Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan
Research output: Contributions to collected editions/works › Article in conference proceedings › Research
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Environmental Management Accounting for Staff Appraisal : Evidence from Australia, Germany and Japan. / Burritt, Roger; Schaltegger, Stefan; Kokubu, Katsuhiko et al.
Environmental management accounting: Purpose and Progress. ed. / Martin Bennett; Pall M. Rikhardsson; Stefan Schaltegger. Dordrecht : Kluwer Academic Publishers, 2003. p. 151-188 ( Eco-Efficiency in Industry and Science (ECOE); Vol. 12).Research output: Contributions to collected editions/works › Article in conference proceedings › Research
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TY - CHAP
T1 - Environmental Management Accounting for Staff Appraisal
T2 - 5th Annual Conference of the Environmental Management Accounting Network - 2002
AU - Burritt, Roger
AU - Schaltegger, Stefan
AU - Kokubu, Katsuhiko
AU - Wagner, Marcus
N1 - Conference code: 5
PY - 2003/1/1
Y1 - 2003/1/1
N2 - 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.
AB - 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.
KW - Sustainability sciences, Management & Economics
KW - Umweltbezogenes Management
KW - Management Accounting
KW - Australien
KW - Deutschland
KW - Japan
KW - Entrepreneurship
UR - https://www.mendeley.com/catalogue/a7c72e98-ffa9-3196-9da3-1361a44aa101/
U2 - 10.1007/978-94-010-0197-7_9
DO - 10.1007/978-94-010-0197-7_9
M3 - Article in conference proceedings
SN - 978-1-4020-1366-9
T3 - Eco-Efficiency in Industry and Science (ECOE)
SP - 151
EP - 188
BT - Environmental management accounting
A2 - Bennett, Martin
A2 - Rikhardsson, Pall M.
A2 - Schaltegger, Stefan
PB - Kluwer Academic Publishers
CY - Dordrecht
Y2 - 15 January 2002 through 12 March 2002
ER -