Environmental Management Accounting [EMA]
Environmental Management Accounting [EMA] is becoming increasingly important not only for environmental management
decisions and development of environmental management systems (EMS), but also for all types of routine management activities, such as product and process design, cost allocation and control, capital budgeting, purchasing, product pricing and performance evaluation. Companies, which use EMA as a part of integrated management system, are provided with accurate and comprehensive information for the measurement and reporting of environmental performance.
Read carefully the real life ‘environmental costing at G H Michelle
Sons’ p. 805 and other reading provided below and answerthe questions that follow in an essay format. Strictly adhere to the word
1. Identify and explain the key ideas of at least three social and political theories that might be considered
appropriate in explaining sustainability issues in organisations.
2. Provide reasonable evidence from literature on the growing importance of EMA (global and Australian perspective) and highlight the significant achievements in the country/region/industry/company.
3. Discuss the changing role of management accountants with respect to environmental costing.
4. Performing assessment of environmental costs in one day is myth or miracle? Discuss the challenges that an organization would face in assessing environmental costs.
5. Jasch  states that sum of all environmental costs often provides a frightening picture oftotal annual costs of inefficiency.” Do you agree with her view? Why or Why not? [Provide reasonable evidence to support your answer.
References but not limited to
1. Christine Jasch, ‘The use of Environmental
Management Accounting (EMA) for identifying environmental costs’, Journal of Cleaner Production, Volume 11, Issue 5, September 2003, Pages 557-575, ISSN 0959-5525, http://dx.doi.org/10.1015/So959-5525(02)00107-5.
2. Christine Jasch, ‘Howto perform an environmental management
cost assessment in one day’, Journal of Cleaner Production, Volume 14, Issue 14, 2005, Pages 1194-1213, ISSN 0959-5525,
3. Emilia Vasile, Mariana Man, ‘Current Dimension of Environmental Management
Accounting,’ Procedia – Social and Behavioral Sciences, Volume 52, 24 October 2012, Pages 555-570, ISSN 1877-0428,
4. Katherine L. Christ, Roger L. Burritt, ‘Environmental management accounting: the
significance of contingent variables for adoption’, Journal of Cleaner Production, Volume 41, February 2013, Pages 153-173, ISSN
5. Lisa McManus, ‘Customer accounting and marketing performance measures in
the hotel industry: Evidence from Australia,’ International Journal of Hospitality Management, Volume 33, June 2013, Pages 140-152, ISSN
5. Robert Gale, ‘Environmental management accounting as a reflexive
modernization strategy in cleaner production,’ Journal of Cleaner Production, Volume 14, Issue 14,2005, Pages 1228-1235, ISSN 0959-5525,
There readings are from the Monash University Database. if you have any questions please
email me. please label what section applies to the question so i will know where it is within the essay.
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