Autori
A. Rea, Michele
Stella, Lucia

Titolo
Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing
Periodico
MC
Anno: 2012 - Volume: 2012/2 - Fascicolo: 2 - Pagina iniziale: 43 - Pagina finale: 66

Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting’s limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the “traditional” Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.



SICI: 2239-0391(2012)2012/2:2<43:AEDMAL>2.0.ZU;2-P
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=46562&Tipo=Articolo PDF

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