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Theoretical and Applied Economics
No. 10 / 2006 (505)

Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

Cleopatra Sendroiu
Aureliana Geta Roman
Costantin Roman
Academia de Studii Economice Bucuresti
Alexandru Manole
Universitatea Artifex Bucuresti

Abstract. EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

Keywords: environmental costs; financial and environmental decisions; Activity-based costing (ABC); environmental management system (EMS).

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