Accounting and Modeling as Design Metaphors for CEMIS

Publikation: Beiträge in SammelwerkenAufsätze in KonferenzbändenForschungbegutachtet


The terms accounting and modeling both characterize the theoretical background of core components of corporate environmental management information systems (CEMIS). On the one hand, a CEMIS as a computer-based environmental management accounting system; on the other, we emphasize the role of modeling and calculation. With regard to an analysis of materials and energy flows and stocks of organizations and supply chains, accounting and modeling seem to be synonyms. However, in a software development perspective, accounting and modeling can be interpreted as different design metaphors. The aim of this contribution is to design images for computer-based CEMIS in the two perspectives. As a result, an CEMIS should be both a software tool supporting modeling activities and an information system supporting decision making.
TitelInformation Technology in Environmental Engineering : Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013)
HerausgeberBurkhardt Funk, Peter Niemeyer, Jorge Marx Gomez
Anzahl der Seiten11
ISBN (Print)978-3-642-36010-7
ISBN (elektronisch)978-3-642-36011-4
PublikationsstatusErschienen - 2014
Veranstaltung6th International Conference on Information Technologies in Environmental Engineering - ITEE2013 - Lüneburg , Deutschland
Dauer: 01.07.201312.07.2013
Konferenznummer: 6