Research Article

Environmental management accounting: roadblocks on the way to the green and pleasant land

  1. Roger L Burritt*

Article first published online: 8 JAN 2004

DOI: 10.1002/bse.379

Issue

Business Strategy and the Environment

Business Strategy and the Environment

Volume 13, Issue 1, pages 13–32, January/February 2004

Additional Information

How to Cite

Burritt, R. L. (2004), Environmental management accounting: roadblocks on the way to the green and pleasant land. Bus. Strat. Env., 13: 13–32. doi: 10.1002/bse.379

Author Information

  1. The Australian National University, Australia

*School of Business and Information Management Reader, The Australian National University, Canberra, ACT 0200, Australia.

Publication History

  1. Issue published online: 8 JAN 2004
  2. Article first published online: 8 JAN 2004
  3. Manuscript Accepted: 13 AUG 2003
  4. Manuscript Revised: 17 JUN 2003
  5. Manuscript Received: 31 MAR 2003

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Abstract

Environmental management accounting (EMA) is concerned with the accounting information needs of managers in relation to corporate activities that affect the environment as well as environment-related impacts on the corporation. It is an area of practice and research that has developed rapidly in the last ten years. This paper briefly considers some of the main conceptual and practical problems encountered in environmental management accounting and challenges and opportunities for the future. It concludes with a call for further case based research studies into investment appraisal, costing and performance management aspects of environmental management accounting. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.

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