IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2009y2009i4id44p6-20.html
   My bibliography  Save this article

Environmental Management Systems as one of the Sustainability Development Instruments; a Position and the Role of Management and Financial Accounting
[Environmentální systémy řízení jako jeden z nástrojů udržitelného rozvoje; postavení a role manažerského a finančního účetnictví]

Author

Listed:
  • Dana Kovanicová

Abstract

The paper defines enterprise environmental management systems (EMS) to formulate the positions and functions of environmentally oriented management accounting (EMA) subsequently. It is accounted for, that EMA plays very important role during preparation and installation of EMS and - moreover - that it has a crucial role during operating of the system. Strength of this system lies in its orientation on value and physical information not only ex post, but ex ante as well. Financial accounting is still not yet oriented on presentation of information with the impact on sustainable development, even though its conceptual framework does not hamper it.

Suggested Citation

  • Dana Kovanicová, 2009. "Environmental Management Systems as one of the Sustainability Development Instruments; a Position and the Role of Management and Financial Accounting [Environmentální systémy řízení jako jeden z ná," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(4), pages 6-20.
    • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:4:id:44:p:6-20
    DOI: 10.18267/j.cfuc.44
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.44.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.44.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.44?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Sustainable Development; Environmental Management System; Environmental Management Accounting; Financial Accounting; Udržitelný rozvoj; Environmentální systém řízení; Environmentální manažerské účetnictví; Finanční účetnictví;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • 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

    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:prg:jnlcfu:v:2009:y:2009:i:4:id:44:p:6-20. 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: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.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.