—Environmental management system (EMS) is a
useful approach for improving the environmental function of
organizations. Since the main decisions of environmental
management depends on the costs and benefits of the suggested
changes in the environmental behavior of the firm,
Environmental management accounting (EMA) seems to be an
essential and fundamental step for establishing an efficient
environmental management. EMA is unfortunately most likely
ignored or not enough discussed in neither management nor
environmental fields, especially in developing countries.
Therefore, this research aims to implement the environmental
management accounting in a leather factory of Iran.
Furthermore, this practical research introduces a suitable and
practical model for implementation of EMA in the mentioned
industry. Leather industry is considered to be a polluting
industry and has harmful impacts on the environment. Thus,
EMA can be quite helpful in this regard.
In summary, in this study, besides studying the EMA
approaches in different industries worldwide and their
implementation methods, a case study was carried out in leather
industry of Iran. In the end a model for EMA implementation in
leather industries was produced.
—Accounting, environmental management
accounting, environmental management system, leather
Marzie Hatef Jalil and Narimani Abar Mahsa are with the Applied
Science and Technology University of Tehran, Iran (e-mail:
Dadashian Fatemeh is with Amirkabir University of Technology, Iran
Cite: Marzie Hatef Jalil, Mahsa Narimani Abar, and Fatemeh Dadashian, "Environmental Management Accounting Model on the Basis of Environmental Management System in Leather Industry," International Journal of Environmental Science and Development vol. 7, no. 1, pp. 52-58, 2016.