Envrionmental Accounting
What is environmental management accounting? Environmental management accounting is a combined approach for the transition of data from financial accounting and cost accounting to increase material efficiency, reduce environmental impact and risk and reduce costs of environmental protection. The thinning of the ozone layer, acid rain, air pollution and global warming are some the effects that have occurred as a result of the Chernobyl Incident. At first these issues were not looked at as an accounting issue. Only in the past few years have these concerns started being addressed by the accounting world. A lot of environmental concern groups have argued that most of the developed countries have placed greater value on economic gain instead of the protection of the environment. They feel that humans need to be responsible for them and design strategies that could help preserve the resources of the environment for the future. Many experts believe that these duties should not be placed entirely on environmentalists but should be placed on everyone involved in the design of the project. Corporations are now realizing the role of accountants in environmental issues is becoming very important. Before we can even begin to under
In conclusion governments and corporations must realize the effect that our twenty-four hour society is having on our environment. They must really take a look at environmental management accounting as a solution to make corporations accountable for their disasters in the environment. Chernobyl may have been the first major environmental disaster but it was not the last. The governments and corporations must take an official stand on what will happen the next time a corporation pollutes the environment. Chernobyl still does not have enough funds to cover the cost to close down. Still today there are two reactors running at Chernobyl due to the lack funds. Until the people of the world really look at what is happening in the environment and realize that corporations should not abuse our environment, so that they can prevent another Chernobyl. “The ability to think and plan ahead sets humans apart from other mammals. Never has this ability been more severely tested than now, when the earth must sustain an increasing number of people, many of whom fail to acknowledge the fragility of the environment within which they live.” Lehman, C.R. “Accounting’s changing roles in Social Conflict.” New York: Markus Weiner Publishing Inc. (1992). “What is EMA-Environmental Management Accounting” http://www.env.go (August 10,2003). Tinker, A.M. “Paper Prophets: A Social Critique of Accounting.” (Holt Saunders, Eastbourne). (1985).
Some topics in this essay:
Chernobyl Incident,
Currently MoU,
Nuclear Safety”,
Account NSA,
,
European Parliament,
Understanding MoU,
Human Breakdown,
Chernobyl Eighty,
Phare Tacis,
chernobyl incident,
environmental issues,
environmental accounting,
management accounting,
environmental management,
environmental management accounting,
costs human,
costs human breakdown,
accounting process,
costs environmental,
human breakdown,
environmental disasters,
accounting organizations society,
human breakdown 53,
breakdown 53 costs,
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Approximate Word count = 3332
Approximate Pages = 13 (250 words per page double spaced)
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