Towards a comprehensive framework for environmental management accounting : links between business actors and environmental management accounting tools
Roger L. Burrit; Tobias Hahn; Stefan Schaltegger
This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental accounting (MEMA) and physical environmental accounting (PEMA)...
Year of publication: |
2002
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Authors: | Burrit, Roger L. ; Hahn, Tobias ; Schaltegger, Stefan |
Published in: |
Australian accounting review. - Richmond, Vic. : Blackwell Publ. Asia, ISSN 1035-6908, ZDB-ID 21930387. - Vol. 12.2002, 2, p. 39-50
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