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...

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Veröffentlicht in:Greener management international 1997-04, Vol.17 (17), p.32-32
Hauptverfasser: Bennett, Martin, James, Peter
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container_title Greener management international
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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.
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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
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