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By Pall M. Rikhardsson, Martin Bennett, Jan Jaap Bouma, Stefan Schaltegger

This is the 3rd quantity within the Environmental administration Accounting community (EMAN) sequence of chosen refereed papers on environmental administration accounting drawn basically from papers awarded at EMAN-Europe's annual c- ferences. many of the papers during this quantity have been ?rst provided on the sixth EMAN- Europe Annual convention on the Aarhus tuition of industrial, Denmark, on 23-24 January 2003. the point of interest of the convention and the papers awarded used to be on implementation of Environmental administration Accounting. that's to claim what demanding situations there are in getting EMAto paintings in businesses, how governments are selling EMAand how EMA may be supported via for example IT. From the papers during this quantity it may be noticeable that EMAis turning into extra tested as a ?eld of perform in addition to an a- demic endeavour. EMA isn't any longer the only real curiosity of huge multinational c- panies yet is being followed through SMEs in addition to being promoted by way of quite a few gove- ment businesses. EMAN has endured to play an incredible position during this improvement through delivering a medium wherein these can touch others with comparable pursuits, and by way of setting up general occasions for the dissemination and trade of stories and concepts. EMAN goals to supply a discussion board within which teachers and practitioners can meet to interchange and proportion principles and reviews, and this has guided the choice of those papers which come with either educational papers grounded within the correct literature and with regards to idea as appropriate.

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Cost planning and cost control of operations and activities relating to different responsibility centres; and 4. Performance measurement and evaluation of people – comparing expected and actual performance. CHALLENGES FOR ENVIRONMENTAL MANAGEMENT ACCOUNTING Source 25 Definition Graff et al. 1998 pp. 3-4 Environmental management accounting is the way that businesses (Tellus Institute) account for the material use and environmental costs of their business. Materials accounting is a means of tracking material flows through a facility in order to characterize inputs and outputs for purposes of evaluating both resource efficiency and environmental improvement opportunities.

1994), ABC and Life Cycle Costing for Environmental Expenditures. Management Accounting, (February): 38-42. -E. -O. (2002), Environmental Accounting in Korea: Cases and Policy Recommendations. J. and Wolters, T. ) Environmental Manage-ment Accounting: Informational and Institutional Developments. Dordrecht/Boston/London: Kluwer Academic Publishers, pp. 175-186. Li, L. (2001), Encouraging Environmental Accounting: A Survey of Government Policies and Instruments. Corporate Environmental Strategy 8 (1): 55-64.

Therefore, the paper will also discuss how ECA and environmental performance indicators can be integrated into decision-making. The paper will conclude with comments on the suitability of different ECA and performance measurement approaches for decision-making under different firm-level operating conditions. 1 INTRODUCTION Environmental management activities at the firm level can cause costs, can help to avoid costs and can create benefits. M. Rikhardsson et al. ), Implementing Environmental Management Accounting, 45-62 © 2005 Springer.

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