文章基本信息

标题：Environmental Management Accounting Model on the Basis of Environmental Management System in Leather Industry
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作者：Marzie Hatef Jalil ; Mahsa Narimani Abar ; Fatemeh Dadashian 等
期刊名称：International Journal of Environmental Science and Development
印刷版ISSN：2010-0264
出版年度：2016
卷号：7
期号：1
页码：52-58
DOI：10.7763/IJESD.2016.V7.740
摘要：AbstractEnvironmental management system (EMS) is a useful approach for improving the environmental function of organizations. Since the main decisions of environmental management depends on the costs and benefits of the suggested changes in the environmental behavior of the firm, Environmental management accounting (EMA) seems to be an essential and fundamental step for establishing an efficient environmental management. EMA is unfortunately most likely ignored or not enough discussed in neither management nor environmental fields, especially in developing countries. Therefore, this research aims to implement the environmental management accounting in a leather factory of Iran. Furthermore, this practical research introduces a suitable and practical model for implementation of EMA in the mentioned industry. Leather industry is considered to be a polluting industry and has harmful impacts on the environment. Thus, EMA can be quite helpful in this regard. In summary, in this study, besides studying the EMA approaches in different industries worldwide and their implementation methods, a case study was carried out in leather industry of Iran. In the end a model for EMA implementation in leather industries was produced.
关键词：Accounting; environmental management accounting; environmental management system; leather industries