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

ISBN: 9780415694315 | 0415694310
Edition: 1st
Format: Hardcover
Publisher: Routledge
Pub. Date: 3/8/2012

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Despite the progress made in the last decades in developing and adapting accounting mechanisms to the needs of a changing social and ecological environment, significant work is still needed to tackle the problems associated with conventional and environmental accounting. Until now, research on environmental management accounting (EMA) has concentrated on Western developed countries and on the cost-benefit analysis of the implementation of individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of the role of EMA in management decision-making in emerging countries, focusing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accountingexplores 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 who are interested in the environmental and sustainability management accounting (and reporting) research field and those who are considering examining a specific approach to EMA within this particular area.

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