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

Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

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.

Original language	English
Title of host publication	Information Technology in Environmental Engineering : Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013)
Editors	Burkhardt Funk, Peter Niemeyer, Jorge Marx Gomez
Number of pages	11
Publisher	Springer Verlag
Publication date	2014
Edition	1
Pages	119-130
ISBN (Print)	978-3-642-36010-7
ISBN (Electronic)	978-3-642-36011-4
DOIs	https://doi.org/10.1007/978-3-642-36011-4_10
Publication status	Published - 2014
Event	6th International Conference on Information Technologies in Environmental Engineering - ITEE2013 - Lüneburg , Germany Duration: 01.07.2013 → 12.07.2013 Conference number: 6

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 7 Affordable and Clean Energy
SDG 12 Responsible Consumption and Production

Research areas and keywords

Environmental informatics
Life Cycle Assessment
Accounting System
Cost Accounting
Enterprise Resource Planning System
Material Flow Analysis
Sustainability sciences, Management & Economics

Access to Document

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

Cite this

Möller, A. (2014). Accounting and Modeling as Design Metaphors for CEMIS. In B. Funk, P. Niemeyer, & J. Marx Gomez (Eds.), Information Technology in Environmental Engineering: Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013) (1 ed., pp. 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). editor / Burkhardt Funk ; Peter Niemeyer ; Jorge Marx Gomez. 1. ed. Springer Verlag, 2014. pp. 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",

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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 (eds), Information Technology in Environmental Engineering: Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013). 1 edn, Environmental Engineering, Springer Verlag, pp. 119-130, 6th International Conference on Information Technologies in Environmental Engineering - ITEE2013 , Lüneburg , Germany, 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). ed. / Burkhardt Funk; Peter Niemeyer; Jorge Marx Gomez. 1. ed. Springer Verlag, 2014. p. 119-130 (Environmental Engineering).

Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

TY - CHAP

T1 - Accounting and Modeling as Design Metaphors for CEMIS

AU - Möller, Andreas

N1 - Conference code: 6

PY - 2014

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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, editors, Information Technology in Environmental Engineering: Selected Contributions to the 6th International Conference on Information Technologies in Environmental Engineering (ITEE 2013). 1 ed. Springer Verlag. 2014. p. 119-130. (Environmental Engineering). doi: 10.1007/978-3-642-36011-4_10

Accounting and Modeling as Design Metaphors for CEMIS

Abstract

UN SDGs

Research areas and keywords

Access to Document

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Cite this