Prospective Analysis for Implementing an Environmental Management System in Pig Farms: Likely Role of an Environmental Management Accounting System

2005 ◽  
pp. 253-263
Author(s):  
Bertrand Montel
Keyword(s):  
Environmental Management ◽  
Management System ◽  
Management Accounting ◽  
Environmental Management System ◽  
Prospective Analysis ◽  
Accounting System ◽  
Pig Farms ◽  
Environmental Management Accounting ◽  
Management Accounting System

Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo

2020 ◽  
Vol 7 (02) ◽  
pp. 137-152
Author(s):  
Sang Ayu Putu Thania Parameswari Eka Putri ◽  
Rafika Yuniasih
Keyword(s):  
Environmental Management ◽  
Management System ◽  
Management Accounting ◽  
Environmental Management System ◽  
Jel Classification ◽  
Environmental Cost ◽  
System Implementation ◽  
Resource Based View ◽  
Environmental Management Accounting ◽  
Cost Report

ABSTRACT         This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system.   ABSTRAK        Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo. JEL Classification : M41, Q56

scholarly journals Eco-oriented management accounting system as a tool for sustainable functioning of an economic entity

2021 ◽  
Vol 291 ◽  
pp. 07013
Author(s):  
Natalia Varaksa ◽  
Maria Alimova ◽  
Sergey Alimov
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Environmental Safety ◽  
Information Support ◽  
Accounting System ◽  
Economic Entity ◽  
Environmental Management Accounting ◽  
Global Nature ◽  
And Control ◽  
Management Accounting System

Modern challenges of a global nature, as well as dependence on environmental impacts, dictate the need to determine environmental costs for economic entities, as well as account, analyze and control them. In this regard, the system of environmental management accounting is one of the tools that ensure the sustainable functioning of the enterprise. The article examines the categorical apparatus of an eco-oriented management accounting system in order to study the presented topic. The paper propose a system of information support for environmental management accounting for the purpose of improving environmental safety and leveling existing environmental risks. The main objects of environmental management accounting are identified and the reflection of payments in the environmental sphere on a separate account with the necessary level of detail for the effective functioning of the system is justified. The paper also formulates problems for further research of the environmental management accounting system using advanced achievements and practices in the world scientific arena.

scholarly journals Environmental Management Accounting System and Value Creation: An institutional perspective

2021 ◽  
Vol 6 (17) ◽  
pp. 217-223
Author(s):  
Nirman Noor Afiqi Mat Yusoh ◽  
Tuan Zainun Tuan Mat ◽  
Azizah Abdullah ◽  
Ferina Marimuthu
Keyword(s):  
Environmental Management ◽  
Value Creation ◽  
Management Accounting ◽  
Publishing House ◽  
Accounting System ◽  
Institutional Pressures ◽  
Institutional Perspective ◽  
Behavioral Issues ◽  
Environmental Management Accounting ◽  
Management Accounting System

The emergence of environmental issues has increased environmental protection awareness among society and pushed organizations to become environmentally responsible. Many companies currently consolidate environmental matters into their corporate strategic plan by adopting a comprehensive Environmental Management Accounting System (EMAS) to create more value. However, a lack of understanding on the institutional pressures persuading EMAS adoption within the organizations has reduced the urgency for the company to adopt the EMAS. This paper aims to explain the management's behavioral issues towards accepting EMAS adoption and how this behavior would lead to value creation.   Keywords: Environmental Management Accounting System (EMAS), behavioral barriers, value creation, institutional theory eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i17.2866

scholarly journals Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo

2020 ◽  
Vol 7 (02) ◽  
pp. 137-152
Author(s):  
Sang Ayu Putu Thania Parameswari Eka Putri ◽  
Rafika Yuniasih
Keyword(s):  
Environmental Management ◽  
Management System ◽  
Management Accounting ◽  
Environmental Management System ◽  
Jel Classification ◽  
Environmental Cost ◽  
System Implementation ◽  
Resource Based View ◽  
Environmental Management Accounting ◽  
Cost Report

ABSTRACT         This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system.   ABSTRAK        Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo. JEL Classification : M41, Q56

scholarly journals Interrelation of management accounting and internal control systems

2021 ◽  
pp. 176-182
Author(s):  
Vera V. Krainova Krainova
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Information Support ◽  
Accounting System ◽  
Model Of Management ◽  
Definition Of ◽  
Control And Management ◽  
The Relationship ◽  
Management Accounting System

The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.

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