Aspetti evolutivi dell?Environmental Management Accounting: l?Activity-Based Life-Cycle Costing

Michele A. Rea and Lucia Stella

MANAGEMENT CONTROL, 2012, vol. 2012/2, issue 2, 43-66

Abstract: Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting?s limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the ?traditional? Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

Date: 2012
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