Conventional management accounting practices do not provide adequate information for managing the
environment in a world where environmental concerns, as well as environment-related costs, revenues, and
benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the
interaction between the economic, social and technological factors in the development process to achieve
conditions for sustainable development.
In this study, a survey and case study technique is used to document a South African perspective on EMA. The
findings indicate that, while EMA is gaining increasing awareness, its application is still at its infancy. Some of
the elements of EMA may be found in practice, but they are not called EMA. Based on the findings, ten steps
for implementing EMA are suggested.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:tut/oai:encore.tut.ac.za:d1001075 |
| Date | 19 April 2007 |
| Creators | Ambe, CM |
| Publisher | Southern African Journal of Accountability and Auditing Research |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Text |
| Format | |
| Rights | Southern African Journal of Accountability and Auditing Research |
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