%0 Journal Article
%T Environmental Accounting as a Tool for Environmental Management System
%A A Seetharaman
%A M Ismail
%A AS Saravanan
%J Journal of Applied Sciences and Environmental Management
%D 2007
%I University of Port Harcourt
%X This paper reviews about the relationship of environmental accounting and environmental management system in order to determine the sustainability of organization. In past, the traditional approach of operations management has been used to evaluate an organization¡¯s performance based on cost, quality and profit without giving due consideration in preserving the environment. It also identified the lack of awareness and interest by organization about environmental preservation distinguish the context for environmental management needs in developing and newly industrialized countries compared to western countries. However, the growing awareness and pressure by community, customer, and stakeholders has forced the organization to accept the introduction of environmental protection measures into their organization. The integration of environmental accounting into EMS will be served as a self-regulatory compliance to legal and regulation requirement, to reduce cost from customer audits, better market impression, increase efficiency of resources and the ability to adopt changing circumstances would contribute to the improvement of quality performance and organization¡¯s performance as a whole. Some of the possible benefit from environmental audit also discussed. In this paper, also discusses number of pollution prevention strategies. It concludes with an emphasis on the use of environmental accounting for continuous improvement in environmental corporate policies and programs by taking into account the regulatory, technical developments, scientific developments, and it must be fully integrated into EMS along with other functional area.
%U http://www.ajol.info/index.php/jasem/article/view/55013