Environmental Management Accounting: Analysis of
Environmental Costs and Decision-Making in the
Organisation
Environmental Management Accounting: Analysis of
Environmental Costs and Decision-Making in the
Organisation
Author(s): Maria Elena Boatca, Mihaela Vartolomei, Roxana Mihaela SIRBUSubject(s): Social Sciences, Energy and Environmental Studies, Accounting - Business Administration
Published by: Editura Politehnica
Keywords: environmental management accounting; environmental costs; cost management; decisional process;
Summary/Abstract: Environmental management accounting (EMA) is a relatively new tool in environmental management. EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of information regarding materials and energy flow and environmental costs for both conventional and environmental decision-making process within an organisation. Thus, EMA incorporates and integrates two of the three milestones of sustainable development (environmental and economics dimensions), as they relate to an organisation’s internal decisional process
Journal: Buletinul Științific al Universității Politehnica Timisoara – Seria Inginerie și Management
- Issue Year: 7/2021
- Issue No: 1&2
- Page Range: 21-25
- Page Count: 5
- Language: English
