Evolutions of Environmental Management Accounting: Activity-Based Life- Cycle Costing

Author/s Michele A. Rea, Lucia Stella
Publishing Year 2012 Issue 2012/2 Language Italian
Pages 24 P. 43-66 File size 723 KB
DOI 10.3280/MACO2012-002003
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Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting’s limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the “traditional” Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

Keywords: Environmental Management Accounting, environmental cost, Life- Cycle Costing, Activity-Based Life-Cycle Costing, future outlook.

Michele A. Rea, Lucia Stella, Aspetti evolutivi dell’Environmental Management Accounting: l’Activity-Based Life-Cycle Costing in "MANAGEMENT CONTROL" 2/2012, pp 43-66, DOI: 10.3280/MACO2012-002003