(d) Explain the term ‘environmental management accounting’ and the benefits that
2021-04-25
(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisations
which adopt it. (4 marks)
正确答案：(d) Environmental management accounting (EMA) involves the generation and analysis of both financial and non-financialinformation in order to support internal environmental management processes. It is complementary to the conventionalmanagement accounting
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