An exploration of the implementation and usefulness of environmental management accounting
Author(s)
Lee, Ki-Hoon
Gunarathne, Nuwan
Griffith University Author(s)
Year published
2019
Metadata
Show full item recordAbstract
To improve corporate sustainability practices, Environmental Management Accounting (EMA) has been increasingly adopted by corporations throughout the world. EMA is a decision support tool which facilitates the environmental management strategies of an organisation. Examples of EMA tools and techniques include; sustainable balanced scorecards, energy accounting and carbon management accounting. This paper reports on the findings of an exploratory study on the usefulness and implementation of EMA practices in Australia and Sri Lanka. By investigating the similarities and differences between actual EMA practices and their ...
View more >To improve corporate sustainability practices, Environmental Management Accounting (EMA) has been increasingly adopted by corporations throughout the world. EMA is a decision support tool which facilitates the environmental management strategies of an organisation. Examples of EMA tools and techniques include; sustainable balanced scorecards, energy accounting and carbon management accounting. This paper reports on the findings of an exploratory study on the usefulness and implementation of EMA practices in Australia and Sri Lanka. By investigating the similarities and differences between actual EMA practices and their implementation in both a developed and developing country, this study finds insightful outcomes relating to EMA implementation and its drivers and barriers within companies in both countries.
View less >
View more >To improve corporate sustainability practices, Environmental Management Accounting (EMA) has been increasingly adopted by corporations throughout the world. EMA is a decision support tool which facilitates the environmental management strategies of an organisation. Examples of EMA tools and techniques include; sustainable balanced scorecards, energy accounting and carbon management accounting. This paper reports on the findings of an exploratory study on the usefulness and implementation of EMA practices in Australia and Sri Lanka. By investigating the similarities and differences between actual EMA practices and their implementation in both a developed and developing country, this study finds insightful outcomes relating to EMA implementation and its drivers and barriers within companies in both countries.
View less >
Subject
Management accounting
Sustainability accounting and reporting