Computer Support for Environmental Management Accounting
Publikation: Beiträge in Sammelwerken › Kapitel › begutachtet
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Sustainability accounting and reporting. Hrsg. / Stefan Schaltegger; Martin Bennett; Roger Burritt. Dordrecht: Springer, 2006. S. 605-624 (Eco-Efficiency in industry and science; Band 21).
Publikation: Beiträge in Sammelwerken › Kapitel › begutachtet
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TY - CHAP
T1 - Computer Support for Environmental Management Accounting
AU - Möller, Andreas
AU - Prox, Martina
AU - Viere, Tobias
PY - 2006
Y1 - 2006
N2 - This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common enterprise resource planning (ERP) systems as a prominent data source of environmental management accounting. The article indicates that, in principle, ERP systems cannot cover all fields of comprehensive EMA frameworks. Therefore, further computer support is required. Here computer-based modelling and simulation tools come into play. They are eligible applications in future-oriented EMA ('tools for getting new ideas'). However, the modelling and simulation tools have their weaknesses, too. Hence, the article concludes with a current trend in software engineering and software development: componentisation. This concept allows combining the strengths of the different approaches to support EMA.
AB - This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common enterprise resource planning (ERP) systems as a prominent data source of environmental management accounting. The article indicates that, in principle, ERP systems cannot cover all fields of comprehensive EMA frameworks. Therefore, further computer support is required. Here computer-based modelling and simulation tools come into play. They are eligible applications in future-oriented EMA ('tools for getting new ideas'). However, the modelling and simulation tools have their weaknesses, too. Hence, the article concludes with a current trend in software engineering and software development: componentisation. This concept allows combining the strengths of the different approaches to support EMA.
KW - Sustainability sciences, Communication
KW - Umweltschutz
KW - Management Accounting
KW - Umweltbezogenes Management
KW - Computerunterstütztes Verfahren
KW - Life Cycle Assessment
KW - Business Process
KW - Computer Support
KW - Computer Tool
KW - Cost Accounting
UR - http://www.scopus.com/inward/record.url?scp=77951568154&partnerID=8YFLogxK
UR - https://www.mendeley.com/catalogue/bd72da44-2949-3f6d-96e9-36e6a6867e1a/
U2 - 10.1007/978-1-4020-4974-3_27
DO - 10.1007/978-1-4020-4974-3_27
M3 - Chapter
SN - 978-1-4020-4079-5
SN - 978-1-4020-4973-6
T3 - Eco-Efficiency in industry and science
SP - 605
EP - 624
BT - Sustainability accounting and reporting
A2 - Schaltegger, Stefan
A2 - Bennett, Martin
A2 - Burritt, Roger
PB - Springer
CY - Dordrecht
ER -