Contemporary Environmental Accounting [Paperback]Issues, Concepts and Practiceby Stefan Schaltegger and Roger Burritt
Usually ships within 8 to 10 working days Description of Contemporary Environmental Accounting"Contemporary Environmental Accounting: Issues, Concepts and Practice" 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. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants should 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 relevant for all those who are interested in how environmental issues influence accounting. Title Information
Write a review of this book Customer Reviews from AmazonAbout Stefan Schaltegger and Roger BurrittDr Stefan Schaltegger was appointed a full Professor of Management and Business Economics at the University of Lueneburg, Germany, in 1999. Between 1996 and 1998 he was an Assistant Professor of Economics at the Center of Economics and Management (WWZ) at the University of Basel, Switzerland, where in 1998 he became an Associate Professor of Business Administration. His research areas include corporate environmental accounting and environmental information management, sustainable finance, sustainable entrepreneurship, stakeholder management, environmental and spatial economics and the integration of environmental management and economics. Stefan is a member of a number of international editorial boards and committees associated with business and environment interrelationships and has presented papers and lectured widely throughout Europe. He also spent one year as Visiting Research Fellow at the University of Washington, Seattle, USA.Roger Burritt, BA (Jt Hons.) (Lancaster, UK), M. Phil. (Oxford, UK), FCPA (Australia), CA (Australia), ACIB (London, UK), is a Senior Lecturer in the Department of Commerce at The Australian National University (ANU) in Canberra, Australia, where environmental and management accounting are his main areas of research and teaching. He is also the International Co-ordinator of the ANU's Asia Pacific Centre for Environmental Accountability (APCEA) - a networking group for people with an interest in environmental accounting and accountability. APCEA has branches in Argentina, Australia, China, Japan and New Zealand. Contents of Contemporary Environmental Accounting1. Purpose and structureQuestions PART 1: Introduction and Framework 2. The emergence of environmental accounting 2.1 Overview 2.2 Reasons for emergence 2.4 Changing cost relations 2.5 Poorly co-ordinated collection of environmental data Questions for review 3. The purpose of managing environmental information 3.1 Environmental information as purpose-oriented knowledge 3.2 Necessary objective 3.3 Sustainable development 3.4 Corporate eco-efficiency 3.5 The relation between sustainable development and eco-efficiency 3.6 Enhancing corporate sustainability and eco-efficiency as the purpose of environmental accounting 3.7 Further goals of environmental accounting 3.8 Information requirements to operationalise corporate sustainability and eco-efficiency Questions for review 4. The environmental accounting framework 4.1 The structural framework 4.2 Stakeholders influencing the agenda of environmental accounting Questions for review PART 2: Environmental Issues in Conventional Accounting 5. Overview, criticism and advantages of conventional accounting 5.1 Overview 5.2 Criticism and advantages of conventional accounting 5.3 Accounting for environmentally induced financial impacts Questions for review 6. Environmental management accounting 6.1 Introduction 6.2 Consideration of benefits and costs with regard to sustainable development and eco-efficiency 6.3 Current methods of environmental cost accounting 6.4 The tracking and tracing of environmental costs 6.5 Allocation of environmentally induced costs 6.6 Consideration of environmentally induced financial effects in investment appraisal 6.7 The balanced scorecard 6.8 Summary Questions for review 7. Environmental issues in financial accounting and reporting 7.1 Introduction 7.2 Stakeholders influence financial accounting 7.3 Environmentally induced costs: assets or expenses? 7.4 Treatment of environmentally induced expenses 7.5 Treatment of environmentally induced financial impacts on assets 7.6 Treatment of liabilities 7.7 Treatment of tradable emission allowances 7.8 The management's discussion and analysis 7.9 Summary Questions for review 8. Environmental shareholder value and environmental issues in other accounting systems 8.1 Introduction 8.2 Standardisation of financial reporting and the value of information for investors 8.3 Approach, advantages, and disadvantages of the shareholder value concept 8.4 How does environmental management influence shareholder value? 8.5 Consequences for environmental management 8.6 Summary Questions for review PART 3: Ecological Accounting 9. Overview and emergence 9.1 The main approaches to managing environmental information 9.2 The emergence of LCA and ecological accounting Questions for review 10. The efficiency of approaches to environmental information management 10.1 Environmental information as subject matter of measurement 10.2 General considerations and model 10.3 Evaluation of the eco-efficiency of the present approach to product life-cycle assessment (LCA) Questions for review 11. Internal ecological accounting 11.1 Introduction 11.2 Basic procedures and their historical development 11.3 Definition of accounts and recording 11.4 Aggregation 11.5 Impact assessment Questions for review 12. External ecological accounting and reporting of environmental impacts 12.1 Stakeholders, regulations and incentives 12.2 Effects of current regulations that require the reporting of environmental impacts 12.3 Conventions of ecological accounting 12.4 Consolidation 12.5 Summary Questions for review PART 4: Integration 13 Integration with eco-efficiency indicators 13.1 Overview 13.2 Convergence of economic and environmental interests 13.3 Integration of information management systems 13.4 Developing eco-efficiency indicators 13.5 Benchmarking 13.6 Limits and important criteria 13.7 Summary and implications Questions for review 14. Integrating eco-efficiency-oriented information management into the corporate environmental management system 14.1 Introduction 14.2 Standards of corporate environmental management 14.3 Methods of corporate environmental management 14.4 Management eco-control 14.5 Summary of this chapter Questions for review 15. Summary |
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