A Comprehensive Management Accounting Framework for Sustainability
Abstract
Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it is proposed to promote the sustainable management of forest resources using a method coming from the Environmental Management Accounting discipline. The method is Material Flow Cost Accounting, which assists managers to recognize material and energy inefficiencies in production processes and create cost savings for the organisation. Through a study of the methodology and using forestry examples, it is shown that Material Flow Cost Accounting can be a useful tool for forest managers, either in Public Forest Service, or other forestry organizations.
Authors
Burritt, Roger L.; Hahn, Tobias; Schaltegger, StefanSource information
Title
A Comprehensive Management Accounting Framework for Sustainability
Year of publication
2002
Pages
21-35
Document type
Journal article