Environmental management accounting mechanisms: A review of the evidence and propositions for future research

Details

Serval ID
serval:BIB_0A18A6DE2922
Type
A part of a book
Publication sub-type
Chapter: chapter ou part
Collection
Publications
Institution
Title
Environmental management accounting mechanisms: A review of the evidence and propositions for future research
Title of the book
Accounting and control for sustainability
Author(s)
Derchi G. B., Burkert M., Oyon D.
Publisher
Emeral Group Publishing Inc.
ISBN
978-1-78052-766-6
978-1-78052-767-3
Publication state
Published
Issued date
2013
Peer-reviewed
Oui
Editor
Songini L., Pistoni A., Herzig C.
Volume
26
Pages
197-229
Language
english
Abstract
Purpose
Organizations' increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to incorporate the full spectrum of ecological data into day-to-day business decisions and foster green management execution. However implementation remains a challenge and many of the difficulties are associated with conceptual and practical problems in integrating 'green' information and providing guidance on effective implementation. In this context academics might investigate on further explanations on how to achieve excellence in both environmental and financial performance. Hence this chapter substantiates the need for more theoretical and empirical studies on EMA practices and proposes avenues for future research.
Approach
We review the growing body of EMA research to inform the reader of what has been studied to date and indicate the necessity for further investigation. In addition, we suggest areas for future research.
Findings
Our synthesis highlights the relevant aspects of EMA examined in prior studies. The review reveals unexplored facets that need to be investigated to complement existing knowledge. In particular researchers might explore the concept of environmental performance and the application of different forms of EMA within organizations. Moreover academics have the opportunity to further examine the role of EMA mechanisms in companies that do not pursue environmental results for economic benefits.
Value
The chapter sheds some light on EMA literature and emphasizes the opportunities that new theoretical developments and appropriate research designs offer in the investigation of the remaining gaps in the literature.
Keywords
Environmental management accounting, environmental and economic performance, environmental costing, eco-practices
Create date
30/04/2013 8:29
Last modification date
21/08/2019 5:17
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