search query: @indexterm ENVIRONMENTAL ACCOUNTING / total: 65
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Author: | Bennett, M. James, P. |
Title: | Environment-related management accounting: current practice and future trends |
Journal: | Greener Management International
1997 : SPRING, 17, p. 32-52 |
Index terms: | ENVIRONMENTAL ACCOUNTING MANAGEMENT ACCOUNTING FUTURE |
Language: | eng |
Abstract: | This paper considers the various purposes in business that can be served by environment-related management accounting and the range of information potentially available to support this, including a review of the main financial report items to assess their relevance for environmental management. It reviews the main current management accounting techniques and considers how these can be adapted to reflect environmental factors and support environmental management, and goes on to propose environmental value analysis to evaluate the relationship between an organisation's economic value added and its environmental impacts. |
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