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1、IMPLEMENTINGENVIRONMENTALCOSTACCOUNTINGINSMALLANDMEDIUM-SIZEDCOMPANIES1．ENVIRONMENTALCOSTACCOUNTINGINSMESSinceitsinceptionsome30yearsago,EnvironmentalCostAccounting(ECA)hasreachedastageofdevelopmentwhereindividualECAsystemsareseparatedfromthecoreaccountingsystembasedanassessmentofenvironmenta
2、lcostswith(seeFichteretal.,1997,LetmatheandWagner,2002).Asenvironmentalcostsarecommonlyassessedasoverheadcosts,neithertheolderconceptsoffullcostsaccountingnortherelativelyrecentoneofdirectcostingappeartorepresentanappropriatebasisfortheimplementationofECA.Similartodevelopmentsinconventionalac
3、counting,thetheoreticalandconceptualsphereofECAhasfocusedonprocess-basedaccountingsincethe1990s(seeHallayandPfriem,1992,FischerandBlasius,1995,BMU/UBA,1996,Helleretal.,1995,Letmathe,1998,SpenglerandH.hre,1998).TakingavailableconceptsofECAintoconsideration,process-basedconceptsseemthebestoptio
4、nregardingtheestablishmentofECA(seeHeupelandWendisch,2002).Theseconcepts,however,havetobecontinuouslyrevisedtoensurethattheyworkwellwhenappliedinsmallandmedium-sizedcompanies.BasedontheframeworkforEnvironmentalManagementAccountingpresentedinBurrittetal.(2002),ourconceptofECAfocusesontwomaingr
5、oupsofenvironmentallyrelatedimpacts.Theseareenvironmentallyinducedfinancialeffectsandcompany-relatedeffectsonenvironmentalsystems(seeBurrittandSchaltegger,2000,p.58).Eachoftheseimpactsrelatetospecificcategoriesoffinancialandenvironmentalinformation.Theenvironmentallyinducedfinancialeffectsare
6、representedbymonetaryenvironmentalinformationandtheeffectsonenvironmentalsystemsarerepresentedbyphysicalenvironmentalinformation.Conventionalaccountingdealswithboth–monetaryaswellasphysicalunits–butdoesnotfocusonenvironmentalimpactassuch.ToarriveatapracticalsolutiontotheimplementationofECAina
7、company’sexistingaccountingsystem,andtocomplywiththeproblemofdistinguishingbetweenmonetaryandphysicalaspects,anintegratedconceptisrequired.Asphysicalinformationisoftenthebasisforthemonetaryinformation(e.g.kilogramsofarawmaterialarethebasisfor
