Environmental management accounting: roadblocks on the way to the green and pleasant land
讨论了环境管理会计在概念和实践中的主要问题，并呼吁未来开展更多基于案例的投资评估、成本核算和绩效管理研究。
Abstract Environmental management accounting (EMA) is concerned with the accounting information needs of managers in relation to corporate activities that affect the environment as well as environment‐related impacts on the corporation. It is an area of practice and research that has developed rapidly in the last ten years. This paper briefly considers some of the main conceptual and practical problems encountered in environmental management accounting and challenges and opportunities for the future. It concludes with a call for further case based research studies into investment appraisal, costing and performance management aspects of environmental management accounting. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.