Environmental Management Accounting: Overview and Main Approaches
Research output: Working paper › Working papers
Standard
Environmental Management Accounting : Overview and Main Approaches. / Schaltegger, Stefan; Hahn, Tobias; Burritt, Roger.
Lüneburg : Centre for Sustainability Management, 2000.Research output: Working paper › Working papers
Harvard
APA
Vancouver
Bibtex
}
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 -