Accounting and Modeling as Design Metaphors for CEMIS

Research output: Contributions to collected editions/worksArticle in conference proceedingsResearchpeer-review


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.
Original languageEnglish
Title of host publicationInformation Technology in Environmental Engineering : Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013)
EditorsBurkhardt Funk, Peter Niemeyer, Jorge Marx Gomez
Number of pages11
Publication date2014
ISBN (Print)978-3-642-36010-7
ISBN (Electronic)978-3-642-36011-4
Publication statusPublished - 2014
Event6th International Conference on Information Technologies in Environmental Engineering - ITEE2013 - Lüneburg , Germany
Duration: 01.07.201312.07.2013
Conference number: 6