期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：01
页码：945-949
出版社：University of Oradea
摘要：Environmental Managerial Accounting ¨C EMA, is a relatively new tool in environmental
management. EMA can be defined as the identification, collection, estimation, analysis, internal
reporting, and use of materials and energy flow information, environmental 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.
