Green Design Product: a New Approach in the Environmental Management Accounting

Subject Areas : Water and Environment

mohammad noroozi ¹

1 - PhD of Accounting, Islamic Azad University- Shahrekord Branch, Iran.*(Corresponding Author)

Received: 2016-01-30 Accepted : 2016-08-24 Published : 2018-03-21

Keywords: Environment, Environmental Management Accou, Green Design, Green Products,

Abstract :

Although economic development and growthing business activities and markets along with economic growth and the social walfare human beigns has taken pleace, but with the pressure on the natural systems of the planct and have been used none renewable natural resourses, which load to more extraction natural resources, accumulation of waste materials and destruction of the environment. This paper referring to accounting for environmental management, as one of the influential factors in environmental management and natural resources explains, the concept of green product design and operational process on the use of company products. The results show that green production processes to environmentally friendly product design, to analyze the situation and selection criteria and evaluation of plans for the replacement, to finally the products with positive effects on corporate performance, and the value in the supply chain to achieve green management.

References:

1-      Chiang, CH., Lightbody, M., 2008. Financial Auditors and Environmental Auditing in New Zealand. Managerial Auditing Journal, Vol. 19, pp: 224-234.

2-      Chan, H. K., Wang, X., Raffoni, A., 2014. An Integrated Approach for Green Design: Life-Cycle, Fuzzy AHP and Environmental Management Accounting. The British Accounting Review, Vol: 46, pp: 344-360.

3-      Burritt, R. T., Hahn, S., 2001. Towards a Comprehensive Framework for Environmental Management Accounting – Links Between Business Actors and Environmental Management Accounting Tools, Australian Accounting Review; http:// www.apira 2013.rg/past/apira 2001/ papers/ Burritt 110. pdf

4-      Bennett, M., Rikhardsson, P., Schaltegger, S., 2003. Adopting environmental management accounting: EMA as a value adding activity. In Environmental Management Accounting – Purpose and Progress, Dordrecht: Kluwer Academic, Vol: 23, pp: 1-16.

5-      Luh, Y.P., Chu, C.H., Pan, C.C., 2010. Data Management of Green Product Development With Generic Modularized Product Architecture. Computers in Industry, Vol. 61, pp: 223-234.

6-      International Federation of Accountants. 2005. International Guidance Document: Environmental Management Accounting. http://www.ifac.org.

7-      Jones. J. M., 2010. Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting, Accounting Forum, UK, Vol. 34, pp: 138-123.

8-      Vireo, T., von Enden, J., Schaltegger, S., 2011. Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study. Burritt Schaltegger Journal, Vol. 43, pp: 128-139.

9-      Yung, K. C., Chan, H. K., So, H.T., Wong, W.C., Choi, C.K., Yue, T.M., 2015. A Life-Cycle Assessment for Eco-Redesign of a Consumer Electronic Product. Journal of Engineering Design, Vol. 22, pp: 69-85.

10-  Burritt, R. L., Hahn, T., Schaltegger, S., 2002. Towards a Comprehensive Framework for Environmental Management Accounting – Links between Business Actors and Environmental Management Accounting Tools. Australian Accounting Review, Vol. 12, pp: 1-24.

11-  ملانظری، مهناز، «حسابداری مدیریت محیط زیست»، پژوهشنامه علوم انسانی و اجتماعی، 1382، شماره: 8، ص: 141-160.

12-  Wang, X. and Li, D. and Shi, X. 2012, A Fuzzy Enabled Model for Aggregative Food Safety Risk Assessment in Food Supply Chains. Production Planning and Control, Vol. 23, pp: 377-395.