Abstract
Firms need information for both financial and managerial accounting. On the financial side, information is required for a range of uses such as corporate financial planning and control, performance evaluation, and to verify credit worthiness and taxes owed. On the management side—the focus of this chapter—the emphasis is on controlling costs. The relationship between the environment and managerial accounting can be seen through the lens of cost control. This is because managerial accounting emphasizes the use of accounting information to serve “business managers in making capital investment decisions, costing determinations, process/product design decisions, performance evaluations, and a host of other forward- looking business decisions” (EPA, 1996: 28).
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Anderson, T., Elias, N. and Daniel Zéghal. 1998. Environmental Management and Reporting, Research Study Series, Certified General Accountants of Canada. CGA, Vancouver.
Canadian Institute of Chartered Accountants. 1993. Environmental Costs and Liabilities: Accounting and Financial Reporting Issues. CICA, Toronto.
Canadian Institute of Chartered Accountants. 1994. Environmental Reporting in Canada: A Survey of 1993 Reports. CICA, Toronto.
Ditz, Daryl; Janet Ranganathan and R. Dairy 1 Banks (eds.). 1995. Green Ledgers: Case Studies in Corporate Environmental Accounting. Washington: World Resources Institute.
Elkington, John. 1998. Cannibals With Forks: The Triple Bottom Line of 21st Century Business. New Society Publishers. Gabriola Island, British Columbia.
Environmental Protection Agency. 1995. Environmental Cost Accounting for Capital Budgeting: A Benchmark Survey of Management Accountants. United States, EPA, Washington, D.C.
Environmental Protection Agency. 1996. An Introduction to Environmental accounting as a Business Management Tool: Key Concepts and Terms. United States, EPA, Washington, D.C.
Epstein, M.J. 1996. Measuring Corporate Environmental Performance: Best Practices for Costing and Managing an Effective Environmental Strategy. A Research Study for the Institute of Management Accountants. Irwin Professional Publishing and the IMA Foundation for Applied Research: New Jersey. Financial Post. 18 January, 1999. “Skeena not out of woods despite lifeline.” 18 January, C3.
Fuller, Donald A. 1999. Sustainable Marketing: Managerial-Ecological Issues. Sage Publications Inc., Thousand Oaks, California.
Gray, Rob. 1996. Corporate Reporting for Sustainable Development: Accounting for Sustainability in AD 2000, pages 173–196 in Richard Welford and Richard Starkey (Eds.) Business and the Environment. Earthscan. London.
ICF Incorporated. 1996. Full Cost Accounting for Decision-Making at Ontario Hydro: a Case Study. Washington: U.S. Environmental Protection
Judd, Greg. 1996. Environmental Accounting and Reporting Practices, pages 61–84 in Brett Ibbotson and John-David Phyper (Eds). Environmental Management in Canada. McGraw-Hill Ryerson Limited. Toronto.
Reid, Fraser and Schoeffel (1997), [details to follow]
Schaltegger, Stefan, Muller, Kaspar and Hennriette Hindricksen. 1996. Corporate Environmental Accounting by Stefan Schaltegger, Kaspar Muller, and Hennriette Hindricksen. John Wiley and Sons. Chichester.
Schmidheiny, Stephan. 1992. Changing Course: A Global Perspective on Development and the Environment. Cambridge, Massachusetts.
Shank, John K. and Vijay Govindarajan. 1993. Strategic Cost Management: the New Tool for Competitive Advantage. New York: Free Press.
Society of Management Accountants of Canada. 1996. Tools and Techniques of Environmental Accounting for Business Decisions. The Society of Management Accountants of Canada, Hamilton, Ontario.
Society of Management Accountants of Canada. 1997. Accounting for Sustainable Development: A Business Perspective. The Society of Management Accountants of Canada, Hamilton, Ontario.
White, Allen L., Davage, Deborah and Karen Shapiro. 1996. Life Cycle Costing: Concepts and Applications pp. 7–1 to 7–19 in Mary Ann Curran (Ed.), Environmental Life Cycle Assessment. McGraw -Hill. New York.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2001 Springer Science+Business Media New York
About this chapter
Cite this chapter
Gale, R.J.P., Stokoe, P.K. (2001). Environmental Cost Accounting and Business Strategy. In: Madu, C.N. (eds) Handbook of Environmentally Conscious Manufacturing. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-1727-6_6
Download citation
DOI: https://doi.org/10.1007/978-1-4615-1727-6_6
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4613-5698-1
Online ISBN: 978-1-4615-1727-6
eBook Packages: Springer Book Archive