Evolutions of Environmental Management Accounting: Activity-Based Life-Cycle Costing
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 part, passing from 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.
Rea M.A., Stella L. (2012), Aspetti evolutivi dell’Environmental Management Accounting: l’Activity-Based Life-Cycle, Management Control, 2, pp. 43-66, Doi: 10.3280/MACO2012-002003
