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دانلود رایکان مقاله انگلیسی ISI با موضوع شیوه های حسابداری مدیریت محیطی در شرکت های تولیدی متوسط کوچک

عنوان فارسی مقاله:

شیوه های حسابداری مدیریت محیطی در شرکت های تولیدی متوسط کوچک

عنوان انگلیسی مقاله:

Environmental management accounting practices in small medium manufacturing firms

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2. Literature review

2.1 Environmental management accounting (EMA)

EMA has been defined as the management of environmental and economic performance through the development and implementation of an appropriate environment-related accounting system and practice which may include reporting and auditing (IFAC, 2005). Given the increasing importance of environmental management and its role in managing and reducing environmental impacts, the development of an environmental management system (EMS) has begun to attract greater interest and attention. This system can assist the management of firms to achieve their goals. An EMS comprises resources, processes, practices, procedures, responsibility, planning activities and structure, to develop, implement, achieve, review and maintain environmental policies (Wilmshurst and Frost, 2001).The accounting should play an active role in the practice and success of the EMS and should be integrated into the environmental process. EMA has become an important part of environmental accounting infrastructure. In this context, Yusoff and Norzima (2000) stressed on the importance of examining both internal and external factors which may contribute to a firm’s success and performance. Accordingly, failure to create a clear vision and direction, adopt changes, develop effective strategies, and have a clear understanding of this system will result in the failure of achieving the firm’s targets (see Yusoff and Norzima, 2000). Thus, this current study argues that proper techniques of EMA are crucial for the SMEs to be successful and attain sustainable development.