Ebook: Implementing Environmental Management Accounting: Status and Challenges

This is the third volume in the Environmental Management Accounting Network (EMAN) series of selected refereed papers on environmental management accounting drawn primarily from papers presented at EMAN-Europe's annual c- ferences. Most of the papers in this volume were ?rst presented at the 6th EMAN- Europe Annual Conference at the Aarhus School of Business, Denmark, on 23-24 January 2003. The focus of the conference and the papers presented was on implementation of Environmental Management Accounting. That is to say what challenges there are in getting EMAto work in companies, how governments are promoting EMAand how EMA can be supported by for instance IT. From the papers in this volume it can be seen that EMAis becoming more established as a ?eld of practice as well as an a- demic endeavour. EMA is no longer the sole interest of large multinational c- panies but is being adopted by SMEs as well as being promoted by various gove- ment agencies. EMAN has continued to play an important role in this development by providing a medium through which those interested can contact others with similar interests, and by organising regular events for the dissemination and exchange of news and ideas. EMAN aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers grounded in the relevant literature and with reference to theory as appropriate.

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This is the third book of selected papers on environmental management accounting (EMA) which has been developed by the Environmental Management Accounting Network - Europe (EMAN–Eu), drawn primarily from papers presented at EMAN-Eu conferences, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process.

The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.

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This is the third book of selected papers on environmental management accounting (EMA) which has been developed by the Environmental Management Accounting Network - Europe (EMAN–Eu), drawn primarily from papers presented at EMAN-Eu conferences, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process.

The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.

Content:
Front Matter....Pages i-vii
Challenges for Environmental Management Accounting....Pages 19-44
Current Trends in Environmental Cost Accounting — and Its Interaction with Ecoefficiency Performance Measurement and Indicators....Pages 45-62
Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency....Pages 63-80
Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting....Pages 81-101
Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting....Pages 105-122
Environmental Risk Management and Environmental Management Accounting — Developing Linkages....Pages 123-141
Using Software Systems to Support Environmental Accounting Instruments....Pages 143-168
Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services....Pages 169-192
Implementing Environmental Cost Accounting in Small and Medium-Sized Companies....Pages 193-205
Environmental Management Accounting in Small and Medium-Sized Enterprises....Pages 207-235
Environmental Accounting Guidelines and Corporate Cases in Korea....Pages 239-255
Environmental Management Accounting: Current Practice and Future Trends in Argentina....Pages 257-277
Environmental Management Accounting in the Framework of EMAS II in the Czech Republic....Pages 279-295
The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh....Pages 297-320
Environmental Management Accounting Practices in Japan....Pages 321-342
Environmental Management Accounting Pilot Projects in Costa Rica....Pages 343-364
Introduction....Pages 1-16
Back Matter....Pages 365-374

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This is the third book of selected papers on environmental management accounting (EMA) which has been developed by the Environmental Management Accounting Network - Europe (EMAN–Eu), drawn primarily from papers presented at EMAN-Eu conferences, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process.

The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.

Content:
Front Matter....Pages i-vii
Challenges for Environmental Management Accounting....Pages 19-44
Current Trends in Environmental Cost Accounting — and Its Interaction with Ecoefficiency Performance Measurement and Indicators....Pages 45-62
Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency....Pages 63-80
Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting....Pages 81-101
Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting....Pages 105-122
Environmental Risk Management and Environmental Management Accounting — Developing Linkages....Pages 123-141
Using Software Systems to Support Environmental Accounting Instruments....Pages 143-168
Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services....Pages 169-192
Implementing Environmental Cost Accounting in Small and Medium-Sized Companies....Pages 193-205
Environmental Management Accounting in Small and Medium-Sized Enterprises....Pages 207-235
Environmental Accounting Guidelines and Corporate Cases in Korea....Pages 239-255
Environmental Management Accounting: Current Practice and Future Trends in Argentina....Pages 257-277
Environmental Management Accounting in the Framework of EMAS II in the Czech Republic....Pages 279-295
The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh....Pages 297-320
Environmental Management Accounting Practices in Japan....Pages 321-342
Environmental Management Accounting Pilot Projects in Costa Rica....Pages 343-364
Introduction....Pages 1-16
Back Matter....Pages 365-374
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