Keywords:
Industries - Environmental aspects - Southeast Asia.
;
Electronic books.
Description / Table of Contents:
Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost-benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores 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 interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.
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.
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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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