TY - CHAP

T1 - Understanding and Supporting Management Decision-Making

T2 - South East Asian Case Studies on Environmental Management Accounting

AU - Herzig, Christian

AU - Viere, Tobias

AU - Burritt, Roger

AU - Schaltegger, Stefan

PY - 2006

Y1 - 2006

N2 - Environmental Management Accounting (EMA) remains a relatively new decision-making initiative at the corporate level. This is particularly true when it comes to its adoption by small and medium-sized enterprises in developing and newly industrialised countries. This paper elaborates upon the concept of EMA for a research study which aims to understand the decision-making context of successful EMA application in small and medium-sized enterprises in the South-East Asian region. It describes the case study approach chosen for implementing the EMA framework established by Burritt et al. (2002) and provides initial results from the analysis. The research study is part of the international capacity development and research project addressing 'Environmental Management Accounting for small and medium-sized enterprises in South-East Asia' (EMA-SEA). More information on the EMA-SEA project is available: ema-sea@uni-lueneburg.de, www.environmental-accounting.org.

AB - Environmental Management Accounting (EMA) remains a relatively new decision-making initiative at the corporate level. This is particularly true when it comes to its adoption by small and medium-sized enterprises in developing and newly industrialised countries. This paper elaborates upon the concept of EMA for a research study which aims to understand the decision-making context of successful EMA application in small and medium-sized enterprises in the South-East Asian region. It describes the case study approach chosen for implementing the EMA framework established by Burritt et al. (2002) and provides initial results from the analysis. The research study is part of the international capacity development and research project addressing 'Environmental Management Accounting for small and medium-sized enterprises in South-East Asia' (EMA-SEA). More information on the EMA-SEA project is available: ema-sea@uni-lueneburg.de, www.environmental-accounting.org.

KW - Sustainability sciences, Management & Economics

KW - Management Accounting

KW - Umweltbezogenes Management

KW - Südostasien

KW - Mittelständischer Unternehmer

KW - Environmental Management System

KW - Case Study Approach

KW - Case Study Research

KW - Multiple Case Study

KW - Company Case Study

UR - http://www.scopus.com/inward/record.url?scp=58049196292&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/72bc8091-42b6-3746-9324-b408100c3b11/

U2 - 10.1007/978-1-4020-4974-3_22

DO - 10.1007/978-1-4020-4974-3_22

M3 - Chapter

SN - 978-1-4020-4079-5

SN - 1-4020-4973-0

SN - 978-1-4020-4973-6

SP - 491

EP - 507

BT - Sustainability Accounting and Reporting

A2 - Schaltegger, Stefan

A2 - Bennett, Martin

A2 - Burritt, Roger

PB - Springer Science+Business Media

CY - Dordrecht

ER -