Contemporary Environmental Accounting

Issues, Concepts and Practice

Stefan Schaltegger, Roger Burritt (Autoren)

Buch | Softcover

462 Seiten

2000
Greenleaf Publishing (Verlag)
978-1-874719-35-9 (ISBN)

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This work has been written in order to provide an up-to-date textbook in the rapidly developing field of environmental accounting. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organizational managers.

Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic.

The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting.

A solutions manual is available on request with the purchase of this book.

DR STEFAN SCHALTEGGER is Professor of Management and Business Economics at the University of Lueneburg, Germany. ROGER BURRITT is a Senior Lecturer in the Department of Commerce at The Australian National University (ANU) in Canberra, Australia.

Foreword

John Elkington, Chair, SustainAbility Ltd

Foreword

Susan McLaughlin, US Environmental Protection Agency

Foreword

Patrick Ponting FCPA, National President, Australian Society of CPAs

Foreword

Dr Claude Martin, Director General, WWF International

Foreword

Stig Enevoldsen, Chairman, International Accounting Standards Committee

1. Purpose and structure

Part 1: Introduction and framework

2. The emergence of environmental accounting

3. The purpose of managing environmental information

4. The environmental accounting framework

Part 2: Environmental issues in conventional accounting

5. Overview, criticism and advantages of conventional accounting

6. Environmental management accounting

7. Environmental issues in financial accounting and reporting

8. Environmental shareholder value and environmental issues in other accounting systems

Part 3: Ecological accounting

9. Overview and emergence

10. The efficiency of approaches to environmental information management

11. Internal ecological accounting

12. External ecological accounting and reporting of environmental impacts

Part 4: Integration

13. Integration with eco-efficiency indicators

14. Integrating eco-efficiency-oriented information management into the corporate environmental management system

15. Summary

Erscheint lt. Verlag	1.10.2000
Verlagsort	Saltaire
Sprache	englisch
Maße	156 x 234 mm
Gewicht	690 g
Themenwelt	Naturwissenschaften ► Biologie ► Ökologie / Naturschutz
	Technik ► Umwelttechnik / Biotechnologie
	Wirtschaft ► Betriebswirtschaft / Management ► Marketing / Vertrieb
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	1-874719-35-7 / 1874719357
ISBN-13	978-1-874719-35-9 / 9781874719359
Zustand	Neuware