Overview

Sustainable development will not happen without substantial contributions and leading roles of companies and business organisations. This requires the provision of adequate information on corporate social and ecological impacts and performance for decision makers. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional and environmental accounting. Until now, research on environmental management accounting (EMA) has concentrated on Western developed countries and on the cost-benefit analysis of the implementation of individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of the role of EMA in management decision-making in emerging countries, focusing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars who are interested in the environmental and sustainability management accounting research field and those who are considering examining a specific approach to EMA within this particular area.

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9780415694315

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Christian Herzig is Lecturer in Sustainability Accounting and Reporting at the International Centre for Corporate Social Responsibility (ICCSR) at Nottingham University Business School, UK. Christian has held previous postdoctoral appointments in Germany, Australia and the UK Tobias Viere is Research Fellow of the Centre for Sustainability Management (CSM), Leuphana University of Luneburg, Germany and R&D Representative of ifu Hamburg GmbH, Germany. He is also a member of the ISO international expert working group on Material Flow Cost Accounting Stefan Schaltegger is Professor of Management and Head of the Centre for Sustainability Management (CSM), Leuphana University of Luneburg, Germany. He is the chairman of EMAN Europe and Global and is the co-author with Roger Burritt of Contemporary Environmental Accounting: Issues, Concept and Practice (2000, Greenleaf) Roger L. Burritt is Professor of Accounting and Director of the Centre for Accounting, Governance and Sustainability, University of South Australia, Australia. He is the founder of the Asia-Pacific Centre for Environmental Accountability and chairman of EMAN Asia Pacific. He is co-author of the book Contemporary Environmental Accounting: Issues, Concept and Practice and is editor-in-chief of Environmental Management Accounting and Supply Chain Management

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