Environmental accounting dimensions: Pros and cons of trajectory convergence and increased efficiency
2005 (English)In: Implementing Environmental Management Accounting: Status and Challenges / [ed] Rikhardsson, PM; Bennett, M; Bouma, JJ; Schaltegger, S, 2005, Vol. 18, 63-80 p.Conference paper (Refereed)
Three dimensions of physically based environmental accounting are indicated-regional, company and product accounting-these have developed along different paths. In the globalised and highly specialised economy of today, company activities and their services are multinational and are to a decreasing degree to be seen as a subset of regions. Consequently, these accounting practices intersect each other, on three dimensions, from micro to macro levels. Even though they are all based on physical and energy input/output (I/O) analysis the differences in terminology, structure and evaluation methods make it difficult to exchange data and use them efficiently. This paper explores several aspects of these three environmental accounting dimensions such as the control engineering tradition, the lack of adequate data and the resource consuming work as well as incompatibility, overlapping scopes and aims. The conclusion is that the three accounting dimensions are similar in construction in spite of a development in independent paths. The differences are not primarily the three-letter acronyms of the tools but the objectives and control scope used in studies. If adopting a common framework and a global all-dimensional nomenclature there are great potentials for increasing the work efficiency, making the tools towards sustainability more sustainable.
Place, publisher, year, edition, pages
2005. Vol. 18, 63-80 p.
, ECO-EFFICIENCY IN INDUSTRY AND SCIENCE, 18
Economics and Business Environmental Sciences
IdentifiersURN: urn:nbn:se:kth:diva-43260ISI: 000232403000004ISBN: 1-4020-3371-0OAI: oai:DiVA.org:kth-43260DiVA: diva2:448744
6th Annual Conference of the Environmental-Management-Accounting-Network (EMAN) Location: Aarhus Sch Business, Aarhus, DENMARK Date: JAN 23-24, 2003
QC 201110182011-10-182011-10-142011-10-18Bibliographically approved