IRMA-International.org: Creator of Knowledge
Information Resources Management Association
Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

Environmental Management Accounting

Environmental Management Accounting
View Sample PDF
Author(s): Sevin Gurarda (Gediz University, Turkey)
Copyright: 2015
Pages: 19
Source title: Handbook of Research on Developing Sustainable Value in Economics, Finance, and Marketing
Source Author(s)/Editor(s): Ulas Akkucuk (Bogazici University, Turkey)
DOI: 10.4018/978-1-4666-6635-1.ch016

Purchase

View Environmental Management Accounting on the publisher's website for pricing and purchasing information.

Abstract

Living with carrying capacity of natural resources of the Earth and keeping and improving the quality of human life are the most important environmental issues that we face today. Implementation of numerous arrangements to decrease the negative effects of industrialization have become a serious current issue. These regulations aim to push responsibility to the firms for the wellbeing of the public. Accounting, which is the language of business in numbers, needs to complete the adoption to the new situation for producing environmentally related information. Environmental Management Accounting (EMA) is needed as an application of accounting that is concerned with the environmentally induced impacts of companies, measured in monetary units or in physical units. In this chapter, the emergence of environmental information is discussed, and it is followed by definition and framework of environmental accounting, environmental costs, and EMA. In addition, the new environmental issues, especially in international financial reporting standards, are presented.

Related Content

Sorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Cristian Marian Barbu, Mihaela Stefan Hint. © 2021. 29 pages.
Vannie Naidoo. © 2021. 12 pages.
Sibel Dinç Aydemir. © 2021. 21 pages.
Rauno Rusko. © 2021. 15 pages.
Alin Eliodor Tănase, Traian Ovidiu Calotă, Gabriela Claudia Oncioiu. © 2021. 14 pages.
Nicoleta Cristache, Daniel Constantin Diaconu, Razvan Catalin Dobrea, Cristina Dima, Cristian Constantin Draghici, Daniel Peptenatu. © 2021. 23 pages.
Prabadevi Boopathy, N. Deepa. © 2021. 15 pages.
Body Bottom