Environmental management accounting: development, context, contribution and outlook

Stefan Schaltegger, Roger L. Burritt and Katherine Christ

Chapter 15 in Handbook of Accounting and Sustainability, 2022, pp 260-278 from Edward Elgar Publishing

Abstract: Environmental management accounting has a relatively short history and is still transforming. The chapter is founded in the context of growing international, national and local concern over increasing environmental challenges, the need to manage environmental and social impacts of businesses, and the deficiencies of conventional accounting to support managers adequately. the Environmental management accounting offers a suitable information toolkit for a range of different decision makers. The chapter details development of environmental management accounting in the context of environmental crisis, emerging specific tools for analysis such as material flow cost analysis, and broadening interest of governments, non-governments, academics and practitioners in sustainability management. While the contribution of environmental management accounting continues to emerge, it is grappling with changes in the perceived nature of accounting, which is converging into a profession that addresses broader economic, social and environmental performance goals. The outlook for environmental management accounting and its application by specialist accountants is captured in a suggested revised definition which could lead research into the future.

Keywords: Business and Management; Economics and Finance; Environment (search for similar items in EconPapers)
Date: 2022
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