Computer support for environmental management accounting

Abstract

This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common enterprise resource planning (ERP) systems as a prominent data source of environmental management accounting. The article indicates that, in principle, ERP systems cannot cover all fields of comprehensive EMA frameworks. Therefore, further computer support is required. Here computer-based modelling and simulation tools come into play. They are eligible applications in future-oriented EMA ('tools for getting new ideas'). However, the modelling and simulation tools have their weaknesses, too. Hence, the article concludes with a current trend in software engineering and software development: componentisation. This concept allows combining the strengths of the different approaches to support EMA.