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Aspetti evolutivi dell?Environmental Management Accounting: l?Activity-Based Life-Cycle Costing

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  • Michele A. Rea
  • Lucia Stella

Abstract

Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting?s limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the ?traditional? Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

Suggested Citation

  • Michele A. Rea & Lucia Stella, 2012. "Aspetti evolutivi dell?Environmental Management Accounting: l?Activity-Based Life-Cycle Costing," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2012(2), pages 43-66.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2012-002003
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