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Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools
Author(s) -
Burritt Roger L.,
Hahn Tobias,
Schaltegger STefan
Publication year - 2002
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2002.tb00202.x
Subject(s) - environmental accounting , accounting , management accounting , variety (cybernetics) , environmental full cost accounting , business , accounting information system , cost accounting , accounting management , environmental resource management , throughput accounting , computer science , economics , artificial intelligence
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.