Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools

Roger Burritt; Tobias Hahn; Stefan Schaltegger

Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools

Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

Abstract

This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental accounting (MEMA) and physical environmental accounting (PEMA)...

Original language	English
Title of host publication	Articles of Merit 2003 Competition
Number of pages	17
Place of Publication	New York, NY
Publisher	International Federation of Accountants
Publication date	2003
Pages	93-109
ISBN (Print)	1-931-949-05-0
Publication status	Published - 2003

Research areas and keywords

Sustainability sciences, Management & Economics

Research award ("article of merit") 2003 by the Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) together with Roger Burritt and Tobias Hahn.
Schaltegger, S. (Recipient), 2003
Prize: external Prizes, scholarships, distinctions, appointments › Research

Cite this

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abstract = "This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental accounting (MEMA) and physical environmental accounting (PEMA)...",

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Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools. / Burritt, Roger ; Hahn, Tobias ; Schaltegger, Stefan.
Articles of Merit 2003 Competition. New York, NY: International Federation of Accountants, 2003. p. 93-109.

Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

TY - CHAP

T1 - Towards a Comprehensive Framework for Environmental Management Accounting

T2 - Links Between Business Actors and Environmental Management Accounting Tools

AU - Burritt, Roger

AU - Hahn, Tobias

AU - Schaltegger, Stefan

PY - 2003

Y1 - 2003

N2 - This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental accounting (MEMA) and physical environmental accounting (PEMA)...

AB - This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental accounting (MEMA) and physical environmental accounting (PEMA)...

KW - Sustainability sciences, Management & Economics

KW - Umweltbezogenes Management

KW - Management Accounting

M3 - Contributions to collected editions/anthologies

SN - 1-931-949-05-0

SP - 93

EP - 109

BT - Articles of Merit 2003 Competition

PB - International Federation of Accountants

CY - New York, NY

ER -

Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools

Abstract

Research areas and keywords

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Prizes

Research award ("article of merit") 2003 by the Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) together with Roger Burritt and Tobias Hahn.

Cite this