Environmental Management Accounting

Environmental Management Accounting (EMA) is a system used for the identification, collection, analysis, and use of two types of information for internal decision making-monetary and physical information.

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Environmental Management Accounting (EMA). A system used for the identification, collection, analysis, and use of two types of information for internal decision making-monetary and physical information.