Yudhanta Sambharakreshna


Environmental Accounting (EA) and Environmental
Management Accounting (EMA) is a new tool for managers to identify,
measure, evaluate and report environmental costs (including internal and
external costs). The environmental costs have impacts to sustainability
of company in business process. In this modern, management not only
achieves financial performance (profitability objective) but also it results
environmental performance to support going concern of company.
Implication of environmental accounting and environmental management
accounting in business strategy are providing environmental information
to help managers for determining environmental indicators as evaluation
of performance (environmental performance), and techniques such as
Activity-Based Costing system (ABC), Total Cost Assessment (TCA), Full
Cost Environmental Assessment (FCEA) and Life-Cycle Assessment (LCA)
that are useful for managers to identify, evaluate, measure and report
costs related environment to product in business process.
This paper explains indicators of environment to be used in measuring
performance, techniques used in measuring environmental cost such as
TCA, FCA/FCEA and LCA. Also, it will describes linking Environmental
Accounting (EA) and Environmental Management Accounting (EMA) to
business strategy.


environmental cost, accounting, business, strategy


Berkaoui, Ahmad Raihi, 2000. Accounting Theory, 4th

ed, diterjemahkan Marwata

dkk, Jakarta, Salemba Emapat.

Coopers and Lybrand Consultants, 1998. Environmental accounting, Volume 3,

No 2.

__________, 2007. Environmental Accounting, Ricoh Global Case, Japan.

Darby, Lauren, 2007. Social, Ethical and Environmnetal Disclosure-An

Introduction to Current Trends and Thoughts for the Future, The Centre

for Business Relationship Accountability, Sustainibility at Society.

Gale, Robert, 2005. Environmental Management Accounting as a Reflexi

Modernization Strategy in Cleaner Production, Australia,


Gale, Robert and Peter K. Stokoe, 2001. Environmental Cost Accounting and

Business Strategy. Kluwer Academic Publishers.

Glenn, Stephen, 2007. Small Business Environmental, US America, Pennsylvania

Departmental of Environmental Protection.

Hansen, Don R and Maryanne M. Mowen, 1997. Management Accounting, US

America, South-Western College Publishing Cincinnati, Ohio.

Horney, Cherly A, Chris T. Hendrickson, Lester B. Lave and H.Scott Mattews,

Full Cost Environmental Accounting, www.ce.cmu.edu.

Ikhsan, Arfan dan Muhammad Ishak, 2005. Akuntansi Keperilakuan. Jakarta,

Salemba Empat.

Ja’far, Muhammad, dan D. Arifah Amalia, 2006. Pengaruh Dorongan Manajemen

Lingkungan, Manajemen Lingkungan Proaktif dan Kinerja Lingkungan

Terhadap Public Environmental Reporting, Proceeding Seminar Nasional

Akuntansi 9 Padang.

Jhonson, Shane, 2004. Environmental Management Accounting, Association of

Chartered Accountants.

Mizaki, Nobuyuki, 2007. Basic Types of Environmental Cost Accounting and Their

Comparison: Based on The Environmental Cost Accounting Theory of Josef

Kloock, Summary.

Yakhou, Mahenna, and Vernon P.Dorweiler, 2004. Environmental Accounting:

An Essential Component of Business Strategy,


Wulfstat, Jennifer, Ron Beech, and Tricia Ferrell, 1994. Annotated Bibliography

of Accounting-Related Pollution Prevention Sources. University of

Michigan, Associate Professor of Accounting.

DOI: https://doi.org/10.21107/infestasi.v5i1.1160


  • There are currently no refbacks.

Copyright (c) 2016 InFestasi

Creative Commons License

Penerbit : Universitas Trunojoyo Madura
© 2016