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：02
页码：615-618
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.
