Environmental Management Accounting
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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.