environmental management accounting thesis

Environmental Management Accounting in Greater China

--> Tsui, Sai Kit Christophor (2020) Environmental Management Accounting in Greater China. PhD thesis, University of Sheffield.

Global environmental issues are becoming more and more severe. Global warming, climate change have affected the survival of mankind. Accountants should contribute their expertise to save the world. Environmental Management Accounting (EMA) is an accounting tool that can help managers to identify their real environmental costs and to identify the rooms for improvement. Many EMA studies had been carried out in many industrial nations such as Japan, Germany, USA but limited EMA studies could be found in Greater China (which covers Mainland China, Hong Kong, and Taiwan). With the research gap on EMA practices between Greater China and the West, it is necessary to investigate how firms in Greater China manage their environmental costs. This study uses Institutional Entrepreneurship Theory (IET), Legitimacy Theory and Stakeholder Theory to investigate the factors affecting EMA adoption in Greater China. This study collects data from semi-structured interviews with firms in different cities in Greater China. The interviewees were CEOs, directors, Finance Directors, managers leading the EMA projects. Thematic analysis is employed to analyse the data. This study has found that EMA is not popular in Mainland China and Hong Kong but is popular in Taiwan. Government is a critical factor for the adoption and non-adoption of EMA in Greater China. This thesis also finds that firms tend to model themselves on others perceived to be successful in response to “successful firms”. Stakeholder analysis and legitimacy analysis have exposed that EMA adoption has also been caused by pull-push factors including top management of the firm, availability of official EMA guidelines, customers, etc.

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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal information flows specifically targeted towards dealing with 'environmental'-induced uncertainty, and are also developing environmental management systems (EMS) to reduce their impact on the natural environment. Empirical research to date indicates that such 'environmental' information differs in its generation, uses and level of integration with traditional management information systems, such as management accounting. This thesis adds to this existing knowledge by contributing case study evidence of the role of management accounting within environmental management at three manufacturing sites in the UK. In order to explore the role of management accounting within corporate 'greening', the thesis describes the processes by which environmental ('green') issues permeate organizational boundaries and either become part of, or excluded from, organizational action and consciousness. Within this, the primary focus is to describe how 'green' issues may be rendered 'visible' and 'invisible' by existing management information and accounting systems. The thesis uses a 'middle-range' thinking research paradigm, and critically reviews a diverse range of theoretical and empirical literature in order to construct a number of 'skeletal' theoretical models that describe how organizational 'greening' change arises from specific interactions within social and organizational contexts. Management accounting systems are specifically located within these models, and further 'skeletal' theoretical generalisations are provided for describing the types and uses of environmental information within the firm. The aim of the 'skeletal' models of corporate greening and environmental information is to provide a general framework within which the study can be completed. Whilst a number of general hypothesises are developed from the models, the models require empirical data to give them meaning. To provide this, evidence is collected from three case studies of manufacturing operations in UK locations, together with supplemental empirical evidence from a range of sources. The findings from the empirical data is that management accountants and accounting are not involved in the generation of environmental information, envisage no compelling need to use environment-related accounting and are happy to allow environmental managers to control the EMS. However, management accountants do appear to be knowledgeable about the environmental impacts of the organization, and have an 'awareness' of how environmental costs and impacts can affect the efficiency of business operations.

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Environmental Pollution in the Moscow Region According to Long-term Roshydromet Monitoring Data

• Published: 02 November 2020
• Volume 45 , pages 523–532, ( 2020 )

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• G. M. Chernogaeva 1 , 2 ,
• L. R. Zhuravleva 1 ,
• Yu. A. Malevanov 1 ,
• N. A. Fursov 3 ,
• G. V. Pleshakova 3 &
• T. B. Trifilenkova 3  

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Long-term Roshydromet monitoring data (2009–2018) on the pollution of the atmosphere, soil, and surface water are considered for the Moscow region (Moscow city within its new boundaries and the Moscow oblast). The air quality in the megacity (Moscow) and in background conditions (Prioksko-Terrasny Reserve) is compared.

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Izrael Institute of Global Climate and Ecology, 107258, Moscow, Russia

G. M. Chernogaeva, L. R. Zhuravleva & Yu. A. Malevanov

Institute of Geography, Russian Academy of Sciences, 119017, Moscow, Russia

G. M. Chernogaeva

Central Administration for Hydrometeorology and Environmental Monitoring, 127055, Moscow, Russia

N. A. Fursov, G. V. Pleshakova & T. B. Trifilenkova

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Correspondence to G. M. Chernogaeva .

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Russian Text ©The Author(s), 2020, published in Meteorologiya i Gidrologiya, 2020, No. 8, pp. 9-21.

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Chernogaeva, G.M., Zhuravleva, L.R., Malevanov, Y.A. et al. Environmental Pollution in the Moscow Region According to Long-term Roshydromet Monitoring Data . Russ. Meteorol. Hydrol. 45 , 523–532 (2020). https://doi.org/10.3103/S1068373920080014

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Received : 06 February 2020

Revised : 06 February 2020

Accepted : 06 February 2020

Published : 02 November 2020

Issue Date : August 2020

DOI : https://doi.org/10.3103/S1068373920080014

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Victor Mukhin

• Scientific Program

Title : Active carbons as nanoporous materials for solving of environmental problems

However, up to now, the main carriers of catalytic additives have been mineral sorbents: silica gels, alumogels. This is obviously due to the fact that they consist of pure homogeneous components SiO2 and Al2O3, respectively. It is generally known that impurities, especially the ash elements, are catalytic poisons that reduce the effectiveness of the catalyst. Therefore, carbon sorbents with 5-15% by weight of ash elements in their composition are not used in the above mentioned technologies. However, in such an important field as a gas-mask technique, carbon sorbents (active carbons) are carriers of catalytic additives, providing effective protection of a person against any types of potent poisonous substances (PPS). In ESPE “JSC "Neorganika" there has been developed the technology of unique ashless spherical carbon carrier-catalysts by the method of liquid forming of furfural copolymers with subsequent gas-vapor activation, brand PAC. Active carbons PAC have 100% qualitative characteristics of the three main properties of carbon sorbents: strength - 100%, the proportion of sorbing pores in the pore space – 100%, purity - 100% (ash content is close to zero). A particularly outstanding feature of active PAC carbons is their uniquely high mechanical compressive strength of 740 ± 40 MPa, which is 3-7 times larger than that of  such materials as granite, quartzite, electric coal, and is comparable to the value for cast iron - 400-1000 MPa. This allows the PAC to operate under severe conditions in moving and fluidized beds.  Obviously, it is time to actively develop catalysts based on PAC sorbents for oil refining, petrochemicals, gas processing and various technologies of organic synthesis.

Victor M. Mukhin was born in 1946 in the town of Orsk, Russia. In 1970 he graduated the Technological Institute in Leningrad. Victor M. Mukhin was directed to work to the scientific-industrial organization "Neorganika" (Elektrostal, Moscow region) where he is working during 47 years, at present as the head of the laboratory of carbon sorbents.     Victor M. Mukhin defended a Ph. D. thesis and a doctoral thesis at the Mendeleev University of Chemical Technology of Russia (in 1979 and 1997 accordingly). Professor of Mendeleev University of Chemical Technology of Russia. Scientific interests: production, investigation and application of active carbons, technological and ecological carbon-adsorptive processes, environmental protection, production of ecologically clean food.   

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