Success Factors in Developing EMA—Experiences from Four Follow-Up Case Studies in Finland

Kumpulainen, Anna; Pohjola, Tuula

doi:10.1007/978-1-4020-8913-8_27

Cited by 4 publications

(4 citation statements)

References 5 publications

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“…Some companies that have implemented EMA methodologies even discontinue implementing them (Kumpulainen & Poohjola,2008). EMA was found not to be value-adding for some adopters, and behavioral constraints have obstructed the smooth operation of the practice (Chang & Deegan, 2008;Gale, 2006a;Kumpulainen & Pohjola, 2008). These problems and challenges reported by a few companies having a pilot EMA project in their organization indirectly tell us that EMA implementation may also lead to unintended consequences and the method itself might have weaknesses that we do not realize, and which are worthwhile to be examined.…”

Section: Conclusion and Suggestion For Future Researchmentioning

confidence: 97%

Consequences of Environmental Management Accounting (Ema): The Theory Behind

Ariffin

2020

ijbass

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The need for Environmental Management Accounting (EMA) can be associated with the major problems of environmental degradation that lead to other concerns, such as legitimacy and competitive issues. EMA is seen as a management accounting innovation whose consequence is a boost to corporate performance. EMA can benefit the competitive position of a firm by directing the attention of its managers towards potential cost reduction or potential areas for differentiation. EMA can also help firms gain resource productivity and process efficiency, which will result in the reduction of waste and improved the financial profitability of the firm. In other words, EMA practically improves both the environmental and economic performance of a firm. However, despite all these success stories, many firms are still reluctant to take a more proactive approach to EMA, perhaps due to a perceived lack of evidence that the benefits exceed the costs of pursuing these initiatives. The findings so far may also not be generalizable since they are based on descriptive statistics rather than rigorous hypothesis testing. There has been little empirical evidence regarding the impact of EMA on the business success of the firm. This is due to prior EMA studies that have made limited use of a theory that attempts to explain the consequences of the practice. Most research has focused on descriptive work and researchers seem to be unwilling to move beyond action-based case studies in further develop the framework of EMA practice and firm performance. This has raised a concern on the need for theoretical explanation on the consequences of EMA. As it is important to gauge the effects of EMA on firm performance, this study provides a discussion of how EMA could help companies in Malaysia to enhance both their economic and environmental performance and by this to encourage firms to put EMA in practice for their sustainable growth.

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Section: Conclusion and Suggestion For Future Researchmentioning

confidence: 97%

Consequences of Environmental Management Accounting (Ema): The Theory Behind

Ariffin

2020

ijbass

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“…In implementing EMA, Kumpulainen and Pohjola (2008) advice that the organisation's process is described in detail, the organisation's environmental impact be accounted and the organisation calculate its environmental costs and propose improvement areas in the process. Furthermore, Gray et al (2001) advice organisations to emphasise on how not what to account for the physical and monetary information, with the focus on energy usage, and management and control of waste as environmental improvement parameters could also be of help to EMA implementation.…”

Section: Proposed Framework For Ema Implementationmentioning

confidence: 99%

“…When EMA implementation is considered, literature provides steps on how EMA could effectively be implemented in organisations (Gray et al 2001;Jasch et al 2010;and Kumpulainen & Pohjola 2008). Thus by following these steps and by adopting the proposed framework of 'United Nations' expert working group on EMA' (see Appendix II), EMA can effectively be implemented in the sector.…”

Section: Conclusion and Recommendationsmentioning

confidence: 99%

Establishing a ‘Green’ Management Accounting Environment in the Eritrea Marble Sector

Haile¹,

Lubbe²,

Meyer³

2019

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Purpose-The purpose of the study is to examine the environmental cost identification and usage of Eritrea marble sector and based on the findings to determine the level of effectiveness of EMA implementation for the sector. Research approach-In the study a quantitative research approach with descriptive statistical analysis was used. A questionnaire was used for collecting primary data. Questionnaire survey was undertaken in the senior staff of the available three marble organisations. The secondary source for the study was acquired from the latest audited internal documents of the organisations. Findings-Findings revealed that the sector had a significant impact on environment. Its practice on environmental-related activities and environmental management practices however was at infant stage. The sector was not able to properly identify and allocate its environmental costs. However, by minimising the challenges that impede EMA implementation, from overall results it was apparent that EMA establishment for the sector is feasible. Originality/ Value-Evidences from ministry of mines and energy confirm that the study is the first in Eritrea. The study attempts to analyse the Eritrea marble sector's environmental cost identification and usage, and based on the findings to determine the level of effectiveness of EMA implementation for the sector. The paper provides important insight on EMA implementation.

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“…Tudi v Poročilu MA, A Report of the Millenium Ecosystem Assessment (2005), je izpostavljena ugotovitev, da bodo naravni viri veliko bolje zaščiteni, če bodo o njih odločali v vršnem managementu kot pa le v oddelkih, odgovornih za okolje, ki imajo relativno šibko moč odločanja. Sicer pa Kumpulainen in Pohjola (2009) navajata, da se v mnogih podjetjih okoljskih izzivov ne obravnava kot enega integralnih delov osrednjih poslovnih procesov, ampak raje kot način za pomirjanje okoljsko osveščenih deležnikov. Nadalje razlagata, da so v primeru, če glavne dejavnosti panoge nimajo jasno izraženih okoljskih vplivov ali podjetje ni v povezavi s končnimi kupci, lahko okoljski vidiki lažje ignorirani.…”

Section: Temeljne Značilnosti Okoljskega Upravljanja Podjetijunclassified

Indeks okoljske uspešnosti in okoljsko poročanje podjetij predelovalne dejavnosti v Republiki Sloveniji

Babic¹,

Kodrič²,

Biloslavo³

2018

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Izdaja je sofinancirana po pogodbi ARRS za sofinanciranje izdajanja znanstvenih monografij v letu 2018. Kataložni zapis o publikaciji (CIP) pripravili v Narodni in univerzitetni knjižnici v Ljubljani COBISS.SI-ID=297110784 ISBN 978-961-7055-13-9 (pdf) ISBN 978-961-7055-14-6 (html) Preglednice in slike Uvod Problematika okoljskega obremenjevanja in okoljskega upravljanja v industriji Temeljne značilnosti obremenjevanje okolja v industriji Zrak Voda Odpadki in nevarni odpadki Nevarni odpadki Temeljne značilnosti okoljskega upravljanja podjetij Prostovoljni pristopi k varstvu okolja Okoljska zakonodaja o industrijskem onesnaževanju v RS Odpadki Vode Zrak Vsebina 7 Rezultati po oddelkih Analiza rezultatov Indeksa okoljske uspešnosti za celotni prah-zrak, G IU zrak Primerjava okoljske uspešnosti za celotni prah-zrak med »anorganskimi« in »organskimi« podjetji Rezultati po oddelkih Preskus statistične pomembnosti razlik med okoljsko uspešnostjo med skupino anorganskih in organskih podjetij za kazalnik celotni prah-zrak Ugotavljanje povezave med Indeksom okoljske uspešnosti in kakovostjo okoljskega poročanja Rezultati analize povezanosti okoljske uspešnosti in kakovosti okoljskega poročanja: Ugotavljanje povezanosti med osvojitvijo standarda ISO 14001in okoljsko uspešnostjo ter povezanosti med osvojitvijo standarda ISO 14001 in kakovostjo okoljskega poročanja Preverjanje hipoteze H2a Preverjanje H2b Ugotavljanje povezanosti med Indeksom okoljske uspešnosti in kakovostjo okoljskega poročanja podjetij s pretežno anorganskim oz. organskim načinom onesnaževanja Ugotavljanje povezave med Indeksom okoljske uspešnosti in kakovostjo okoljskega poročanja podjetjih s pretežno anorganskim načinom onesnaževanja Ugotavljanje povezave med Indeksom okoljske uspešnosti in okoljskim poročanjem pri podjetjih s pretežno organskim načinom onesnaževanja Ugotavljanje povezave med intenziteto onesnaževanja in kakovostjo okoljskih poročil Interpretacija rezultatov empiričnega dela raziskave Okoljska poročila Okoljska uspešnost Povezanost okoljske uspešnosti in kakovosti okoljskega poročanja ISO 14001 in okoljska uspešnost podjetij ISO 14001 in kakovost okoljskega poročanja

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Success Factors in Developing EMA—Experiences from Four Follow-Up Case Studies in Finland

Cited by 4 publications

References 5 publications

Consequences of Environmental Management Accounting (Ema): The Theory Behind

Consequences of Environmental Management Accounting (Ema): The Theory Behind

Establishing a ‘Green’ Management Accounting Environment in the Eritrea Marble Sector

Indeks okoljske uspešnosti in okoljsko poročanje podjetij predelovalne dejavnosti v Republiki Sloveniji

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