ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) IMPLEMENTATION: MOTIVATION AND EXPECTED RESULTS FROM A BUSINESS PERSPECTIVE

作者: Adina Roxana Munteanu

DOI:

关键词: AccountingBlueprintPerspective (graphical)Business requirementsDimension (data warehouse)BusinessMultitudeCapital budgetingEnvironmental resource managementStrategic positioning

摘要: Environmental Management Accounting (EMA) is concerned with physical and monetary information, therefore enabling a new type of analysis that supports decision making while considering the environmental dimension. However, for an organization to apply EMA necessary meet business requirements potential benefits likely costs implementation should be assessed in first place. The objective this paper highlight reasons referring eco-efficiency, cost-effectiveness, investment appraisal, strategic positioning compliance. second presents high-level blueprint theoretical company factors influence success implementation. conclusions suggest given multitude methodologies, comparative studies might shed more light practitioners.

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