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 management accounting (MEMA) and physical environmental management accounting (PEMA). It highlights the past/future and short/long-term time dimensions of the different tools, and the regularity of information generation, before concluding with a brief discussion about choice of the most important EMA tools.

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Burritt , Roger L.; Hahn, Tobias; Schaltegger, Stefan

Towards a comprehensive framework for environmental management accounting - Links between business actors and environmental management accounting tools

11/2002
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 management accounting (MEMA) and physical environmental management accounting (PEMA). It highlights the past/future and short/long-term time dimensions of the different tools, and the regularity of information generation, before concluding with a brief discussion about choice of the most important EMA tools.
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Towards a comprehensive framework for environmental management accounting - Links between business actors and environmental management accounting tools
Burritt , Roger L.; Hahn, Tobias; Schaltegger, Stefan
Australian Accounting Review
Vol. 12, n 27, 11/2002, p. 39 - 50

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