Article

Environmental Management, Measurement, and Accounting: Information for Decision and Control?

Nola Buhr and Rob Gray

in The Oxford Handbook of Business and the Natural Environment

Published in print November 2011 | ISBN: 9780199584451
Published online January 2012 | | DOI: http://dx.doi.org/10.1093/oxfordhb/9780199584451.003.0023

Series: Oxford Handbooks in Business and Management

Environmental Management, Measurement, and Accounting: Information for Decision and Control?

More Like This

Show all results sharing these subjects:

  • Business and Management
  • Accounting
  • Business Strategy

GO

Show Summary Details

Preview

This article investigates the nature and detail of environmental management systems. It explores how environmental management systems and the organization's management control systems might (or might not) be brought into harmony. The relationship between environmental management systems, environmental management accounting, and the natural environment are explained. The level of integration between environmental management systems and management control systems depends upon the strategy and objectives of the organization and the status of the environment. As long as win-win opportunities exist, the development and integration of environmental management systems and management control systems is a clear imperative. Full-cost accounting is considerably more demanding than environmental accounting and even more subjective. Despite pessimism (or perhaps it is just realism), one have an abiding belief in the importance of understanding humanity's relationship with the natural environment and the role that environmental management accounting and environmental management systems can play in that relationship.

Keywords: environmental management systems; management control systems; organization; environmental management accounting; natural environment; environmental accounting; full-cost accounting

Article.  7869 words. 

Subjects: Business and Management ; Accounting ; Business Strategy

Full text: subscription required

How to subscribe Recommend to my Librarian

Buy this work at Oxford University Press »

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.