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Environmental Management Accounting: Informational and Institutional Developments

  • Book
  • © 2002

Overview

Authors:
  1. Teun Wolters

    1. ISCOM Institute for Sustainable Commodities, Utrecht, The Netherlands

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Editors:
  1. Martin Bennett

    1. University of Gloucestershire Business School, Cheltenham, UK

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  2. Jan Jaap Bouma

    1. Erasmus Centre for Sustainable Development and Management, Erasmus University, Rotterdam, The Netherlands
      Economics Faculty of the University of Ghent, Belgium

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Part of the book series: Eco-Efficiency in Industry and Science (ECOE, volume 9)

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Table of contents (22 chapters)

  1. Front Matter

    Pages i-ix
    Download chapter PDF

  2. The Development of Environmental Management Accounting: General Introduction and Critical Review

    • Martin Bennett, Jan Jaap Bouma, Teun Wolters
    Pages 1-18

  6. Different Ema Perspectives

    1. Environmental Performance Measurement

      • Edeltraud Günther, Anke Sturm
      Pages 223-229

    2. Towards Sustainability Indicators for Product Chains

      • Teun Wolters, Myrtille Danse
      Pages 231-247

    3. Towards Transparent Information on the Environmental Quality of Products — LCA-based Data Production for the Finnish Foodstuff Industry

      • Torsti Loikkanen, Juha-Matti Katajajuuri
      Pages 249-252
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Keywords

About this book

Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive.

This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.

Reviews

"As contributions in this volume come not only from researchers but also from the industry and governmental organizations, the text is very rich in terms of references to real cases and authenticity, but occasionally at the cost of congruence and harmony. Having said that, I would recommend this book to anyone interested in environmental accounting. I would also suggest to read this book keeping a critical eye on EMA, as some of the authors do."
(European Accounting Review, 13:1 (2004)

Authors, Editors and Affiliations

  • University of Gloucestershire Business School, Cheltenham, UK

    Martin Bennett

  • Erasmus Centre for Sustainable Development and Management, Erasmus University, Rotterdam, The Netherlands

    Jan Jaap Bouma

  • Economics Faculty of the University of Ghent, Belgium

    Jan Jaap Bouma

  • ISCOM Institute for Sustainable Commodities, Utrecht, The Netherlands

    Teun Wolters

Bibliographic Information

  • Book Title: Environmental Management Accounting: Informational and Institutional Developments

  • Authors: Teun Wolters

  • Editors: Martin Bennett, Jan Jaap Bouma

  • Series Title: Eco-Efficiency in Industry and Science

  • DOI: https://doi.org/10.1007/0-306-48022-0

  • Publisher: Springer Dordrecht

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer Science+Business Media B.V. 2002

  • Hardcover ISBN: 978-1-4020-0552-7Published: 31 July 2002

  • Softcover ISBN: 978-1-4020-0553-4Published: 31 July 2002

  • eBook ISBN: 978-0-306-48022-5Published: 30 December 2005

  • Series ISSN: 1389-6970

  • Edition Number: 1

  • Number of Pages: IX, 302

  • Topics: Environmental Management, Business Strategy/Leadership, Accounting/Auditing, IT in Business

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