IDEAS home Printed from https://ideas.repec.org/a/ine/journl/v2y2013i44p164-173.html
   My bibliography  Save this article

Environmental Management Accounting (Ema) Implementation: Motivation And Expected Results From A Business Perspective

Author

Listed:
  • Adina Roxana MUNTEANU

    (The Academy of Economics Studies)

Abstract

Environmental Management Accounting (EMA) is concerned with physical and monetary information, therefore enabling a new type of analysis that supports decision making while considering the environmental dimension. However, for an organization to apply EMA is necessary to meet business requirements and therefore the potential benefits and likely costs of the implementation should be assessed in the first place. The first objective of this paper is to highlight the reasons for implementation of EMA referring to eco-efficiency, cost-effectiveness, investment appraisal, strategic positioning and compliance. The second is to presents a high-level blueprint for EMA implementation for a theoretical company and highlight the factors that influence the success of the implementation. The conclusions suggest that given the multitude of EMA methodologies, comparative studies might shed more light for practitioners.

Suggested Citation

  • Adina Roxana MUNTEANU, 2013. "Environmental Management Accounting (Ema) Implementation: Motivation And Expected Results From A Business Perspective," Romanian Journal of Economics, Institute of National Economy, vol. 37(2(46)), pages 164-173, December.
    • Handle: RePEc:ine:journl:v:2:y:2013:i:44:p:164-173
    as

    Download full text from publisher

    File URL: http://www.revecon.ro/articles/2013-2/2013-2-12.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    environmental management accounting (EMA); environmental costs;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • K32 - Law and Economics - - Other Substantive Areas of Law - - - Energy, Environmental, Health, and Safety Law
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ine:journl:v:2:y:2013:i:44:p:164-173. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Valentina Vasile (email available below). General contact details of provider: https://edirc.repec.org/data/inacaro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.