Computer Support for Environmental Management Accounting

Andreas Möller; Martina Prox; Tobias Viere

doi:10.1007/978-1-4020-4974-3_27

Computer Support for Environmental Management Accounting

Professorship of Sustainability Management

Research output: Contributions to collected editions/works › Chapter › peer-review

5 Citations (Scopus)

Abstract

This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common enterprise resource planning (ERP) systems as a prominent data source of environmental management accounting. The article indicates that, in principle, ERP systems cannot cover all fields of comprehensive EMA frameworks. Therefore, further computer support is required. Here computer-based modelling and simulation tools come into play. They are eligible applications in future-oriented EMA ('tools for getting new ideas'). However, the modelling and simulation tools have their weaknesses, too. Hence, the article concludes with a current trend in software engineering and software development: componentisation. This concept allows combining the strengths of the different approaches to support EMA.

Original language	English
Title of host publication	Sustainability accounting and reporting
Editors	Stefan Schaltegger, Martin Bennett, Roger Burritt
Number of pages	20
Place of Publication	Dordrecht
Publisher	Springer Verlag
Publication date	2006
Pages	605-624
ISBN (Print)	978-1-4020-4079-5, 978-1-4020-4973-6
ISBN (Electronic)	978-1-4020-4974-3
DOIs	https://doi.org/10.1007/978-1-4020-4974-3_27
Publication status	Published - 2006

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

Sustainability sciences, Communication
Life Cycle Assessment
Business Process
Computer Support
Computer Tool
Cost Accounting

Access to Document

10.1007/978-1-4020-4974-3_27

ICAEW: Accounting information and the accounting function in sustainability management
Schaltegger, S. (Project manager, academic), Bennett, M. (Partner) & Zvezdov, D. (Project staff)
Institute of chartered accountants in England & Wales (ICAEW)
01.09.08 → 11.02.11
Project: Research
EMA-SEA: Environmental Management Accounting for Small and Medium-Sized Enterprises in South-East Asia
Schaltegger, S. (Project manager, academic), Viere, T. (Project staff) & Herzig, C. (Project staff)
01.11.03 → 31.10.07
Project: Transfer (R&D project)

Cite this

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title = "Computer Support for Environmental Management Accounting",

abstract = "This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common enterprise resource planning (ERP) systems as a prominent data source of environmental management accounting. The article indicates that, in principle, ERP systems cannot cover all fields of comprehensive EMA frameworks. Therefore, further computer support is required. Here computer-based modelling and simulation tools come into play. They are eligible applications in future-oriented EMA ('tools for getting new ideas'). However, the modelling and simulation tools have their weaknesses, too. Hence, the article concludes with a current trend in software engineering and software development: componentisation. This concept allows combining the strengths of the different approaches to support EMA.",

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Computer Support for Environmental Management Accounting. / Möller, Andreas ; Prox, Martina ; Viere, Tobias.
Sustainability accounting and reporting. ed. / Stefan Schaltegger; Martin Bennett; Roger Burritt. Dordrecht: Springer Verlag, 2006. p. 605-624 (Eco-Efficiency in industry and science; Vol. 21).

Research output: Contributions to collected editions/works › Chapter › peer-review

TY - CHAP

T1 - Computer Support for Environmental Management Accounting

AU - Möller, Andreas

AU - Prox, Martina

AU - Viere, Tobias

PY - 2006

Y1 - 2006

N2 - This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common enterprise resource planning (ERP) systems as a prominent data source of environmental management accounting. The article indicates that, in principle, ERP systems cannot cover all fields of comprehensive EMA frameworks. Therefore, further computer support is required. Here computer-based modelling and simulation tools come into play. They are eligible applications in future-oriented EMA ('tools for getting new ideas'). However, the modelling and simulation tools have their weaknesses, too. Hence, the article concludes with a current trend in software engineering and software development: componentisation. This concept allows combining the strengths of the different approaches to support EMA.

AB - This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common enterprise resource planning (ERP) systems as a prominent data source of environmental management accounting. The article indicates that, in principle, ERP systems cannot cover all fields of comprehensive EMA frameworks. Therefore, further computer support is required. Here computer-based modelling and simulation tools come into play. They are eligible applications in future-oriented EMA ('tools for getting new ideas'). However, the modelling and simulation tools have their weaknesses, too. Hence, the article concludes with a current trend in software engineering and software development: componentisation. This concept allows combining the strengths of the different approaches to support EMA.

KW - Sustainability sciences, Communication

KW - Umweltschutz

KW - Management Accounting

KW - Umweltbezogenes Management

KW - Computerunterstütztes Verfahren

KW - Life Cycle Assessment

KW - Business Process

KW - Computer Support

KW - Computer Tool

KW - Cost Accounting

UR - https://www.scopus.com/pages/publications/77951568154

UR - https://www.mendeley.com/catalogue/bd72da44-2949-3f6d-96e9-36e6a6867e1a/

U2 - 10.1007/978-1-4020-4974-3_27

DO - 10.1007/978-1-4020-4974-3_27

M3 - Chapter

SN - 978-1-4020-4079-5

SN - 978-1-4020-4973-6

T3 - Eco-Efficiency in industry and science

SP - 605

EP - 624

BT - Sustainability accounting and reporting

A2 - Schaltegger, Stefan

A2 - Bennett, Martin

A2 - Burritt, Roger

PB - Springer Verlag

CY - Dordrecht

ER -

Computer Support for Environmental Management Accounting

Abstract

UN SDGs

Research areas and keywords

Access to Document

Fingerprint

Projects

ICAEW: Accounting information and the accounting function in sustainability management

EMA-SEA: Environmental Management Accounting for Small and Medium-Sized Enterprises in South-East Asia

Cite this