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Abstract

Environmental management accounting (EMA) and cleaner production assessment (CPA) both are considered effective tools to assist industries improve their production performance, minimize pollution and progress toward sustainable development. The paper presents the development of a suitable methodology integrating these two tools in order to facilitate approach of EMA to industries, to reflect environmental costs in the company’s financial statements for more sustainable business plans and accurate evaluation of the effectiveness of applied CP measures. This method is expected to be a new solution for the difficulties of EMA in approaching industries and for the limitations of existing accounting system in quantifying efficiencies of CP measures.



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Issue: Vol 14 No 3 (2011)
Page No.: 15-25
Published: Sep 30, 2011
Section: Sciences of Earth and Environment - Research article
DOI: https://doi.org/10.32508/stdj.v14i3.1970

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Creative Commons License

Copyright: The Authors. This is an open access article distributed under the terms of the Creative Commons Attribution License CC-BY 4.0., which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

 How to Cite
Do, H., & Le, H. (2011). NEW METHODOLOGY INTEGRATING ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) AND CLEANER PRODUCTION ASSESSMENT (CPA) TO EFFECTIVELY CONTROL OF INDUSTRIAL POLLUTION. Science and Technology Development Journal, 14(3), 15-25. https://doi.org/https://doi.org/10.32508/stdj.v14i3.1970

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