Implementing Environmental Management Accounting: Status and Challenges (Eco-Efficiency in Industry and Science)

CONTENTS......Page 6
Preface......Page 8
1 Environmental Management Accounting: Innovation or Managerial Fad?......Page 9
Section 1 EMA Progress......Page 25
2 Challenges for Environmental Management Accounting......Page 26
3 Current Trends in Environmental Cost Accounting – and its Interaction with Eco-Efficiency Performance Measurement and Indicators......Page 52
4 Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency......Page 70
5 Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting......Page 88
Section 2 Exploring EMA Implementation Issues......Page 109
6 Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting......Page 110
7 Environmental Risk Management and Environmental Management Accounting - Developing Linkages......Page 128
8 Using Software Systems to Support Environmental Accounting Instruments......Page 147
9 Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services......Page 173
10 Implementing Environmental Cost Accounting in Small and Medium-sized Companies......Page 197
11 Environmental Management Accounting in Small and Medium-sized Enterprises: How to adapt existing Accounting Systems to EMA Requirements......Page 210
Section 3 National Experiences in Implementing EMA......Page 239
12 Environmental Accounting Guidelines and Corporate Cases in Korea: Implications for Developing Countries......Page 240
13 Environmental Management Acconting: Current Practice and Future Trends in Argentina......Page 257
14 Environmental Management Accounting in the Framework of EMAS II in the Czech Republic......Page 278
15 The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh......Page 295
16 Environmental Management Accounting Practices in Japan......Page 319
17 Environmental Management Accounting - Pilot Projects in Costa Rica......Page 341
C......Page 363
E......Page 364
F......Page 367
J......Page 368
O......Page 369
R......Page 370
U......Page 371
W......Page 372