Question

Implementing an environmental management accounting (EMA) system can have several challenges. To follow are several implementation scenarios. For each scenario, identify which type of implementation challenge it represents (a. communication issue; b. hidden cost; c. aggregated accounting information; d. historical orientation of accounting; or e. newness of EMA.)
1. The cost of future lost sales resulting from the poor publicity generated by a large chemical spill are not included in the results of operations provided to management even though the lost sales are significant.
2. The costs of handling hazardous materials are included with the material handling costs for all materials.
3. The costs of handling hazardous materials are included with the cost of handling all materials.
4. The production staff does not interact or share information with the accounting staff.
5. Company accountants can find little guidance on how to develop a sound environ-mental management accounting system.



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  • CreatedAugust 27, 2014
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