Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools
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In: Australian Accounting Review, Vol. 12, No. 27, 07.2002, p. 39-50.
Research output: Journal contributions › Journal articles › Research › peer-review
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TY - JOUR
T1 - Towards a Comprehensive Framework for Environmental Management Accounting
T2 - Links Between Business Actors and Environmental Management Accounting Tools
AU - Burrit, Roger L.
AU - Hahn, Tobias
AU - Schaltegger, Stefan
PY - 2002/7
Y1 - 2002/7
N2 - 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.
AB - 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.
KW - Sustainability sciences, Management & Economics
KW - Umweltbezogenes Management
KW - Management Accounting
UR - http://www.scopus.com/inward/record.url?scp=1242271620&partnerID=8YFLogxK
UR - https://www.mendeley.com/catalogue/4be5dde4-57ea-30a7-9c96-6161f7da48d3/
U2 - 10.1111/j.1835-2561.2002.tb00202.x
DO - 10.1111/j.1835-2561.2002.tb00202.x
M3 - Journal articles
VL - 12
SP - 39
EP - 50
JO - Australian Accounting Review
JF - Australian Accounting Review
SN - 1035-6908
IS - 27
ER -