Relevant bibliographies by topics / Environmental management accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Environmental management accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Environmental management accounting"

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Sivakkolundu, C. "Environmental Accounting and Management." International Review of Business and Economics 1, no. 3 (2018): 150–52. http://dx.doi.org/10.56902/irbe.2018.1.3.31.

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There is a worldwide debate on the issue of environmental management, stemming from a flow of evidence about ecological degradation caused by economic development. Now, due to cost pressures, customer awareness, supply chain relations and activities of environmental campaigners encourage the companies to go for environmental initiatives. The society particularly from developed countries highly concern about the impacts on the quality of their life due to the pollution of air, land and water. To evaluate the applicability of the proposed five stages framework for Environmental Management System
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Jalil, Marzie Hatef, Mahsa Narimani Abar, and Fatemeh Dadashian. "Environmental Management Accounting Model on the Basis of Environmental Management System in Leather Industry." International Journal of Environmental Science and Development 7, no. 1 (2016): 52–58. http://dx.doi.org/10.7763/ijesd.2016.v7.740.

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Mohamed, Rapiah. "Environmental Management Accounting and Environmental Performance." Asia Proceedings of Social Sciences 1, no. 2 (2018): 33–36. http://dx.doi.org/10.31580/apss.v1i2.339.

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This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the company’s environmental-related activities Bu
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Saxena, Anupam, and Hemant Kaushik. "Environmental Management Accounting through ERP." FIIB Business Review 1, no. 2 (2012): 2–8. http://dx.doi.org/10.1177/2455265820120201.

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Wedasuar, Putu Rany, I. Made Sudana, and Ni Nyoman Yintayani. "adoption of environmental management accounting." International journal of social sciences 6, no. 1 (2023): 31–36. http://dx.doi.org/10.21744/ijss.v6n1.2096.

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The use of environmental management accounting concepts for companies encourages the ability to minimize the environmental problems it faces. The same is the case with five-star hotel companies in the Nusa Dua area. this study aims to examine the adoption of EMA in the hotel industry in Nusa Dua and the Adoption of Environmental Management Accounting (EMA) among hotel companies in Nusa Dua. This research is qualitative research. Data collection is done by survey, interview, and observation. Data analysis used interactive model of analysis from Miles and Huberman. The findings that can be seen
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Naseer, Naufil. "Mitigating Environmental Risk Through Environmental Management Accounting?" Journal of Applied Sciences 5, no. 1 (2004): 24–27. http://dx.doi.org/10.3923/jas.2005.24.27.

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Rasit, Zarinah Abdul. "Environmental Management Accounting Implementation and Environmental Performance through Enhanced Internal Process Innovation." Journal of Advanced Research in Dynamical and Control Systems 12, no. 1 (2020): 46–55. http://dx.doi.org/10.5373/jardcs/v12i1/20201007.

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Qian, Wei. "Environmental Management Accounting and Supply Chain Management." Journal of Cleaner Production 20, no. 1 (2012): 186–87. http://dx.doi.org/10.1016/j.jclepro.2011.07.023.

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Gunarathne, Nuwan, and Ki-Hoon Lee. "Environmental Management Accounting (EMA) for environmental management and organizational change." Journal of Accounting & Organizational Change 11, no. 3 (2015): 362–83. http://dx.doi.org/10.1108/jaoc-10-2013-0078.

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Purpose – The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka. Design/methodology/approach – Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources o
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Burhany, Dian Imanina, and Nurniah Nurniah. "AKUNTANSI MANAJEMEN LINGKUNGAN, ALAT BANTU UNTUK MENINGKATKAN KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 17, no. 3 (2017): 279. http://dx.doi.org/10.24034/j25485024.y2013.v17.i3.2253.

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Sustainable development contains three aspects those are ecological, social and economic. With increasing of environmental damages, ecological/environmental aspect is being an important concern. In this regard, environmental management accounting can help management to improve company’s environmental performance to support sustainable development. This study aims to determine management’s understanding about importance of environmental performance in sustainable development, identify environmental accounting information is needed by management, determine accountant’s understanding about enviro
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Dissertations / Theses on the topic "Environmental management accounting"

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Niap, Damian Tien Foo, and e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.

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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity. Therefore, cogeneration provides greater efficiencies compared to traditional elec
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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur p
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Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa." Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

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Conventional management accounting practices do not provide adequate information for managing the environment in a world where environmental concerns, as well as environment-related costs, revenues, and benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the interaction between the economic, social and technological factors in the development process to achieve conditions for sustainable development. In this study, a survey and case study technique is used to document a South African perspective on EMA. The findings indicate that, while EMA is gain
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Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.

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Includes bibliographical references (leaves 78-87).<br>Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a
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Holt, Andrew Derek. "The role of management accounting within the development of environmental management systems." Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1791/.

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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal inf
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Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

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Chang, Huei-Chun, and huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is define
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Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation." Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.

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Gunarathne, Arachchige Don N. "Managing the Integration Challenge between Corporate Environmental Strategy and Environmental Management Accounting: Perspectives from Sri Lanka." Thesis, Griffith University, 2020. http://hdl.handle.net/10072/398091.

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This thesis examines how and to what extent the intensity of corporate environmental management strategy implementation (i.e., the “corporate environmental management maturity”) affects environmental management accounting at the firm level. Notwithstanding the apparent connection between corporate environmental management strategy and environmental management accounting, the existing literature discusses these two fields only minimally. More specifically, the extant literature on the intensity of corporate environmental strategy is relatively sparse on the contribution and role of accounting (
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Nordby, Petter. "Environmental Accounting System for the Youth Olympic Games : A Thesis on Environmental Management for the Youth Olympic Games." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for industriell økonomi og teknologiledelse, 2013. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-24835.

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The thesis is written in collaboration with Lillehammer Youth Olympic Games Organising committee (LYOGOC) and their desire to create an environmental strategy for the upcoming Youth Olympic Games (YOG) at Lillehammer in 2016. The thesis focuses on the environmental aspects connected to a youth Olympic game and how to control and handle these in a responsible manner. It was therefore chosen to develop a design for an environmental management system, which is coordinated and combined with an environmental accounting system.The Olympics are regarded as one of the world?s most prestigious sporting
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Books on the topic "Environmental management accounting"

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Burritt, Roger, Stefan Schaltegger, Martin Bennett, Tuula Pohjola, and Maria Csutora, eds. Environmental Management Accounting and Supply Chain Management. Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-1390-1.

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Stefan, Schaltegger, Bennett Martin, Pohjola Tuula, Csutora Maria, and SpringerLink (Online service), eds. Environmental Management Accounting and Supply Chain Management. Springer Science+Business Media B.V., 2011.

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Schaltegger, S. Corporate environmental accounting. Wiley, 1996.

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Aman, Mohamed, and Lorenzo Lucianetti. Corporate Environmental Performance and Environmental Management Accounting Systems. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-84947-3.

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Bennett, Martin, Pall M. Rikhardsson, and Stefan Schaltegger, eds. Environmental Management Accounting — Purpose and Progress. Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-010-0197-7.

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Schaltegger, Stefan, Martin Bennett, Roger L. Burritt, and Christine Jasch, eds. Environmental Management Accounting for Cleaner Production. Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8.

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Accountants, International Federation of. Environmental management accounting: International guidance document. International Federation of Accountants, 2005.

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United Nations. Division for Sustainable Development., Expert Working Group on "Improving the Role of Government in the Promotion of Environmental Management Accounting.", and Austria. Bundesministerium für Verkehr, Innovation und Technologie., eds. Environmental management accounting policies and linkages. United Nations, 2002.

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United Nations. Division for Sustainable Development., Expert Working Group on Improving the Role of Government in the Promotion of Environmental Management Accounting., and Austria. Bundesministerium für Verkehr, Innovation und Technologie., eds. Environmental management accounting procedures and principles. United Nations, 2001.

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Wolters, Teun. Environmental Management Accounting: Informational and Institutional Developments. Edited by Martin Bennett and Jan Jaap Bouma. Springer Netherlands, 2002. http://dx.doi.org/10.1007/0-306-48022-0.

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Book chapters on the topic "Environmental management accounting"

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Baldarelli, Maria-Gabriella. "Environmental Accounting." In Encyclopedia of Sustainable Management. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_818-1.

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Baldarelli, Maria-Gabriella. "Environmental Accounting." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_818.

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Bennett, Martin, Stefan Schaltegger, and Dimitar Zvezdov. "Environmental Management Accounting." In Review of Management Accounting Research. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230353275_3.

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Gunarathne, Nuwan. "Environmental Management Accounting." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_1096.

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Gunarathne, Nuwan. "Environmental Management Accounting." In Encyclopedia of Sustainable Management. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_1096-1.

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Gibassier, Delphine. "Strategic environmental management accounting." In Routledge Handbook of Environmental Accounting. Routledge, 2021. http://dx.doi.org/10.4324/9780367152369-16.

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Aman, Mohamed, and Lorenzo Lucianetti. "Environmental Management Accounting Practices." In SIDREA Series in Accounting and Business Administration. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-84947-3_3.

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Buckley, Ralf. "Environmental Accounting: Techniques and Limitations." In Perspectives in Environmental Management. Springer Berlin Heidelberg, 1991. http://dx.doi.org/10.1007/978-3-642-76502-5_3.

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Cummings, Lorne. "Financial Management and Accounting." In Environmental Management and Decision Making for Business. Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230524460_14.

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Cummings, Lorne. "Sustainability Accounting and Reporting." In Business Management and Environmental Stewardship. Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-349-92307-6_12.

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Conference papers on the topic "Environmental management accounting"

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Boztas, Oktay, Meire E. G. R. Domingos, Daniel A. Fl�rez-Orrego, and Fran�ois Mar�chal. "Olefins production through sustainable pathways: techno-economic and environmental assessment." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.138183.

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This study presents a comparative analysis of various configurations for sustainable olefins production via chemical recycling of plastic/biomass wastes, integrating CO2 capture, storage and management technologies. The co-gasification, methanol synthesis and methanol-to-olefins process models were developed on the Aspen Plus� software. Optimization of processing conditions is achieved through the OSMOSE Lua platform, for minimizing the total cost of operation while accounting for seasonal variability in the electricity prices. CO2 valorization processes have been shown to increase carbon effi
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Novićević Čečević, Bojana, Ljilja Antić, and Jovana Milenović. "Impact of Industry 4.0 on Environmental Management Accounting." In Seventh International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/limen.2021.149.

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The development of industry and technology has brought about changes both in company operations and in the business environment op­erations. Industry 4.0 is a digital revolution that is based on innovative tech­nological solutions and in which technology occupies an important place in the production process, business entity, but also in the lives of individuals. It encompasses new technologies the implementation of which causes costs, requires time, but also requires knowledge. In accordance with the Industry 4.0 requirements, changes in environmental management accounting en­sued, because tod
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Evana, Einde, Lindrianasari, R. Weddie Andriyanto, and Yuztitya Asmaranti. "Environmental Accounting, Social Accounting, and Governance: A Longitudinal Study of Environmental Management Accounting in Emerging Country." In International Conference on Natural Resources and Sustainable Development. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009898500002480.

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"Research on Environmental Accounting Information Disclosure." In International Conference Education and Management. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0001883.

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Medved, Ivana, and Dejan Jovanović. "Industry 4.0 Incentives for Environmental Management Accounting." In 25th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2020. http://dx.doi.org/10.46541/978-86-7233-386-2_36.

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Todosijevic, Milos, Radmilo Todosijevic, and Sanel Mehmedi. "Contemporary Challenges for Accounting and Environmental Behavior." In 29th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2024. http://dx.doi.org/10.46541/978-86-7233-428-9_406.

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Industry 4.0 happened to us. It acquires a dominant role in accounting mosaic. The new accounting philosophy requires continuous reactions and managing changes. Blockchain and artificial intelligence will affirm new categories in communication relations. The aim of the work: new philosophical views on the causes of change, their recording and digital communication networking; The subject of the work is the micro and macroeconomic part and the social dimension. Hypothesis: the ability to identify digital trends. Auxiliary hypothesis: Recognition of self-benefit.
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Fuadah, Lukluk, Rochmawati Daud, and Burhanuddin. "Environmental Management Accounting, Quality Decision Influence on Environmental Performance in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008440003390346.

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Huang, Qiguo. "Discussion on Environmental Cost Accounting and Environmental Cost Control." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5999271.

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Azmi, Zul, Abdillah Arief Nasution, and Iskandar Muda. "Information System Integration, Knowledge Management, and Management Accounting Adaptibility." In International Conference of Science, Technology, Engineering, Environmental and Ramification Researches. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0010070118871894.

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Molinari, M., S. Ratti, and G. Sammarco. "Environmental Accounting as a Communication and Management Tool." In SPE Health, Safety and Environment in Oil and Gas Exploration and Production Conference. Society of Petroleum Engineers, 1996. http://dx.doi.org/10.2118/35832-ms.

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Reports on the topic "Environmental management accounting"

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Urban, Angela, Susannah Davidson, and Allison Young. Dining facility w/hole-building evaluation to reduce solid waste : opportunities and best practices for optimization and management of food waste. Engineer Research and Development Center (U.S.), 2023. http://dx.doi.org/10.21079/11681/47560.

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On military installations, an average of 1.2 pounds in food waste is disposed per person per day, accounting for 68% of dining facility (DFAC) refuse and 46% of the total installation refuse stream, making food waste the heaviest portion of installation solid waste. At a single installation, this can contribute up to 1.5 million dollars lost yearly from food waste alone. Department of Defense Instruction (DoDI) 4715.23 (DoD 2016) establishes policy and prescribes procedures to implement waste management through waste prevention and recycling. The US Army Installation Management Commands (IMCOM
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Bernard, Sophie, Florence Lapointe, and Julien Martin. Where does our plastic waste go? CIRANO, 2024. http://dx.doi.org/10.54932/fkay1101.

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Last Fall, the Federal Court declared invalid and unlawful the federal government Order that classified plastic articles as toxic under the Environmental Protection Act. The government quickly appealed the decision and the Federal Court of Appeal granted a stay motion which prevents the Federal court ruling from taking effect while the appeal is ongoing. Therefore, the Single-use Plastics Prohibition Regulations remain in force. Despite an acknowledgement that Canada must fight against plastic pollution, Canadian exports of plastic waste amounted to almost 175 thousand tonnes in 2022, hardly a
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Börjesson, Patrik, Maria Eggertsen, Lachlan Fetterplace, et al. Long-term effects of no-take zones in Swedish waters. Edited by Ulf Bergström, Charlotte Berkström, and Mattias Sköld. Department of Aquatic Resources, Swedish University of Agricultural Sciences, 2023. http://dx.doi.org/10.54612/a.10da2mgf51.

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Marine protected areas (MPAs) are increasingly established worldwide to protect and restore degraded ecosystems. However, the level of protection varies among MPAs and has been found to affect the outcome of the closure. In no-take zones (NTZs), no fishing or extraction of marine organisms is allowed. The EU Commission recently committed to protect 30% of European waters by 2030 through the updated Biodiversity Strategy. Importantly, one third of these 30% should be of strict protection. Exactly what is meant by strict protection is not entirely clear, but fishing would likely have to be fully
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Rucevska, Ieva, Natalia Skripnikova, Carina Thomassen, et al. Climate Impacts of Plastics: Global Actions to Stem Climate Change and End Plastic Pollution. GRID-Arendal, 2024. http://dx.doi.org/10.61523/spyl9908.

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Science provides convincing evidence that greenhouse gas emissions generated across the plastics life cycle are estimated to be between 3.8 and 4.5 per cent of global greenhouse gas emissions. This is set to grow with a projected increase in primary plastic production. This report presents the synthesis of an extensive literature review of the plastics life cycle. It analyses the countries’ submissions to the UNFCCC, the Paris Agreement, and the Intergovernmental Committee on plastic pollution. It also suggests measures that co-benefit addressing plastic pollution and achieving the global clim
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Lundgren, Jonathan, Moshe Coll, and James Harwood. Biological control of cereal aphids in wheat: Implications of alternative foods and intraguild predation. United States Department of Agriculture, 2014. http://dx.doi.org/10.32747/2014.7699858.bard.

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The overall objective of this proposal is to understand how realistic strategies for incorporating alternative foods into wheat fields affect the intraguild (IG) interactions of omnivorous and carnivorous predators and their efficacy as biological control agents. Cereal aphids are a primary pest of wheat throughout much of the world. Naturally occurring predator communities consume large quantities of cereal aphids in wheat, and are partitioned into aphid specialists and omnivores. Within wheat fields, the relative abilities of omnivorous and carnivorous predators to reduce cereal aphids depen
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Fryer, Michelle, Patricia Sadeghi, Miguel Soldano, Carlos Elías, Ursula Quijano, and Salomón García. Country Program Evaluation: Guyana (2008-2012). Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0010503.

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The 2008-2012 Country Program Evaluation for Guyana concludes that the Bank's strategy was aligned with the development objectives and economic priorities of the government. Nevertheless, its program has produced mixed results. In infrastructure, progress was achieved by consolidating the primary road network and extending the electrical grid to unserved areas; however, efforts to reduce losses in the electricity sector did not meet their target. In competitiveness, the financial and judicial sectors benefitted from institutional and structural reforms, and the business environment was strengt
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Kao, Sovansophal, Phal Chea, and Sopheak Song. Upper Secondary School Tracking and Major Choices in Higher Education: To Switch or Not to Switch. Cambodia Development Resource Institute, 2022. https://doi.org/10.64202/wp.133.202203.

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Strengthening the quality of education, science and technology education is one of the four strategic rectangles of Rectangular Strategy Phase IV and at the heart of Cambodia’s ambition to achieve higher-middle-income status by 2030 and high-income status by 2050. To that end, increasing attention has been paid to improving both the quantity and quality of science education from secondary school through higher education. Empirically, it has been demonstrated that upper secondary school science can play a significant role in inspiring students to pursue STEM majors in higher education. Yet, the
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