Environmental Management Accounting: Case Studies of South-East Asian Companies

Christian Herzig · Tobias Viere · Stefan Schaltegger · Roger L. Burritt

2012年3月 · Routledge

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Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. 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 accounting.

Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies 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 interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

著者について

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 Lüneburg, 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 Lüneburg, Germany. He is the chairman of EMAN Europe and Global and is the co-author with Roger Burritt of Contemporary Environmental Accounting: Issues, Concepts 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, Concepts and Practice and is editor-in-chief of the journal Environmental Management Accounting and Supply Chain Management