Environmental Management Accounting An Introduction And Case Studies For Australia

Further, EMA systems can be used to activate the convergence of diverse environmental performance management systems within organisations, and to articulate internal performance management to external reporting (Burritt, 2012; Gibassier and Schaltegger, 2015).

The very limited prior research in the area focuses on describing the current state of implementation and highlighting contrasting outcomes relating to institutional and organisational structural elements that support or impede EMA adoption (Ferreira , 2011; Christ, 2014).

The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to ‘sustainability’ and ‘ensuring community expectations’ logics to legitimate adoption of EMA.

Originality/value – The paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period.

Changes to the management accounting system and processes were trialled - aiming to improve the availability of information on the costs and quantities associated with AMPs main environmental impacts, which was used as a catalyst to identify cost and environmental improvement measures. Healthy Hospitals study, USA: A study by the Tellus Institute, covered applications of environmental managerial accounting in nine US hospitals.

Based on interviews of materials managers and environmental, health and safety staff, opportunities were explored to apply environmental managerial accounting to improve environmental performance and reduce costs.984 – 1012 https:// The emergence and development of environmental management accounting (EMA) in recent years has provided new approaches and tools for organisational management to track environmental performance.However, Gibassier and Alcouffe (2018, p.1) concluded that “we still do not fully understand the potential contribution of environmental management accounting (EMA) to a transition toward sustainability”.uses cookies to personalize content, tailor ads and improve the user experience. By using our site, you agree to our collection of information through the use of cookies. EMA systems may give visibility to environmental aspects of organisational activity that are otherwise often unclear in conventional management accounting systems (Burritt 2018; Qian and Schaltegger, 2017).It may also enhance accountability for organisational environmental impacts (Schaltegger and Burritt, 2000).Economic, technical, socio-cultural, socio-economic, or political rationales may underpin the organisational implementation of EMA.While multiple rationales may be drawn upon, prior research suggests that the most influential tends to be a desire to ensure economic efficiency (Herzing 2012).In contrast, recent management accounting literature has addressed the contribution of the broader field of management accounting to handling institutional changes and pressures.For example, the adoption of new management accounting innovations enables organisations to deal with institutional pressures through negotiating multiple and conflicting objectives and adopting appropriate institutional logics from the organisational field (Gibassier, 2017; Jӓrvinen, 2016).


Comments Environmental Management Accounting An Introduction And Case Studies For Australia

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