IMPLEMENTATION CHALLENGES OF ENVIRONMENTAL ACCOUNTING IN MANAGEMENT INFORMATION SYSTEM
Keywords:
„green“ information, effective implementation, Environmental Accounting
Abstract
Environmental Accounting and Management Information Systems are gaining popularity among academics and practitioners. This research investigates the implementation of Environmental Accounting in the context of its performance in Management Information System. A survey analysis was carried out among directors and heads of accounting employees of hotel companies operating in Serbia, which served as a basis for the discussion about integrating „green“ information and providing guidelines for effective implementation. According to the findings, there is a statistically significant difference in respondents' attitudes toward the argument that environmental information should be released outside of the annual report of different groups according to the respondents’ level of education.
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References
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Wilmshurst, T. D., & Frost, G. R. (2001). The role of accounting and the accountant in the environmental management system. Business strategy and the environment, 10(3), 135-147.
Bebbington, J., Larrinaga, C., O'Dwyer, B., & Thomson, I. (Eds.). (2021). Routledge handbook of environmental accounting. Routledge.
Dyball, M. C., & Thomson, I. (2013). Sustainability and accounting education. Accounting Education, 22(4), 303-307.
Godschalk, S. (2008). Does Corporate Environmental Accounting Make Business, in in Environmental Management Accounting for Cleaner Production, Eco-Efficiency In Industry And Science 24, (pp. 249-271) Editors: Stefan Schaltegger, Martin Bennett, Roger L. Burritt, Christine Jasch, Springer Science + Business Media B.V.
Gray, R., & Bebbington, J., (2001). Accounting for the Environment. 2nd ed. SAGE Publications, London.
Jasch, C., & Savage, D.E. (2008). The IFAC International Guidance Document on Environmental Management Accounting, in Environmental Management Accounting for Cleaner Production, Eco-Efficiency In Industry And Science 24 (pp. 321-336), Editors: Stefan Schaltegger, Martin Bennett, Roger L. Burritt, Christine Jasch, Springer Science + Business Media B.V.
Knežević, S., Milojević, S:, Mitrović, A., & Beke Trivunac, J. (2024). Cost accounting as a support for the environmental management system. Ecologica, 31(113), 58-66.
Liu, G., Yin, X., Pengue, W., Benetto, E., Huisingh, D., Schnitzer, H., Wang, Y., & Casazza, M. (2018). Environmental accounting: In between raw data and information use for management practices. Journal of Cleaner Production, 197, 1056-1068.
Marelli, A. (2015). The evolving role of environmental management accounting in internal decision–making: a research note. International Journal of Accounting, Auditing and Performance Evaluation, 11(1), 14-47.
Mylonakis, J., & Tahinakis, P. (2006). The use of accounting information systems in the evaluation of environmental costs: a cost–benefit analysis model proposal. International journal of energy research, 30(11), 915-928.
Pallant, J. (2007). SPSS Survival Manual: A step by step Guide to Data Analysis Using SPSS for Windows; Open University Press, Berkshire, UK.
Stanescu, S. G., Cucui, I., Ionescu, C. A., Paschia, L., Coman, M. D., Nicolau, N. L. G., Uzlau, M. C., & Lixandru, M. L. (2021). Conceptual model for integrating environmental impact in managerial accounting information systems. International Journal of Environmental Research and Public Health, 18(4), 1791.
Tabachnick, B. G., & Fidell, L. S. (2007). Experimental Design Using ANOVA, Duxbury, Belmont, CA.
Thomson, I., de Aguiar, T. R. S., & Bebbington, J. (2021). Financial accounting and the natural environment. In Routledge Handbook of Environmental Accounting (pp. 95-107). Routledge.
Wilmshurst, T. D., & Frost, G. R. (2001). The role of accounting and the accountant in the environmental management system. Business strategy and the environment, 10(3), 135-147.
Published
2024-07-12
How to Cite
Mitrović, A., Knežević, S., & Milojević, S. (2024). IMPLEMENTATION CHALLENGES OF ENVIRONMENTAL ACCOUNTING IN MANAGEMENT INFORMATION SYSTEM. Tourism International Scientific Conference Vrnjačka Banja - TISC, 8(1), 41-53. https://doi.org/10.52370/TISC2441AM
Section
Articles
