Český finanční a účetní časopis 2009(4):6-20 | DOI: 10.18267/j.cfuc.44

Environmental Management Systems as one of the Sustainability Development Instruments; a Position and the Role of Management and Financial Accounting

Dana Kovanicová
Prof. Ing. Dana Kovanicová, CSc. - profesor; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3, Česká republika; <kovanicd@vse.cz>.

The paper defines enterprise environmental management systems (EMS) to formulate the positions and functions of environmentally oriented management accounting (EMA) subsequently. It is accounted for, that EMA plays very important role during preparation and installation of EMS and - moreover - that it has a crucial role during operating of the system. Strength of this system lies in its orientation on value and physical information not only ex post, but ex ante as well. Financial accounting is still not yet oriented on presentation of information with the impact on sustainable development, even though its conceptual framework does not hamper it.

Keywords: Sustainable Development; Environmental Management System; Environmental Management Accounting; Financial Accounting.
JEL classification: M41, Q56

Published: December 1, 2009  Show citation

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Kovanicová, D. (2009). Environmental Management Systems as one of the Sustainability Development Instruments; a Position and the Role of Management and Financial Accounting. Czech Financial and Accounting Journal, 2009(4), 6-20. doi: 10.18267/j.cfuc.44
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