Accounting and Modeling as Design Metaphors for CEMIS

Andreas Möller

doi:10.1007/978-3-642-36011-4_10

Accounting and Modeling as Design Metaphors for CEMIS

Andreas Möller

Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › Begutachtung

Abstract

The terms accounting and modeling both characterize the theoretical background of core components of corporate environmental management information systems (CEMIS). On the one hand, a CEMIS as a computer-based environmental management accounting system; on the other, we emphasize the role of modeling and calculation. With regard to an analysis of materials and energy flows and stocks of organizations and supply chains, accounting and modeling seem to be synonyms. However, in a software development perspective, accounting and modeling can be interpreted as different design metaphors. The aim of this contribution is to design images for computer-based CEMIS in the two perspectives. As a result, an CEMIS should be both a software tool supporting modeling activities and an information system supporting decision making.

Originalsprache	Englisch
Titel	Information Technology in Environmental Engineering : Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013)
Redakteure/-innen	Burkhardt Funk, Peter Niemeyer, Jorge Marx Gomez
Seitenumfang	11
Herausgeber (Verlag)	Springer Verlag
Erscheinungsdatum	2014
Auflage	1
Seiten	119-130
ISBN (Print)	978-3-642-36010-7
ISBN (elektronisch)	978-3-642-36011-4
DOIs	https://doi.org/10.1007/978-3-642-36011-4_10
Publikationsstatus	Erschienen - 2014
Veranstaltung	6th International Conference on Information Technologies in Environmental Engineering - ITEE2013 - Lüneburg , Deutschland Dauer: 01.07.2013 → 12.07.2013 Konferenznummer: 6

Fachgebiete und Schlagwörter

Umweltinformatik
EMIS
BUIS
integrated system
software tool
Wirtschaftswissenschaften für Nachhaltigkeit
Accounting

UN SDGs

Dieser Output leistet einen Beitrag zu folgendem(n) Ziel(en) für nachhaltige Entwicklung

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10.1007/978-3-642-36011-4_10

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Möller, A. (2014). Accounting and Modeling as Design Metaphors for CEMIS. in B. Funk, P. Niemeyer, & J. Marx Gomez (Hrsg.), Information Technology in Environmental Engineering: Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013) (1 Aufl., S. 119-130). (Environmental Engineering). Springer Verlag. https://doi.org/10.1007/978-3-642-36011-4_10

Möller, Andreas. / Accounting and Modeling as Design Metaphors for CEMIS. Information Technology in Environmental Engineering: Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013). Hrsg. / Burkhardt Funk ; Peter Niemeyer ; Jorge Marx Gomez. 1. Aufl. Springer Verlag, 2014. S. 119-130 (Environmental Engineering).

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title = "Accounting and Modeling as Design Metaphors for CEMIS",

abstract = "The terms accounting and modeling both characterize the theoretical background of core components of corporate environmental management information systems (CEMIS). On the one hand, a CEMIS as a computer-based environmental management accounting system; on the other, we emphasize the role of modeling and calculation. With regard to an analysis of materials and energy flows and stocks of organizations and supply chains, accounting and modeling seem to be synonyms. However, in a software development perspective, accounting and modeling can be interpreted as different design metaphors. The aim of this contribution is to design images for computer-based CEMIS in the two perspectives. As a result, an CEMIS should be both a software tool supporting modeling activities and an information system supporting decision making.",

keywords = "Environmental informatics, EMIS, BUIS, integrated system, software tool, Life Cycle Assessment, Accounting System, Cost Accounting, Enterprise Resource Planning System, Material Flow Analysis, Sustainability sciences, Management \& Economics, Accounting",

author = "Andreas M{\"o}ller",

year = "2014",

doi = "10.1007/978-3-642-36011-4\_10",

language = "English",

isbn = "978-3-642-36010-7",

series = "Environmental Engineering",

publisher = "Springer Verlag",

pages = "119--130",

editor = "Funk, \{Burkhardt \} and Peter Niemeyer and \{Marx Gomez\}, Jorge",

booktitle = "Information Technology in Environmental Engineering",

address = "Germany",

edition = "1",

note = "6th International Conference on Information Technologies in Environmental Engineering - ITEE2013 , ITEE2013 ; Conference date: 01-07-2013 Through 12-07-2013",

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Möller, A 2014, Accounting and Modeling as Design Metaphors for CEMIS. in B Funk, P Niemeyer & J Marx Gomez (Hrsg.), Information Technology in Environmental Engineering: Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013). 1 Aufl., Environmental Engineering, Springer Verlag, S. 119-130, 6th International Conference on Information Technologies in Environmental Engineering - ITEE2013 , Lüneburg , Deutschland, 01.07.13. https://doi.org/10.1007/978-3-642-36011-4_10

Accounting and Modeling as Design Metaphors for CEMIS. / Möller, Andreas.
Information Technology in Environmental Engineering: Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013). Hrsg. / Burkhardt Funk; Peter Niemeyer; Jorge Marx Gomez. 1. Aufl. Springer Verlag, 2014. S. 119-130 (Environmental Engineering).

Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › Begutachtung

TY - CHAP

T1 - Accounting and Modeling as Design Metaphors for CEMIS

AU - Möller, Andreas

N1 - Conference code: 6

PY - 2014

Y1 - 2014

N2 - The terms accounting and modeling both characterize the theoretical background of core components of corporate environmental management information systems (CEMIS). On the one hand, a CEMIS as a computer-based environmental management accounting system; on the other, we emphasize the role of modeling and calculation. With regard to an analysis of materials and energy flows and stocks of organizations and supply chains, accounting and modeling seem to be synonyms. However, in a software development perspective, accounting and modeling can be interpreted as different design metaphors. The aim of this contribution is to design images for computer-based CEMIS in the two perspectives. As a result, an CEMIS should be both a software tool supporting modeling activities and an information system supporting decision making.

AB - The terms accounting and modeling both characterize the theoretical background of core components of corporate environmental management information systems (CEMIS). On the one hand, a CEMIS as a computer-based environmental management accounting system; on the other, we emphasize the role of modeling and calculation. With regard to an analysis of materials and energy flows and stocks of organizations and supply chains, accounting and modeling seem to be synonyms. However, in a software development perspective, accounting and modeling can be interpreted as different design metaphors. The aim of this contribution is to design images for computer-based CEMIS in the two perspectives. As a result, an CEMIS should be both a software tool supporting modeling activities and an information system supporting decision making.

KW - Environmental informatics

KW - EMIS

KW - BUIS

KW - integrated system

KW - software tool

KW - Life Cycle Assessment

KW - Accounting System

KW - Cost Accounting

KW - Enterprise Resource Planning System

KW - Material Flow Analysis

KW - Sustainability sciences, Management & Economics

KW - Accounting

U2 - 10.1007/978-3-642-36011-4_10

DO - 10.1007/978-3-642-36011-4_10

M3 - Article in conference proceedings

SN - 978-3-642-36010-7

T3 - Environmental Engineering

SP - 119

EP - 130

BT - Information Technology in Environmental Engineering

A2 - Funk, Burkhardt

A2 - Niemeyer, Peter

A2 - Marx Gomez, Jorge

PB - Springer Verlag

T2 - 6th International Conference on Information Technologies in Environmental Engineering - ITEE2013

Y2 - 1 July 2013 through 12 July 2013

ER -

Möller A. Accounting and Modeling as Design Metaphors for CEMIS. in Funk B, Niemeyer P, Marx Gomez J, Hrsg., Information Technology in Environmental Engineering: Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013). 1 Aufl. Springer Verlag. 2014. S. 119-130. (Environmental Engineering). doi: 10.1007/978-3-642-36011-4_10

Accounting and Modeling as Design Metaphors for CEMIS

Abstract

Fachgebiete und Schlagwörter

UN SDGs

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