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《Commercial Research》 2003-14
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The Characterizing Framework for Environmental Management Accounting Tools

XIE Kun  
Based on the limitation of the current practices in environmental external reporting and disclosure, corporate environmental management accountability and information requirements, four feature dimensions, composed of monetary-physical, past and future time frames, time length, and information gathering frequency, are proposed to construct the characterization framework. Then EMA accounting tools and approaches are classified.Based on this characterization framework, management personnel can select the reasonable EMA tool to control the environmentally induced impacts according to the different decision and accountability settings.
【CateGory Index】: F234.3
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