Environmental Management Accounting Implementation in Higher Education: Case Study in Universitas Negeri Semarang

2019 ◽  
Author(s):  
. Kusmuriyanto ◽  
Anna Kania Widiatami ◽  
Nurdian Susilowati
Keyword(s):  
Higher Education ◽  
Environmental Management ◽  
Management Accounting ◽  
Environmental Management Accounting

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 Environmental management accounting practices: major control issues

2016 ◽  
Vol 13 (3) ◽  
pp. 476-483 ◽  
Author(s):  
Celani John Nyide ◽  
Lawrence Mpela Lekhanya
Keyword(s):  
South Africa ◽  
Environmental Management ◽  
Management Accounting ◽  
Single Case ◽  
Hotel Industry ◽  
Policy Decision ◽  
Kwazulu Natal ◽  
Environmental Management Accounting ◽  
Hotel Sector

The use of environmental management accounting (EMA) remains debated in South Africa and the literature reveals that EMA is still at an infancy stage in the emerging economies, including South Africa. Currently, there is limited existing research on environmental management accounting practices available for use by the hotel sector in South Africa. The overall aim of this study was to investigate and describe the use of the environmental management accounting tools by the hotel sector in the 3-5 star categories in KwaZulu-Natal. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. It is envisaged that study will bridge the gap that exists in South Africa as far as environmental management accounting is concerned and it will also make the provision of meaningful results for policy decision making by the relevant stakeholders in the hotel industry. Moreover, it established factors that drive and/or hinder the implementation of EMA tools that would control and manage environmental costs and their root causes

scholarly journals Environmental management accounting and waste management practices: A case of a manufacturing company

2020 ◽  
Vol 2 (2) ◽  
pp. 97-112
Author(s):  
S. M. Chaturika Seneviratne ◽  
◽  
Gayasha Kalpani ◽  
Keyword(s):  
Environmental Management ◽  
Waste Management ◽  
Management Practices ◽  
Management Accounting ◽  
Sri Lankan ◽  
Manufacturing Company ◽  
Archival Documents ◽  
Environmental Management Accounting ◽  
Waste Management Practices

Abstract Purpose: This study examines how Environmental Management Accounting practices are related to waste management practices and how the organization in the case study is influenced in adopting the waste management practices Research methodology: The case study method was used in examining the applicability of Environmental Management Accounting to waste management in one large manufacturing company. Interviews, observations and archival documents were used as data collection methods. Results: The study observed that the company had reinvigorated environmental management and waste management practices due to the influence of the major stakeholders. These motivations can be categorized into three main pillars including coercive, mimetic, and normative isomorphisms. Limitations: As the research is directed towards the selection of in-depth inquiry of specific settings infused with culture, values, beliefs, stories, language, perception, politics and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research. Contribution: Policies, practices and motivations promote the future development of environmental management accounting and waste management practices in the Sri Lankan context.

scholarly journals PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP LIMBAH PADA PABRIK GULA PRADJEKAN

2017 ◽  
Vol 2 (01) ◽  
Author(s):  
Eko Gunaawan ◽  
Sugeng Sugeng
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Case Study Research ◽  
Environmental Problems ◽  
Environmental Cost ◽  
Manufacturing Companies ◽  
Social Burden ◽  
Environmental Management Accounting ◽  
Cost Report

ABSTRACTThe impact of a company's production activities can cause various environmental problems that are detrimental to various parties. This is a social burden, which must be taken seriously. Environmental Management Accounting (EMA) is a concept that helps companies in loading business impacts in the form of monetary units. The application of Environmental Management Accounting helps companies with environmental problems by recording all of their production activities to be reported in the company's environmental cost report. This research is a case study research in manufacturing companies, namely PG.PRADJEKAN. This study aims to evaluate the application of Environmental Management Accounting PG.PRADJEKAN. From the results of research on PGADJEKAN, it is known that the company has not fully implemented Environmental Management Accounting. Especially for accountant staff who do not understand about Environmental Management Accounting should be given a study of Environmental Management Accounting. From the implementation of Environmental Management Accounting in 2011 until now the company has a good waste management system so as to minimize environmental pollution caused by production activities in the milling season. From the evaluation results in this study it can be seen that the company's accountants play a full role in the application of Environmental Management Accounting, but accountants need to conduct further environmental studies to understand their application, because the application of Environmental Management Accounting in PG.PRADJEKAN has only been running for four years.Keywords: Evaluation, Application of Environmental Management Accounting, Environmental Costs 

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