|Author: Martin Bennett Jan Jaap Bouma Martin Bennett Jan Jaap Bouma Teun Wolters||Manufactured By: Kluwer Academic Publishing|
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|Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company''s environmental and business interests, whereby enhancingcorporate eco-efficiency in terms of reducing environmental costs or making one''s product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks thatcompanies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow(cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefitsit entails.|