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1、IMPLEMENTINGENVIRONMENTALCOSTACCOUNTINGINSMALLANDMEDIUM-SIZEDCOMPANIES1・ENVIRONMENTALCOSTACCOUNTINGINSMESSinceitsinceptionsome30yearsago,EnvironmentalCostAccounting(ECA)hasreachedastageofdevelopmentwhereindividualECAsystemsareseparatedfromthecoreaccounti
2、ngsystembasedanassessmentofenvironmentalcostswith(seeFichteretal.,1997,LetmatheandWagner,2002).Asenvironmentalcostsarecommonlyassessedasoverheadcosts,neithertheolderconceptsoffullcostsaccountingnortherelativelyrecentoneofdirectcostingappeartorepresentana
3、ppropriatebasisfortheimplementationofECA.Similartodevelopmentsinconventionalaccounting,thetheoreticalandconceptualsphereofECAhasfocusedonprocess-basedaccountingsincethe1990s(seeHallayandPfriem,1992,FischerandBlasius,1995,BMU/UBA,1996,Helleretal.,1995,Let
4、mathe,1998,SpenglerandH.hre,1998).TakingavailableconceptsofECAintoconsideration,process-basedconceptsseemthebestoptionregardingtheestablishmentofECA(seeHeupelandWendisch,2002).Theseconcepts,however,havetobecontinuouslyrevisedtoensurethattheyworkwellwhena
5、ppliedinsmallandmedium-sizedcompanies.BasedontheframeworkforEnvironmentalManagementAccountingpresentedinBuiTittetal.(2002),ourconceptofECAfocusesontwomaingroupsofenvironmentallyrelatedimpacts.Theseareenvironmentallyinducedfinancialeffectsandcompany-relat
6、edeffectsonenvironmentalsystems(seeBurrittandSchaltegger,2000,p.58).Eachoftheseimpactsrelatetospecificcategoriesoffinancialandenvironmentalinformation.Theenvironmentallyinducedfinancialeffectsarerepresentedbymonetaryenvironmentalinformationandtheeffectso
7、nenvironmentalsystemsarerepresentedbyphysicalenvironmentalinformation.Conventionalaccountingdealswithboth一monetaryaswellasphysicalunits一butdoesnotfocusonenvironmentalimpactassuch・ToarriveatapracticalsolutiontotheimplementationofECAinacompany'sexistingacc
8、ountingsystem,andtocomplywiththeproblemofdistinguishingbetweenmonetaryandphysicalaspects,anintegratedconceptisrequired.Asphysicalinformationisoftenthebasisforthemonetaryinformation(e.g.kilogramsofarawmaterialarethebasisfor
