Evaluation studies of EMA implementation’s barriers in business practice

• Main Author: Petra Mísařová
• Format: Article
• Language: English
• Published: Mendel University Press 2010-01-01
• Series: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
• Subjects: environmental management accounting; barriers; claster analysis; claster; studies
• Online Access: https://acta.mendelu.cz/58/6/0319/

Environmental Management Accounting (EMA) is a system, which collects, records, evaluates and disseminates information about environmentally induced financial impacts and environmental impacts of the system itself. EMA is an important source of information for decision-making processes such as management of an organization, for EMS or environmental reporting. Identified barriers were included in the study which was conducted in three phases – in organizations espousing to Responsible Care, in selected companies with ISO 14000 and in companies with environmental management systems, validated by European EMAS. In early 2010 research was completed in the field of environmental management accounting and barriers defending the implemention of EMA to organization’s information system and the subsequent use of EMA. Primary data obtained from this study were subjected to cluster analysis and the results are presented in this scientific thesis. In practise there are many obstacles to full-fledged EMA implementation process into practice organization and its functioning. Findings of the study give answers to the question: „What barriers act as obstacles to the implementation of EMA into the practise of the organization and its functioning?“