Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools

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Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools. / Burrit, Roger L.; Hahn, Tobias; Schaltegger, Stefan.
in: Australian Accounting Review, Jahrgang 12, Nr. 27, 07.2002, S. 39-50.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{4b95f9c55e274bc99fd6c61d4c2226d2,
title = "Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools",
abstract = "This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA). It highlights the past/future and short/long-term time dimensions of the different tools, and the regularity of information generation, before concluding with a brief discussion about choice of the most important EMA tools.",
keywords = "Sustainability sciences, Management & Economics, Umweltbezogenes Management , Management Accounting ",
author = "Burrit, {Roger L.} and Tobias Hahn and Stefan Schaltegger",
year = "2002",
month = jul,
doi = "10.1111/j.1835-2561.2002.tb00202.x",
language = "English",
volume = "12",
pages = "39--50",
journal = "Australian Accounting Review",
issn = "1035-6908",
publisher = "Blackwell Publishing Asia",
number = "27",

}

RIS

TY - JOUR

T1 - Towards a Comprehensive Framework for Environmental Management Accounting

T2 - Links Between Business Actors and Environmental Management Accounting Tools

AU - Burrit, Roger L.

AU - Hahn, Tobias

AU - Schaltegger, Stefan

PY - 2002/7

Y1 - 2002/7

N2 - This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA). It highlights the past/future and short/long-term time dimensions of the different tools, and the regularity of information generation, before concluding with a brief discussion about choice of the most important EMA tools.

AB - This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA). It highlights the past/future and short/long-term time dimensions of the different tools, and the regularity of information generation, before concluding with a brief discussion about choice of the most important EMA tools.

KW - Sustainability sciences, Management & Economics

KW - Umweltbezogenes Management

KW - Management Accounting

UR - http://www.scopus.com/inward/record.url?scp=1242271620&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/4be5dde4-57ea-30a7-9c96-6161f7da48d3/

U2 - 10.1111/j.1835-2561.2002.tb00202.x

DO - 10.1111/j.1835-2561.2002.tb00202.x

M3 - Journal articles

VL - 12

SP - 39

EP - 50

JO - Australian Accounting Review

JF - Australian Accounting Review

SN - 1035-6908

IS - 27

ER -

DOI