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Expanding environmental management accounting: an experimental construct to integrate material wastes and emission flows

Author

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  • Somnath Debnath

Abstract

Within environmental management accounting (EMA) methodologies, material flow cost accounting (MFCA) has been successful in changing traditional attitudes of corporate organisations towards material wastes from production activities and supporting management with information to improve resource utilisations and material yields. However, EMA has not been able to expand itself beyond material wastes and cover greenhouse gas (GHG) emissions. On the contrary, GHG accounting has institutionalised itself as an independent framework to capture and report greenhouse gases from organisational activities and help firms manage its GHG related risks. The author proposes an experimental construct to integrate these two frameworks, based on their complementarity and commonality of organisational processes, and validates the construct with the help of a case example. The author believes that the proposed unification would help EMA to cover major environmental risks of businesses within single framework, help management with better information flow, and support environmentally-conscious decision-making.

Suggested Citation

  • Somnath Debnath, 2014. "Expanding environmental management accounting: an experimental construct to integrate material wastes and emission flows," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 16(2), pages 119-133.
    • Handle: RePEc:ids:ijbisy:v:16:y:2014:i:2:p:119-133
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    Citations

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    Cited by:

    1. Michael Fakoya, 2015. "Adopting material flow cost accounting model for improved waste-reduction decisions in a micro-brewery," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 17(5), pages 1017-1030, October.
    2. Silas Mukwarami & Huibrecht M. Poll, 2024. "Critical environmental management accounting practices influencing service delivery of growing cities in a developing economy: a review and conceptual framework," Environment Systems and Decisions, Springer, vol. 44(3), pages 710-739, September.

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