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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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Environmental management accounting

Environmental management accounting

(p.380) 17 Environmental management accounting
Contemporary Issues in Management Accounting

Kazbi Soonawalla

Oxford University Press

This chapter discusses the emergence of the environmental movement within the context of corporate responsibility and sustainability management, focusing on the development of environmental management accounting (EMA). It illustrates how media coverage on the harmful aspects of environmental problems played a defining role in management's desire to be considered ecologically sound and environmentally friendly. It describes in some detail how mainstream management accounting practices such as activity-based costing (ABC), life cycle costing (LCC), and the balanced scorecard (BSC) have been modified to incorporate environmental aspects. The chapter also discusses the role of government agencies and financial reporting, and the impact these have on managerial decisions.

Keywords:   environmental management accounting, activity-based costing, life cycle costing, balanced scorecard, environmental regulation, external reporting

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