Contemporary Environmental Accounting: Issues, Concepts and PracticeContemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting.A solutions manual is available on request with the purchase of this book. |
Contents
ENVIRONMENTAL ISSUES IN CONVENTIONAL ACCOUNTING | |
ENVIRONMENTAL MANAGEMENT ACCOUNTING | |
ACCOUNTING SYSTEMS | |
ECOLOGICAL ACCOUNTING | |
MANAGEMENT | |
INTERNAL ECOLOGICAL ACCOUNTING | |
impacts | |
INTEGRATION | |
Questions | |
Bibliography | |
Other editions - View all
Common terms and phrases
accounting and reporting accounting standards activities activity-based costing aggregated allocation analysis approach assets auditing balanced scorecard benchmarking Burritt calculated clean-up company’s concept conventional accounting corporate eco-efficiency corporate environmental management cost centres decision-making disclosure eco-control eco-efficiency indicators ecological statements economic effects efficiency EIA units EMAS emissions emissions trading environment environmental accounting environmental costs environmental impact added environmental interventions environmental issues environmental liabilities environmental management system environmental performance environmental reporting example external ecological external stakeholders Figure financial accounting financial reporting flows goals groups IASC impact assessment important improve incinerator increase industry integrated internal ecological accounting investors life-cycle assessment management accounting measures methods natural capital natural environment net present value opportunity costs organisations perspective pollution prevention potential present recognised reduce regulations relevant require risk Schaltegger Section shareholder value specific stakeholders strategic sustainable development toxic Toxic Release Inventory waste