Accounting and Modeling as Design Metaphors for CEMIS
Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review
Authors
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 language | English |
|---|---|
| Title of host publication | Information Technology in Environmental Engineering : Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013) |
| Editors | Burkhardt Funk, Peter Niemeyer, Jorge Marx Gomez |
| Number of pages | 11 |
| Publisher | Springer |
| Publication date | 2014 |
| Edition | 1 |
| Pages | 119-130 |
| ISBN (print) | 978-3-642-36010-7 |
| ISBN (electronic) | 978-3-642-36011-4 |
| DOIs | |
| Publication status | Published - 2014 |
| Event | 6th International Conference on Information Technologies in Environmental Engineering - ITEE2013 - Lüneburg , Germany Duration: 01.07.2013 → 12.07.2013 Conference number: 6 |
- Environmental informatics - Life Cycle Assessment, Accounting System, Cost Accounting, Enterprise Resource Planning System, Material Flow Analysis
- Sustainability sciences, Management & Economics