Barriers of implementation of environmental management accounting in business practice
Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmenta...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Mendel University Press
2010-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/58/3/0145/ |
| _version_ | 1818308241369595904 |
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| author | Petra Mísařová |
| author_facet | Petra Mísařová |
| author_sort | Petra Mísařová |
| collection | DOAJ |
| description | Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs considered as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis. |
| first_indexed | 2024-12-13T07:11:09Z |
| format | Article |
| id | doaj.art-0ee5bdd447034c0087af3b698b54589f |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-13T07:11:09Z |
| publishDate | 2010-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-0ee5bdd447034c0087af3b698b54589f2022-12-21T23:55:40ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102010-01-0158314515610.11118/actaun201058030145Barriers of implementation of environmental management accounting in business practicePetra Mísařová0Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republikaEnvironmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs considered as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.https://acta.mendelu.cz/58/3/0145/environmental management accountingbarriersclaster analysisclaster |
| spellingShingle | Petra Mísařová Barriers of implementation of environmental management accounting in business practice Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis environmental management accounting barriers claster analysis claster |
| title | Barriers of implementation of environmental management accounting in business practice |
| title_full | Barriers of implementation of environmental management accounting in business practice |
| title_fullStr | Barriers of implementation of environmental management accounting in business practice |
| title_full_unstemmed | Barriers of implementation of environmental management accounting in business practice |
| title_short | Barriers of implementation of environmental management accounting in business practice |
| title_sort | barriers of implementation of environmental management accounting in business practice |
| topic | environmental management accounting barriers claster analysis claster |
| url | https://acta.mendelu.cz/58/3/0145/ |
| work_keys_str_mv | AT petramisarova barriersofimplementationofenvironmentalmanagementaccountinginbusinesspractice |