Environment-Related Management Accounting: Current Practice and Future Trends
Environment-related management accounting, which is a growing phenomenon worldwide, is concerned mainly with environment-related financial management and the linkages with energy and materials accounting and other internal and external systems that are necessary to generate financial data. The poten...
Gespeichert in:
Veröffentlicht in: | Greener management international 1997-04, Vol.17 (17), p.32-32 |
---|---|
Hauptverfasser: | , |
Format: | Artikel |
Sprache: | eng |
Schlagworte: | |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 32 |
---|---|
container_issue | 17 |
container_start_page | 32 |
container_title | Greener management international |
container_volume | 17 |
creator | Bennett, Martin James, Peter |
description | Environment-related management accounting, which is a growing phenomenon worldwide, is concerned mainly with environment-related financial management and the linkages with energy and materials accounting and other internal and external systems that are necessary to generate financial data. The potential benefits are outlined, including identifying cost reductions and prioritizing environmental actions, and the key information required is elucidated. The main accounting techniques that are used to process the information can encompass performance measurement, operational budgeting and control, costing, pricing, cost projection, demand forecasting, investment appraisal, and shareholder value analysis. |
format | Article |
fullrecord | <record><control><sourceid>proquest</sourceid><recordid>TN_cdi_proquest_miscellaneous_839089427</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>14448637</sourcerecordid><originalsourceid>FETCH-LOGICAL-p163t-3d5fb13f72e72dfd3207260aca0d8f14a96df66e1471333c635f2e92d9c676df3</originalsourceid><addsrcrecordid>eNqNjM1KAzEURrNQsFbfIStdDSS5aTJxV4ZWhRZF6rrE5KaMTDM1Pz6_Lbourj445_BdkAkzSjVGaX5FrnP-ZExwA2JC1ov43acx7jGW5g0HW9DTtY12hydE586NNZY-7h5oV1M6sddkXekdUhs9XdZSE9LN0fh8Qy6DHTLe_u2UvC8Xm-6pWb08PnfzVXPgCkoDfhY-OAQtUAsfPAimhWLWWebbwKU1ygelkEvNAcApmAWBRnjjlD4qmJL7399DGr8q5rLd99nhMNiIY83bFgxrjRT6f2WrJRzLu7Mll1K2CjT8AI9BZgw</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>14448637</pqid></control><display><type>article</type><title>Environment-Related Management Accounting: Current Practice and Future Trends</title><source>Jstor Complete Legacy</source><source>Business Source Complete</source><creator>Bennett, Martin ; James, Peter</creator><creatorcontrib>Bennett, Martin ; James, Peter</creatorcontrib><description>Environment-related management accounting, which is a growing phenomenon worldwide, is concerned mainly with environment-related financial management and the linkages with energy and materials accounting and other internal and external systems that are necessary to generate financial data. The potential benefits are outlined, including identifying cost reductions and prioritizing environmental actions, and the key information required is elucidated. The main accounting techniques that are used to process the information can encompass performance measurement, operational budgeting and control, costing, pricing, cost projection, demand forecasting, investment appraisal, and shareholder value analysis.</description><identifier>ISSN: 0966-9671</identifier><language>eng</language><subject>Accounting ; Consumer goods ; Enterprises ; Environment ; Environmental management ; Environmental policy ; Environmental protection ; Financial accounting ; Management ; Pollution control ; Sustainable development</subject><ispartof>Greener management international, 1997-04, Vol.17 (17), p.32-32</ispartof><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,776,780</link.rule.ids></links><search><creatorcontrib>Bennett, Martin</creatorcontrib><creatorcontrib>James, Peter</creatorcontrib><title>Environment-Related Management Accounting: Current Practice and Future Trends</title><title>Greener management international</title><description>Environment-related management accounting, which is a growing phenomenon worldwide, is concerned mainly with environment-related financial management and the linkages with energy and materials accounting and other internal and external systems that are necessary to generate financial data. The potential benefits are outlined, including identifying cost reductions and prioritizing environmental actions, and the key information required is elucidated. The main accounting techniques that are used to process the information can encompass performance measurement, operational budgeting and control, costing, pricing, cost projection, demand forecasting, investment appraisal, and shareholder value analysis.</description><subject>Accounting</subject><subject>Consumer goods</subject><subject>Enterprises</subject><subject>Environment</subject><subject>Environmental management</subject><subject>Environmental policy</subject><subject>Environmental protection</subject><subject>Financial accounting</subject><subject>Management</subject><subject>Pollution control</subject><subject>Sustainable development</subject><issn>0966-9671</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1997</creationdate><recordtype>article</recordtype><recordid>eNqNjM1KAzEURrNQsFbfIStdDSS5aTJxV4ZWhRZF6rrE5KaMTDM1Pz6_Lbourj445_BdkAkzSjVGaX5FrnP-ZExwA2JC1ov43acx7jGW5g0HW9DTtY12hydE586NNZY-7h5oV1M6sddkXekdUhs9XdZSE9LN0fh8Qy6DHTLe_u2UvC8Xm-6pWb08PnfzVXPgCkoDfhY-OAQtUAsfPAimhWLWWebbwKU1ygelkEvNAcApmAWBRnjjlD4qmJL7399DGr8q5rLd99nhMNiIY83bFgxrjRT6f2WrJRzLu7Mll1K2CjT8AI9BZgw</recordid><startdate>19970401</startdate><enddate>19970401</enddate><creator>Bennett, Martin</creator><creator>James, Peter</creator><scope>7ST</scope><scope>C1K</scope><scope>SOI</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>19970401</creationdate><title>Environment-Related Management Accounting: Current Practice and Future Trends</title><author>Bennett, Martin ; James, Peter</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-p163t-3d5fb13f72e72dfd3207260aca0d8f14a96df66e1471333c635f2e92d9c676df3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1997</creationdate><topic>Accounting</topic><topic>Consumer goods</topic><topic>Enterprises</topic><topic>Environment</topic><topic>Environmental management</topic><topic>Environmental policy</topic><topic>Environmental protection</topic><topic>Financial accounting</topic><topic>Management</topic><topic>Pollution control</topic><topic>Sustainable development</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Bennett, Martin</creatorcontrib><creatorcontrib>James, Peter</creatorcontrib><collection>Environment Abstracts</collection><collection>Environmental Sciences and Pollution Management</collection><collection>Environment Abstracts</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Greener management international</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Bennett, Martin</au><au>James, Peter</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Environment-Related Management Accounting: Current Practice and Future Trends</atitle><jtitle>Greener management international</jtitle><date>1997-04-01</date><risdate>1997</risdate><volume>17</volume><issue>17</issue><spage>32</spage><epage>32</epage><pages>32-32</pages><issn>0966-9671</issn><abstract>Environment-related management accounting, which is a growing phenomenon worldwide, is concerned mainly with environment-related financial management and the linkages with energy and materials accounting and other internal and external systems that are necessary to generate financial data. The potential benefits are outlined, including identifying cost reductions and prioritizing environmental actions, and the key information required is elucidated. The main accounting techniques that are used to process the information can encompass performance measurement, operational budgeting and control, costing, pricing, cost projection, demand forecasting, investment appraisal, and shareholder value analysis.</abstract><tpages>1</tpages></addata></record> |
fulltext | fulltext |
identifier | ISSN: 0966-9671 |
ispartof | Greener management international, 1997-04, Vol.17 (17), p.32-32 |
issn | 0966-9671 |
language | eng |
recordid | cdi_proquest_miscellaneous_839089427 |
source | Jstor Complete Legacy; Business Source Complete |
subjects | Accounting Consumer goods Enterprises Environment Environmental management Environmental policy Environmental protection Financial accounting Management Pollution control Sustainable development |
title | Environment-Related Management Accounting: Current Practice and Future Trends |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-16T01%3A19%3A22IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Environment-Related%20Management%20Accounting:%20Current%20Practice%20and%20Future%20Trends&rft.jtitle=Greener%20management%20international&rft.au=Bennett,%20Martin&rft.date=1997-04-01&rft.volume=17&rft.issue=17&rft.spage=32&rft.epage=32&rft.pages=32-32&rft.issn=0966-9671&rft_id=info:doi/&rft_dat=%3Cproquest%3E14448637%3C/proquest%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=14448637&rft_id=info:pmid/&rfr_iscdi=true |