Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services
EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorp...
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| Format: | Article |
| Language: | English |
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General Association of Economists from Romania
2006-10-01
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| Series: | Theoretical and Applied Economics |
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| Online Access: |
http://store.ectap.ro/articole/173.pdf
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| _version_ | 1818482568479113216 |
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| author | Cleopatra Sendroiu Aureliana Geta Roman Costantin Roman Alexandru Manole |
| author_facet | Cleopatra Sendroiu Aureliana Geta Roman Costantin Roman Alexandru Manole |
| author_sort | Cleopatra Sendroiu |
| collection | DOAJ |
| description | EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities. |
| first_indexed | 2024-12-10T11:49:02Z |
| format | Article |
| id | doaj.art-d87b260af57b40c394b744fa07b1ab21 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 1844-0029 |
| language | English |
| last_indexed | 2024-12-10T11:49:02Z |
| publishDate | 2006-10-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-d87b260af57b40c394b744fa07b1ab212022-12-22T01:49:59ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292006-10-01XIII1018418678Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and ServicesCleopatra Sendroiu0Aureliana Geta Roman1Costantin Roman2Alexandru Manole3 Academia de Studii Economice Bucuresti Universitatea Artifex Bucuresti EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities. http://store.ectap.ro/articole/173.pdf environmental costsfinancial and environmental decisionsActivity-based costing (ABC)environmental management system (EMS) |
| spellingShingle | Cleopatra Sendroiu Aureliana Geta Roman Costantin Roman Alexandru Manole Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services Theoretical and Applied Economics environmental costs financial and environmental decisions Activity-based costing (ABC) environmental management system (EMS) |
| title | Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services |
| title_full | Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services |
| title_fullStr | Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services |
| title_full_unstemmed | Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services |
| title_short | Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services |
| title_sort | environmental management accounting ema reflection of environmental factors in the accounting processes through the identification of the environmental costs attached to products processes and services |
| topic | environmental costs financial and environmental decisions Activity-based costing (ABC) environmental management system (EMS) |
| url |
http://store.ectap.ro/articole/173.pdf
|
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