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Environmental management accounting: roadblocks on the way to the green and pleasant land

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  • Roger L Burritt

Abstract

Environmental management accounting (EMA) is concerned with the accounting information needs of managers in relation to corporate activities that affect the environment as well as environment‐related impacts on the corporation. It is an area of practice and research that has developed rapidly in the last ten years. This paper briefly considers some of the main conceptual and practical problems encountered in environmental management accounting and challenges and opportunities for the future. It concludes with a call for further case based research studies into investment appraisal, costing and performance management aspects of environmental management accounting. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.

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  • Roger L Burritt, 2004. "Environmental management accounting: roadblocks on the way to the green and pleasant land," Business Strategy and the Environment, Wiley Blackwell, vol. 13(1), pages 13-32, January.
    • Handle: RePEc:bla:bstrat:v:13:y:2004:i:1:p:13-32
    DOI: 10.1002/bse.379
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    References listed on IDEAS

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    1. Trevor D. Wilmshurst & Geoffrey R. Frost, 2001. "The role of accounting and the accountant in the environmental management system," Business Strategy and the Environment, Wiley Blackwell, vol. 10(3), pages 135-147, May.
    2. Susana Gago, 2002. "Management information for ecologically—oriented decision–making. A case study of the introduction of co–generation in eleven spanish companies," Accounting Forum, Taylor & Francis Journals, vol. 26(2), pages 191-218, June.
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