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ERIC Number: EJ1004085
Record Type: Journal
Publication Date: 2013
Pages: 13
Abstractor: As Provided
Reference Count: 30
ISSN: ISSN-1467-6370
Environmental Management Accounting in the Taiwanese Higher Education Sector: Issues and Opportunities
Chang, Huei-Chun
International Journal of Sustainability in Higher Education, v14 n2 p133-145 2013
Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The costs mentioned above were termed "major" environmental costs for the purpose of this study. Design/methodology/approach: Being an exploratory study, the paper followed a qualitative, case study methodology. A multiple-case design was chosen and three Taiwanese universities were investigated. The major source of data collection was through face-to-face interviews. However, available resources were also examined, such as the charts of accounts, annual reports, strategic plans, sustainability reports and information disclosed on the web-pages of the three universities. Findings: The findings demonstrated that there appeared to be a general absence of environmental management accounting (EMA) utilisation to manage the major environmental costs by the three universities. Efforts to improve environmental performance, in particular from an accounting perspective, were still lacking. Originality/value: The study contributes significantly to the following areas: providing specific information about how the major environmental costs are accounted for and managed; identifying limitations of current management accounting systems being used for the purpose of managing environmental costs; and extending the applicability of EMA to the higher education (HE) sector. (Contains 2 tables and 5 notes.)
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Taiwan