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Environmental Management Accounting. A Case Study Focusing On A Romanian Morocco Goods Producer

Author

Listed:
  • Gabriel Jinga

    (The Bucharest University of Economic Studies Romania)

  • Madalina Dumitru

    (The Bucharest University of Economic Studies Romania)

  • Gabriel Radu

    (The Bucharest University of Economic Studies Romania)

  • Flavia Stoian

    (The Bucharest University of Economic Studies Romania)

Abstract

In this article our focus is to develop a case study concerning the environmentalmanagement accounting (EMA) applied in a Romanian company which is acting as a morocco goods(shoes, bags, belts, wallets and other leather accessories) producer. We use as a researchmethodology the case study due to the fact that it is most desriptive in assesing the specific settingsthat are of interest to the concerned users. We have selected this company because of its impact onthe related environment. The study relies on the EMA framework designed by Burritt, Hahn andSchaltegger (2002). We have made a material life-cycle assessment for one type of product. Our studyhas multiple data sources (such as a large spectrum of related persons including production andfinancial managers, accountants, and company owners and CEO) as well as a variety of researchmethods (direct observation, documentation, archival records, and interviews). Our objective is toprove that EMA can help companies act in an integrated manner, improving their production processand their performance. By implementing EMA, managers can identify ways to improve the eco-efficiency of the companies.

Suggested Citation

  • Gabriel Jinga & Madalina Dumitru & Gabriel Radu & Flavia Stoian, 2014. "Environmental Management Accounting. A Case Study Focusing On A Romanian Morocco Goods Producer," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-12.
  • Handle: RePEc:alu:journl:v:1:y:2014:i:16:p:12
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    Keywords

    environmental management accounting; morocco goods; Romania; case study;

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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