Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan

Research output: Contributions to collected editions/worksArticle in conference proceedingsResearch

Authors

Interest has emerged in the idea of promoting the development of envir- onmental management accounting systems within organisations. Various environmental management accounting frameworks and tools for analysis have been proposed and some evidence has been gathered about current practice. This paper adds to the existing body of knowledge on the poten- tial of environmental management accounting information to be used for individual performance appraisal. It examines the results of a survey of the styles of environmental information gathered and environmental man- agement accounting practices of companies listed on stock exchanges in Australia, Germany and Japan. The focus of the survey is on an explor- atory study of the comparative link between environmental management accounting information and potential for assessment of the environmental performance of staff members (employees). Conclusions are drawn about the similarities and differences in practices for the respondent groups in the three countries.
Original languageEnglish
Title of host publicationEnvironmental management accounting : Purpose and Progress
EditorsMartin Bennett, Pall M. Rikhardsson, Stefan Schaltegger
Number of pages38
Place of PublicationDordrecht
PublisherKluwer Academic Publishers
Publication date01.01.2003
Pages151-188
ISBN (print)978-1-4020-1366-9
ISBN (electronic)978-94-010-0197-7
DOIs
Publication statusPublished - 01.01.2003
Event5th Annual Conference of the Environmental Management Accounting Network - 2002: Environmental Management Accounting and Developments in Europe - Cheltenham, United Kingdom
Duration: 15.01.200212.03.2002
Conference number: 5
http://eman-eu.org/conferences/