Implementing Environmental Management Accounting: Status and Challenges

Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental Cost Accounting – and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk Management and Environmental Management Accounting - Developing Linkages; Roger L. Burritt. 8. Using Software Systems to Support Environmental Accounting Instruments; Claus Lang, Daniel Heubach and Thoms Loew. 9. Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage Services; Tuula Pohjola 10. Process-based Environmental Cost Accounting for Small and Medium-sized Companies; Natalie Wendisch and Thomas Heupel. 11. Environmental Account Systems in Small and Medium-sized Enterprises. How to adapt existing Accounting Systems to EMA Requirements; Alessia Venturelli and Aldo Pilisi. Section 3 National Experiences in Implementing EMA. 12. Environmental Accounting Guidelines and Corporate Cases in Korea: Implication for Developing Countries; Byung-Wook Lee,Seung-Tae Jung and Jeong-Heui Kim. 13. Environmental Management Acconting: Current Practice and Future Trends in Argentina; Graciela Maria Scavone.14. Environmental Management Accounting in the Framework of EMAS II in the Czech Republic; Jaroslava Hyrslova and Miroslav Hájek. 15. The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh; Abdul Hannan Mia. 16. Environmental Management Accounting Practices in Japan; Katsuhiko Kokubu and Eriko Nashioka. 17. Environmental Management Accounting - Pilot Projects in Costa Rica; Christine Jasch and Myrtille Dense. Index.