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References (8)
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The role of accounting and the accountant in the environmental management systemBusiness Strategy and The Environment, 10
- Publisher
- Wiley
- Copyright
- 2002 CPA Australia
- ISSN
- 1035-6908
- eISSN
- 1835-2561
- DOI
- 10.1111/j.1835-2561.2002.tb00202.x
- Publisher site
- See Article on Publisher Site
Abstract
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.
Journal
Australian Accounting Review – Wiley
Published: Jul 1, 2002