body of literature on separate and individual EMAPs, yet very little was found on the integration of EMAPs. The main contribution of this work is the development of an integrated conceptual EMAPs framework on the strength of sets of qualitative propositions, aimed at promoting green goldmining for Zimbabwe as a developing economy. Future work would involve the validation of the framework among key stakeholders in the Zimbabwean goldmining industry.

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 Agricultural Waste Recycling Optimization of Family Farms Based on Environmental Management Accounting in Rural China

2021 ◽  
Vol 13 (10) ◽  
pp. 5515
Author(s):  
Lulu Yang ◽  
Xu Xiao ◽  
Ke Gu
Keyword(s):  
Environmental Management ◽  
Material Flow ◽  
Management Accounting ◽  
Agricultural Waste ◽  
Poultry Manure ◽  
Cost Accounting ◽  
Waste Recycling ◽  
Chinese Family ◽  
Family Farms ◽  
Environmental Management Accounting

In the process of production and operation of family farms, a large amount of agricultural waste, such as livestock and poultry manure, has not been effectively treated in time, causing serious pollution to the environment. Moreover, livestock and poultry manure are the kind of resources that can be recycled to fertilize crops, which can benefit family farms both economically and environmentally. Adoption of manure biogas digesters by family farms can improve sustainability by not only decreasing input use and resource losses, but also reducing environmental pollution. Additionally, Material Flow Cost Accounting (MFCA) is considered to be the most representative environmental management accounting tool. MFCA can be expanded to account for and calculate environmental damages, so as to better reflect the economic and environmental sustainability of agricultural systems. According to the basic principles of material flow cost accounting and characteristics of family farms, we propose an agricultural-waste-recycling model for Chinese family farms that is based on the extended MFCA in this paper. We first investigate Chinese family farms in Hunan Province, and then optimize an agricultural-waste-recycling model by extended MFCA. Finally, based on our proposed model, we make a two-dimensional analysis on the internal resource cost and external environment damages for agricultural-waste recycling. Our analysis shows that visualization of monetization of resource losses can optimize manure recycling through better decision-making, which can increase the sustainability of family farms.

scholarly journals Assessment of environmental management accounting at South African universities: Case of Tshwane University of Technology

2015 ◽  
Vol 4 (4) ◽  
pp. 274-288
Author(s):  
Cosmas Ambe ◽  
Queen Ntombikayise Ambe ◽  
Fortune Ganda
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Action Plan ◽  
Environmental Cost ◽  
Primary Data ◽  
Institutional Pressures ◽  
Activity Based Costing ◽  
Low Profile ◽  
University Of Technology ◽  
Environmental Management Accounting

The overall objective of the paper is to assess the application of environmental management accounting (EMA) at Tshwane University of Technology (TUT) as a service organization and examine how the institution manages, account and report environmental cost. Data was collected by means of exploratory and explanatory research techniques using two data sets; documentary and fourteen in-depth individual face-to-face interviews employing a semi-structured questionnaire with closed and open ended questions to collect primary data. The results indicate that; the implementation of EMA and general governance for environmental responsibility and accountability is extremely weak. The potential use of EMA is neglected and, as such, EMA implementation is not considered a priority. Three barriers to the adoption of EMA within TUT were identified as: institutional pressures, a low profile of accounting for the environment, and management’s attitudes. A general ledger model and action plan for the implementation of EMA at TUT utilizing the use of activity based costing has been suggested.

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.

Sign in / Sign up

Export Citation Format

Share Document