Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools

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This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA). It highlights the past/future and short/long-term time dimensions of the different tools, and the regularity of information generation, before concluding with a brief discussion about choice of the most important EMA tools.

Original languageEnglish
JournalAustralian Accounting Review
Volume12
Issue number27
Pages (from-to)39-50
Number of pages12
ISSN1035-6908
DOIs
Publication statusPublished - 07.2002

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