Adopting Environmental Management Accounting (EMA) in Indonesia

Fuadah, Lukluk and Arisman, Anton (2013) Adopting Environmental Management Accounting (EMA) in Indonesia. Forum Bisnis dan Kewirausahaan, 3 (1). pp. 16-25. ISSN 2089-0001

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    Abstract

    This paper will explain the guidance and benefits of using Environmental Management Accounting (EMA) for the companies in Indonesia. First this paper will explain the definition of EMA. EMA is one of type tools that used for assessment of sustainable aspects of innovations. Furthermore, it will explain the guidance of EMA. The new guidance for EMA is issued by the International Federation of Accountants (IFAC). Two types of information from EMA for internal decision making are physical information and monetary information. Finally, it will explain the benefits of using EMA. There are three benefits of using EMA including compliance efficiency, eco-efficiency and strategic position. In conclusion, it is important for companies in Indonesia, especially for mining, manufacturing companies, to use Environmental Management Accounting (EMA) in their operation.

    Item Type: Article
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Mrs Lukluk Fuadah
    Date Deposited: 08 Jul 2015 12:09
    Last Modified: 08 Jul 2015 12:09
    URI: http://eprints.unsri.ac.id/id/eprint/5595

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