Keywords:
Industries - Environmental aspects - Southeast Asia.
;
Electronic books.
Description / Table of Contents:
Until now, research on environmental management accounting (EMA) has concentrated on developed countries and on the cost-benefit analysis of the implementation of individual EMA tools. This book seeks to redress the balance and improve the understanding of the role of EMA in management decision-making in emerging countries, by drawing on twelve case studies, taken from a variety of industries, all focusing specifically on South-East Asian companies.
Type of Medium:
Online Resource
Pages:
1 online resource (348 pages)
Edition:
1st ed.
ISBN:
9780203125366
URL:
https://ebookcentral.proquest.com/lib/geomar/detail.action?docID=956889
DDC:
333.70959
Language:
English
Note:
Front Cover -- Environmental Management Accounting -- Copyright Page -- Contents -- List of figures -- List of tables -- About the authors -- Forewords -- Acknowledgements -- Abbreviations -- 1. Introduction and structure of the book -- Introduction -- Motivation for this collection of case studies -- Structure of the book -- Part I: Introduction to environmental management accounting -- 2. Environmental management accounting -- Introduction to environmental and conventional accounting -- Environmental management accounting: framework and tools -- Usefulness of EMA information in the South-East Asian context -- 3. Comparative case study on EMA in South-East Asia -- Purpose and research questions for the EMA research study -- The case study approach -- Comparative case study on EMA in South-East Asia -- Overview of the EMA case study -- Part II: Case studies on EMA in South-East Asia -- 4. EMA for eco-efficiency in a towel production firm: Indah Jaya, Indonesia. -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion and conclusions -- 5. Managing HSE in a mechanical engineering firm: Bisma Jaya, Indonesia -- Introduction -- Decision setting -- Motivation for and application of HSE accounting approaches -- Concluding discussion -- 6. Material flow cost accounting in a snack producer: JBC Food, the Philippines -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion and conclusions -- 7. EMA for cleaner rice processing: Oliver Enterprises I, the Philippines -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion -- Conclusions -- 8. EMA for reducing greenhouse gas emissions in rice processing: Oliver Enterprises II, the Philippines -- Introduction -- Decision setting.
,
Company's motivation for using EMA -- EMA application -- Discussion -- Conclusions -- 9. Environmental impact assessment, compliance monitoring and reporting in electroplating: Well-Ever, the Philippines -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion -- Conclusions -- 10. Relevant environmental costing and decision-making in a saa paper manufacturer: Classic Crafts, Thailand -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion -- Conclusions -- 11. Environmental risk assessment at a pulp and paper company: Thai Cane Paper, Thailand -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion -- Conclusion -- 12. Decoupling economic growth from pollution: Tan Loc Food, Vietnam -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Conclusion -- 13. Supply chain information and EMA in coffee exporting: Neumann Vietnam, Vietnam -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Conclusion -- 14. Environmental and quality improvements as justification for higher capital expenditure and land use in shrimp farming: Chau Thanh Tam Shrimp Farm, Vietnam -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion and conclusion -- 15. Material and energy flow accounting in beer production: Sai Gon Beer, Vietnam -- Introduction -- Decision setting -- Decision situation and company's motivation for using EMA -- EMA application -- Conclusion and outlook -- Part III: Findings, discussion, and conclusion -- 16. Rationale behind and reasons for applying EMA in corporate practice -- 17. Revealing patterns of EMA application -- Analysing the relationship between tools.
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Simple relationships between EMA tools -- More complex relationships between EMA tools -- Synthesis of EMA patterns -- 18. Conclusions and outlook -- Management consequences -- Policy consequences -- Concluding comments and outlook -- Index.
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