文章基本信息

标题：Green Accounting and Management for Sustainable Manufacturing in Developing Countries
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作者：Sherine Farouk ; Jacob Cherian ; Jolly Jacob 等
期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2012
卷号：7
期号：20
页码：36
DOI：10.5539/ijbm.v7n20p36
出版社：Canadian Center of Science and Education
摘要：This article is located within a broad body of literature concerned with environmental accounting and critical of
the current role of accounting. The main purpose of this paper is to analyze the available literature based on the
Environmental accounting (green accounting) and sustainability and to understand how it has been studied and
evaluated by different authors who are working in this area. Current literature focuses on environmental
sustainability and lacks quantitative ways to make capital budgeting decisions. The study suggests that there
should be wide empirical studies in this area so that, through the environmental accounting system we can
analyze the environmental performance of each companies or organizations. A possible conceptual model for
environmental accounting and reporting by Michael John Jones is also suggested in this article. The study
concludes that Environment Management Accounting can likely support decision making in companies towards
better environmental performance today, through structured cost assessment that support effective decision
making, and future proofed product mixes, strategies and investment.