Global Warming" in the Perspective of Environmental Management Accounting (EMA)


  • Damayanti Damayanti
  • Destia Pentiana



Global warming issue that has been greatly emerged is fully realized by the society, including business society, one of the causes of global warming is excessive nature exploitation done by all of us, including bussiness society. Increased public green awareness has encouraged business to consider environmental effects of their activities and also to take environmental matters into decision making. This paper addresses this concern by discussing environmental management accounting (EMA) as a means to separately identify, quantify, analyse and interpret corporate environmental aspects. EMA techniques for costing analysis, investment evaluation and performance measurement also presented. Keywords :    Global warming, environmental management accounting (EMA), Techniques EMA.


Data unduhan belum tersedia.

Biografi Penulis

Damayanti Damayanti

Dosen Program Studi Akuntansi Jurusan Ekonomi dan Bisnis pada Politeknik Negeri Lampung

Destia Pentiana

Dosen Program Studi Akuntansi Jurusan Ekonomi dan Bisnis pada Politeknik Negeri Lampung


Belkaoui, Ahmed Riahi. 2000. Accounting Theory, 4th ed, diterjemahkan Marwata dkk. Jakarta. Salemba Empat.

Bennett, M. & James, P. 1997. Environment related management accounting: current practice and future trends. Greener Management International, Spring, 17: 33-51

Burritt, Roger; Hahn,T; Schaltegger, Stefan. 2002. Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools. Australian Accounting Review. 12:39-50.

Burritt, R.L. & Saka, C. 2006. Environmental management accounting applications and eco- efficiency: Case studies from Japan. Journal of Cleaner Production, Vol 14. No.4.

Burritt, R.L., Herzig, C., & Tadeo, B.D. 2009. Environmental management accounting for cleaner production: The case of a Philippine rice mill, Journal of Cleaner Production, vol.17.

De Beer, P. & Friend, F. 2006. Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58: 548-600.

Denton, D. K. 1994. Enviro-Management: How Smart Companies Turn Environmental Costs into Profits. Prentice Hall. Englewood Cliffs, New Jersey.

Environmental Management Accounting. Links between Business Actors and Environmental Management Accounting Tools. Australian Accounting Review, Vol 12.No.4.

Figge, F., Hahn, T., Schaltegger, S. & Wagner, M. 2002. The sustainability balanced scorecard – linking sustainability management to business strategy. Business, Strategy and the Environment, vol.11.

Gale, R. 2006. Environmental management accounting as a reflexive modernization strategy in cleaner production. Journal of Cleaner Production, Vol. 14: 1228-1236.

Gibson, K.C. & Martin, B.A. 2004. Demonstrating value through the use of environmental management accounting, Environmental Quality Management, Spring: 45-52.

Hendro, B., Ferreira, A. & Moulang, C. 2008. Does the use of environmental management accounting affect innovation? An exploratory analysis. 31st Annual Congress of the European Accounting Association, Rotterdam, 23-25 April.

IFAC. 2005. Environmental management accounting. International Guidance Document. New York,USA.( -docu-2.pdf, diakses tanggal 10 November 2012).

Ja’far, S.Muhammad dan Kartikasari, Lisa. 2009. Carbonaccounting: Implikasi Strategis Perekayasaan Akuntansi Manajemen. Simposium Nasional Akuntansi 12 Palembang.

Kreuze, J.G. & Newell, G.E. 1994, ABC and life cycle costing for environment expenditures, Management Accounting, February: 38-42.

Martusa, Riki. 2009. Peranan Environmental Accounting Terhadap Global Warming. Jurnal Akuntansi Vol.1 No.2 November 2009.

Medley, Patrick. 1997. Environmental Accounting- What Does it means to Professional accountants?. Journal of Accounting Auditing & Accountability.Vol 10 No.4.

Muhi, A.Hanapiah. 2011. Pemanasan Global (Global Warming). Institut Pemerintahan Dalam Negeri (IPDN), Jatinangor, Jawa Barat.

NASA GISS (Goddard Institute for Space Studies). Global Maps from GHCN v3 Data. (, diakses 10 November 2012).

Porter, E.Michael dan Kramer, R. Mark. 2006. Strategy and Society: the Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review. Desember 2006.(, diakses 13 November 2012).

Rossje. 2006. Akuntansi Lingkungan: Suatu Perspektif. Universitas Trisakti Jakarta. (http:

Scavone, G.M. 2006. Challenges in internal environmental management reporting in Argentina, Journal of Cleaner Production, 14: 1276-1285

Schaltegger, Stefan dan Roger Burritt. 2000. Contemporary Environmental Accounting Issues,Concepts and Practices. Greenleaf Publishing, UK.

Staniskis, J.K. and Stasiskiene, Z. 2006. Environmental Management Accounting in Lithuania: Exploratory study of current practices, opportunities and Strategic Intent. Journal of Cleaner Production, Vol. 14 pp1252-1261.

Ullman, A.A. 1976. The Corporate environmental accounting system: A management tool for fighting environmental degradation, Accounting, Organizations and Society, vol 1

United States Environmental Protection Agency. 1995a. An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms, June, EPA, Washington D.C.

United States Environmental Protection Agency. 1995b. Federal Facility Pollution Prevention Project Analysis: A Primer for Applying Life Cycle and Total Cost Assessment Concepts, EPA, July, Washington D.C.

United States Environmental Protection Agency. 2000. The Lean and Green Supply Chain: A Practical Guide for Materials Managers and Supply Chain managers to Reduce Costs and Improve Environmental Performance, January, Washington D.C.

Wahyuni, Dina.2009. Environmental Management Accounting: Techniques And Benefits. Jurnal

Akuntansi Universitas Jember. Volume 7 No. 1. ISSN: 1693-2420.