Download Environmental Management Accounting — Purpose and Progress by Martin Bennett, Pall Rikhardsson, Stefan Schaltegger PDF

By Martin Bennett, Pall Rikhardsson, Stefan Schaltegger (auth.), Martin Bennett, Pall M. Rikhardsson, Stefan Schaltegger (eds.)

This is the second one ebook of chosen papers on environmental administration accounting (EMA) which has been built for Kluwer through the Environmental administration Accounting community - Europe (EMAN-Eu), drawn basically from papers offered at EMAN-Eu, to assemble a number of examples of best considering and perform across the world during this speedily constructing sector. The authors contain teachers, practitioners from undefined, and govt policy-makers, and the themes coated variety from person corporation studies to the function of presidency in selling EMA in undefined. The papers incorporated within the booklet offer a number of examples of ways EMA should be utilized in perform either in huge firms and in small and medium-sized organisations, and of news at the quantity of the implementation of EMA and the stipulations which inspire this.

The publication is meant for all these drawn to EMA as both researchers or practitioners. it is going to even be of curiosity either to these attracted to how well-established administration accounting equipment should be tailored and prolonged so that it will meet new calls for on businesses, and in addition to environmental managers attracted to studying how accounting concepts should be of worth achieve environmental administration targets.

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Sample text

The result is a hierarchical cause-effect network which reflects the fundamental assumptions for successful translation of the strategy (Kaplan and Norton 1997, p. 28). 2 The Balanced Scorecard, Performance Measurement and EMA In a BSC, all aspects which are crucial for achieving a permanent competitive advantage should be included. The creation and preservation of competitive advantages serves to secure permanently a firm’s economic success. In the four perspectives of the BSC, therefore, the critical activities are included and causes are linked to effects.

The approach of flow cost accounting (Strobel 2001) is to date the most mature and comprehensive methodical approach to materials and energy flow-orientated cost accounting. It is particularly suitable for companies with a wide variety of raw and auxiliary materials, since these are not considered precisely enough in traditional cost accounting. For smaller companies, for example of under 100 employees, the complete approach to flow cost accounting appears to be too expensive, and residues cost accounting seems to be more helpful here.

Do these environmental or social aspects represent strategic core elements at which the business unit has to excel in order to execute its strategy successfully? What is the substantive contribution of the performance driver to the achievement of the business unit’s strategy? When going through the perspectives in the described cascade-like manner, it is important to remember that the causal relationships between the strategically relevant aspects which have been identified exist not only between lagging and leading indicators within a single perspective.

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