Environmental management accounting :informational and institutional developments

• 其他作者: Bennett, Martin. , Bouma, Jan Jaap. , Wolters, Teun.
• 出版: Dordrecht ;Boston : Kluwer Academic Publishers ©2002.
• 稽核項: 1 online resource (ix, 302 pages) :illustrations.
• 叢書名: Eco-efficiency in industry and science ;v. 9
• 標題: DevelopmentSustainable Development. , Environmental auditing. , BUSINESS & ECONOMICS Development -- Sustainable Development. , BUSINESS & ECONOMICS , Electronic books.
• ISBN: 1402005539 , 9781402005534
• ISBN: 1402005520 , 1402005539
• 試查全文@TNUA:
  
• 附註: Includes bibliographical references (pages 291-302). The Development of Environmental Management Accounting: General Introduction and Critical Review -- Overviews -- An Integrative Framework of Environmental Management Accounting -- Consolidating the Different Approaches of EMA into a Common Framework and Terminology -- Environmental Management Accounting Metrics: Procedures and Principles -- A Guideline for the Measurement and Reporting of Environmental Costs -- Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials -- Resource-Efficiency Accounting -- Information Systems -- Efficient Eco-Management Using ECO-Integral -- How to Save Costs and Natural Resources at the Same Time -- Materials Flow Management Based on Production Data from ERP Systems -- 'Counting what Counts' -- Raising Transparency through Environmental Management Accounting at Siemens -- The Danish Environmental Management Accounting Project: An Environmental Management Accounting Framework and Possible Integration into Corporate Information Systems -- Life Cycle Engineering -- Ema Policies -- Corporate Environmental Accounting: A Japanese Perspective -- Environmental Accounting in Korea: Cases and Policy Recommendations -- Government Strategies to Promote Corporate Environmental Management Accounting -- Looking for Knowledge Management in Environmental Accounting -- The Greening of Accounting: Putting the Environment onto the Agenda of the Accountancy Profession in the Philippines -- Different Ema Perspectives -- Environmental Performance Measurement -- Towards Sustainability Indicators for Product Chains -- Towards Transparent Information on the Environmental Quality of Products -- LCA-based Data Production for the Finnish Foodstuff Industry -- Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System -- Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection -- Wanted: A Theory for Envi
• 摘要: 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.
• 電子資源: https://dbs.tnua.edu.tw/login?url=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=99333
• 系統號: 005321516
• 資料類型: 電子書
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• 引用網址: 複製連結
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