# References

Bartolomeo, M., Bennett, M., Bouma, J.J., Heydkamp, P., James, P. and Wolters, T. (2000) ‘Environmental management accounting in Europe: current practice and future potential’, European Accounting Review, 9(1), pp. 31–52.

Bennett, M. and James, P. (1998) ‘The green bottom line’, in M. Bennett and P. James, (eds) The green bottom line – environmental accounting for management: current practice and future trends. Sheffield: Greenleaf Publishing.

Bennett, M. and James, P. (2017) The green bottom line: environmental accounting for management: current practice and future trends. Routledge.

Burritt, L., Hahn, T. and Schaltegger, S. (2001) ‘Current developments in environmental management accounting – towards a comprehensive framework for environmental management accounting (EMA)’. Universitaet Lueneburg.

Henri, J.F., Boiral, O. and Roy, M.J. (2014) ‘The tracking of environmental costs: motivations and impacts’, European Accounting Review, 23(4), pp. 647–669.

Henri, J.F., Boiral, O. and Roy, M.J. (2016) ‘Strategic cost management and performance: the case of environmental costs’, The British Accounting Review, 48(2), pp. 269–282.

Herzig, C., Viere, T., Schaltegger, S. and Burritt, R.L. (2012) Environmental management accounting: case studies of South-East Asian companies. London: Routledge.

Horngren, C.T., Bhimani, A., Foster, G. and Datar, S.M. (1999) Management and cost accounting. London: Prentice Hall.

International Federation of Accountants (2005) International guidance document: environmental management accounting. Available at: https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/publications/international-guidance-document-environmental-management-accounting (Accessed: 4 March 2024).

Jasch, C. (2003) ‘The use of environmental management accounting (EMA) for identifying environmental costs’, Journal of Cleaner Production, 11(6), pp. 667–676.

Milne, M.J. (1996) ‘On sustainability; the environment and management accounting’, Management Accounting Research, 7(1), pp. 135–161.

Oberlo (2024) What is variable cost?. Available at: https://www.oberlo.com/ecommerce-wiki/variable-cost (Accessed: 2 April 2024).

Schaltegger, S. and Burritt, R.L. (2000) Contemporary environmental accounting – issues, concepts and practice. Sheffield: Greenleaf Publishing.

Schaltegger, S. and Burritt, R. (2017) Contemporary environmental accounting: issues, concepts and practice. Routledge.

Schaltegger, S. and Zvezdov, D. (2015) ‘Expanding material flow cost accounting. Framework, review and potentials’, Journal of Cleaner Production, 108, pp. 1333–1341.

Walz, M. and Guenther, E. (2021) ‘What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis’, Journal of Industrial Ecology, 25(3), pp. 593–613.

OpenLearn - Fundamentals of cost accounting and environmental management accounting
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