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Environmental management accounting and the opportunity cost of environment management systems


  • Alin Emanuel ARTENE


  • Aura Emanuela DOMIL


  • Craciun SABAU



We all have seen the effects of the global economic and financial crisis and it becomes clearly that major changes have to occur in our economy in order to prevent a crisis in the use of the natural resources that are becoming more and more limited. This is why all types of organizations must turn their attention on the efficient use of resources that an environmental management system offers. Environmental management accounting presents a lot of information to managers within any organization mainly because it looks forward instead of looking back into the history of the firm such as traditional financial accounting does. Our objectives are to enlarge the scope and boundaries of environment management accounting so that managers can make efficient decisions in their organizations.

Suggested Citation

  • Alin Emanuel ARTENE & Aura Emanuela DOMIL & Craciun SABAU, 2012. "Environmental management accounting and the opportunity cost of environment management systems," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 715-718, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:715-718

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    management accounting; EMS; environmental costs; opportunity cost;

    JEL classification:

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


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