Environmental Management Accounting: Overview and Main Approaches

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Standard

Environmental Management Accounting: Overview and Main Approaches. / Schaltegger, Stefan; Hahn, Tobias; Burritt, Roger.
Lüneburg: Centre for Sustainability Management, 2000.

Publikation: Arbeits- oder Diskussionspapiere und BerichteArbeits- oder Diskussionspapiere

Harvard

Schaltegger, S, Hahn, T & Burritt, R 2000 'Environmental Management Accounting: Overview and Main Approaches' Centre for Sustainability Management, Lüneburg.

APA

Schaltegger, S., Hahn, T., & Burritt, R. (2000). Environmental Management Accounting: Overview and Main Approaches. Centre for Sustainability Management.

Vancouver

Schaltegger S, Hahn T, Burritt R. Environmental Management Accounting: Overview and Main Approaches. Lüneburg: Centre for Sustainability Management. 2000.

Bibtex

@techreport{f198a54936414c8199cc2b3a9a24c7b4,
title = "Environmental Management Accounting: Overview and Main Approaches",
abstract = "In the environmental accounting literature environmental management accounting (EMA) has been defined in two fundamentally different ways. In the first approachEMA is con-sidered to be represented by internal environmental accounting using a monetary meas-ure (see e.g., Schaltegger et al. 1996, Schaltegger & Burritt 2000). The second approachis that EMA includes monetary and non-monetary approaches to internal accounting (see,e.g., Bennett & James 1998, ECOMAC 1996, IFAC 1998, UNDSD 2000, 39) reflecting asomewhat more encompassing term for internal corporate environmental accounting. To encourage broader establishment of EMA in corporate practice the development of a com-mon perception of EMA would be beneficial. This article tries to combine the main argu-ments contained in these two definitions and proposes a new integrative framework for acommon definition of EMA",
keywords = "Sustainability sciences, Management & Economics, Umweltbezogenes Management , Umweltschutz , Management Accounting ",
author = "Stefan Schaltegger and Tobias Hahn and Roger Burritt",
year = "2000",
language = "English",
isbn = "3935630069",
publisher = "Centre for Sustainability Management",
type = "WorkingPaper",
institution = "Centre for Sustainability Management",

}

RIS

TY - UNPB

T1 - Environmental Management Accounting

T2 - Overview and Main Approaches

AU - Schaltegger, Stefan

AU - Hahn, Tobias

AU - Burritt, Roger

PY - 2000

Y1 - 2000

N2 - In the environmental accounting literature environmental management accounting (EMA) has been defined in two fundamentally different ways. In the first approachEMA is con-sidered to be represented by internal environmental accounting using a monetary meas-ure (see e.g., Schaltegger et al. 1996, Schaltegger & Burritt 2000). The second approachis that EMA includes monetary and non-monetary approaches to internal accounting (see,e.g., Bennett & James 1998, ECOMAC 1996, IFAC 1998, UNDSD 2000, 39) reflecting asomewhat more encompassing term for internal corporate environmental accounting. To encourage broader establishment of EMA in corporate practice the development of a com-mon perception of EMA would be beneficial. This article tries to combine the main argu-ments contained in these two definitions and proposes a new integrative framework for acommon definition of EMA

AB - In the environmental accounting literature environmental management accounting (EMA) has been defined in two fundamentally different ways. In the first approachEMA is con-sidered to be represented by internal environmental accounting using a monetary meas-ure (see e.g., Schaltegger et al. 1996, Schaltegger & Burritt 2000). The second approachis that EMA includes monetary and non-monetary approaches to internal accounting (see,e.g., Bennett & James 1998, ECOMAC 1996, IFAC 1998, UNDSD 2000, 39) reflecting asomewhat more encompassing term for internal corporate environmental accounting. To encourage broader establishment of EMA in corporate practice the development of a com-mon perception of EMA would be beneficial. This article tries to combine the main argu-ments contained in these two definitions and proposes a new integrative framework for acommon definition of EMA

KW - Sustainability sciences, Management & Economics

KW - Umweltbezogenes Management

KW - Umweltschutz

KW - Management Accounting

M3 - Working papers

SN - 3935630069

SN - 978-3-935630-06-1

BT - Environmental Management Accounting

PB - Centre for Sustainability Management

CY - Lüneburg

ER -

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