حسايداري مديريت محيط زيست

Environmental Management Accounting

This paper aims to contribute to our understanding of the Environmental Management Accounting (EMA) by explaining the conceptual framework of EMA. With the emergence of environmental accounting in the last two decades, various perceptions of the concept of environmental accounting have been developed. Increased emphasis upon EMA systems are largely required by the management in need of information to help them achieve goals of their various organization segments. Development of a general framework of EMA can offer a way forward for management seeking to adopt EMA systems. According to the different types of information related to corporate environmental aspects, environmental accounting is considered to consist of monetary environmental accounting and physical environmental accounting. Thus, EMA framework should cover both monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA). Additional dimensions of EMA tools have been emphasized (such as past-oriented vs. future oriented) in this paper.