Aspetti evolutivi dell’Environmental Management Accounting: l’Activity-Based Life-Cycle Costing
Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting’s limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the “traditional” Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.
Year of publication: |
2012
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Authors: | Rea, Michele A. ; Stella, Lucia |
Published in: |
MANAGEMENT CONTROL. - FrancoAngeli Editore, ISSN 2239-0391. - Vol. 2012/2.2012, 2, 3, p. 43-66
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Publisher: |
FrancoAngeli Editore |
Saved in:
Online Resource
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