| LEADER |
02180nam a22002177a 4500 |
| 001 |
2014184 |
| 041 |
|
|
|a eng
|
| 044 |
|
|
|b ليبيا
|
| 100 |
|
|
|9 672531
|a Alkisher, Altohami Othman
|e Author
|
| 245 |
|
|
|a Overview of Drivers behind Environmental Management Accounting (EMA)
|
| 260 |
|
|
|b الجامعة الأسمرية الإسلامية - كلية الاقتصاد والتجارة
|c 2018
|g ديسمبر
|
| 300 |
|
|
|a 232 - 269
|
| 336 |
|
|
|a بحوث ومقالات
|b Article
|
| 520 |
|
|
|b 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.
|
| 653 |
|
|
|a الضغوط المالية
|a القضايا البيئية
|a الدول النامية
|
| 692 |
|
|
|b Environmental Management
|b Environmental Costs
|b EMA
|
| 773 |
|
|
|4 الاقتصاد
|4 العلوم السياسية
|6 Economics
|6 Political Science
|c 008
|l 012
|m ع12
|o 1581
|s مجلة العلوم الاقتصادية والسياسية
|t Journal of Economic and Political Sciences
|v 000
|
| 856 |
|
|
|u 1581-000-012-008.pdf
|
| 930 |
|
|
|d y
|p y
|q n
|
| 995 |
|
|
|a EcoLink
|
| 999 |
|
|
|c 1261990
|d 1261990
|
