Overview of Drivers behind Environmental Management Accounting (EMA)
| المصدر: | مجلة العلوم الاقتصادية والسياسية |
|---|---|
| الناشر: | الجامعة الأسمرية الإسلامية - كلية الاقتصاد والتجارة |
| المؤلف الرئيسي: | Alkisher, Altohami Othman (Author) |
| المجلد/العدد: | ع12 |
| محكمة: | نعم |
| الدولة: |
ليبيا |
| التاريخ الميلادي: |
2018
|
| الشهر: | ديسمبر |
| الصفحات: | 232 - 269 |
| رقم MD: | 1261990 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Environmental Management | Environmental Costs | EMA
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
Due to increase global pressures and interest with environmental issues over the past two decades, environmental management accounting (EMA) has been emerged as a new technique in accounting field in order to provide information in regard to environmental issues for various parties. This paper highlight on EMA concept and reviews the most important drivers that were behind its emergence and spread. EMA is an important tool can help to reduce environmental impacts and improve environmental performance of organizations, as well as achieve a sustainability. The past literature review shows that five main factors significantly contributed in emerging and spreading of EMA concept and practices in several countries around the world; however in developing countries the spreading of EMA is still under level comparing with developed countries. In fact, the issue of adoption, implementation and of EMA remains in early stage particularly in developing countries. This paper provides contribution to the literature of EMA through explain the extent of differences between developed countries and developing countries in this regard. Thus it offers a basis to make further research on EMA in the future. |
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عناصر مشابهة
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