Development of environmental management accounting and EMAS over time
نویسندگان
چکیده
منابع مشابه
Sustainable Development Indicators and Environmental-Economic Accounting
The central subject of a policy for sustainable development is the coordination of the different sector policies with the objective of finding a balance between conflicting economical, ecological and social goals. The headline indicators for sustainable development itself are mainly a communication tool directed to the general public and the media. They are used for describing important problem...
متن کاملThe origin and development of management accounting
The aim of this anicle is to investigate the origin and development of management accounting and to assess to what extent it has been based on functional principles. For the purpose of the analysis management accounting thought is categorised into three frameworks namely functional , interpretative and radical (Hopper and Powell 1985). It finds that in respect of the origin of the subject two o...
متن کاملEnvironmental Cost - An Environment Management Accounting Component
The present article intends to highlight the importance of the impact of the economic activities on the environment, and of its integration in the decisional and financial system of the national economic entities. During the last decade, a new challenge has appeared for the professional accountant, namely that of the environmental accounting, meant to maximize life quality. Environmental accoun...
متن کاملlangauge needs analysis of undergraduate business management and economics students
the aim of conducting this study was to investigate the foreign language learning needs of undergraduate economics students and business management students in faculties of social sciences of alzahra and azad naragh university. in the study, which was designed on the basis of a qualitative-quantitative basis using interviews and questionnaires, 146 female undergraduate business management as we...
15 صفحه اولEnvironmental Accounting as a Tool for Environmental Management System
This paper reviews about the relationship of environmental accounting and environmental management system in order to determine the sustainability of organization. In past, the traditional approach of operations management has been used to evaluate an organization’s performance based on cost, quality and profit without giving due consideration in preserving the environment. It also identified t...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
سال: 2013
ISSN: 1211-8516,1211-8516
DOI: 10.11118/actaun201260040307