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Challenges of Environmental Management Accounting ?- Current Accounting Practices

Gheorghe Popescu, Adriana Popescu and Cristina Raluca Popescu
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Gheorghe Popescu: Academy of Economic Studies
Adriana Popescu: Academy of Economic Studies
Cristina Raluca Popescu: University of Bucharest

Manager Journal, 2008, vol. 8, issue 1, 110-117

Abstract: The goal of our paper is to reduce some of the international confusion generated on such an important topic by providing a general framework and set of definitions for Environmental Management Accounting (EMA). Environmental Management Accounting is a relatively new tool in environmental management defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Due to their special role, accountants, since they are the ones with access to the important monetary data and information systems needed for management accounting activities, must to improve both their ability to verify the quality of such information and the skills to use that information for decision making.

Keywords: Environmental Management Accounting; information systems; management accounting activities; management accounting; financial accounting. (search for similar items in EconPapers)
Date: 2008
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