{"id":"https://openalex.org/W2094551434","doi":"https://doi.org/10.1108/02686900010354709","title":"Environmental cost accounting and auditing","display_name":"Environmental cost accounting and auditing","publication_year":2000,"publication_date":"2000-11-01","ids":{"openalex":"https://openalex.org/W2094551434","doi":"https://doi.org/10.1108/02686900010354709","mag":"2094551434"},"language":"en","primary_location":{"id":"doi:10.1108/02686900010354709","doi":"https://doi.org/10.1108/02686900010354709","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900010354709","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030990658","display_name":"Peter Letmathe","orcid":"https://orcid.org/0000-0003-4961-2852","observed_orcids":["https://orcid.org/0000-0003-4961-2852"]},"institutions":[{"id":"https://openalex.org/I904495901","display_name":"Ruhr University Bochum","ror":"https://ror.org/04tsk2644","country_code":"DE","type":"education","lineage":["https://openalex.org/I904495901"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Peter Letmathe","raw_affiliation_strings":["Assistant Professor, Ruhr\u2010Uni Bochum, Bochum, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Assistant Professor, Ruhr\u2010Uni Bochum, Bochum, Germany","institution_ids":["https://openalex.org/I904495901"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015189043","display_name":"Roger K. Doost","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8078737","display_name":"Clemson University","ror":"https://ror.org/037s24f05","country_code":"US","type":"education","lineage":["https://openalex.org/I8078737"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Roger K. Doost","raw_affiliation_strings":["Professor, School of Accountancy, Clemson University, Clemson,  South Carolina, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Professor, School of Accountancy, Clemson University, Clemson,  South Carolina, USA","institution_ids":["https://openalex.org/I8078737"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":45,"citation_normalized_percentile":{"value":0.49963456,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"15","issue":"8","first_page":"424","last_page":"431"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9789999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9789999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.013799999840557575,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-cost-accounting","display_name":"environmental cost accounting","score":0.9980000257492065},{"id":"https://openalex.org/keywords/environmental-auditing","display_name":"environmental auditing","score":0.9039999842643738},{"id":"https://openalex.org/keywords/cause-and-effect-analysis","display_name":"cause-and-effect analysis","score":0.8379999995231628},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.5559999942779541},{"id":"https://openalex.org/keywords/environmental-impact","display_name":"environmental impact","score":0.7089999914169312},{"id":"https://openalex.org/keywords/performance-improvement","display_name":"performance improvement","score":0.765999972820282},{"id":"https://openalex.org/keywords/production-inefficiency","display_name":"production inefficiency","score":0.7699999809265137},{"id":"https://openalex.org/keywords/environmental-management","display_name":"environmental management","score":0.41100001335144043}],"concepts":[{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.7979960441589355},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7407013177871704},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.7378569841384888},{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.7262548208236694},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6587779521942139},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6532711982727051},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.6319854259490967},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5712897181510925},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.5478635430335999},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5361734628677368},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.48506489396095276},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.3857662081718445},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2533528804779053},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.24993163347244263},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.21294018626213074},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/02686900010354709","doi":"https://doi.org/10.1108/02686900010354709","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900010354709","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:maj000:02686900010354709","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/02686900010354709.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:majpps:02686900010354709","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/02686900010354709/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5925999879837036,"id":"https://metadata.un.org/sdg/12","display_name":"Responsible consumption and production"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W568906397","https://openalex.org/W581965757","https://openalex.org/W1532990884","https://openalex.org/W1565366319","https://openalex.org/W2034009401","https://openalex.org/W2287631773","https://openalex.org/W4301644858"],"related_works":["https://openalex.org/W2943310528","https://openalex.org/W3172529689","https://openalex.org/W3010047933","https://openalex.org/W1589336512","https://openalex.org/W2111402933","https://openalex.org/W2386495303","https://openalex.org/W4380184604","https://openalex.org/W2551096022","https://openalex.org/W1997667502","https://openalex.org/W4416200625"],"abstract_inverted_index":{"An":[0],"environmental":[1,29,44,72],"cost":[2,13,45],"accounting":[3,14,46],"system":[4,47],"is":[5,17,59],"a":[6,92],"flow\u2010":[7],"and":[8,50,53,65,88],"decision\u2010oriented":[9],"extension":[10],"of":[11,28,71,91],"traditional":[12],"systems.":[15],"It":[16],"based":[18],"on":[19],"cause\u2010and\u2010effect":[20],"analysis":[21],"which":[22],"helps":[23],"to":[24,32,38,41,61,75],"assign":[25],"the":[26,78],"costs":[27],"impacts":[30,73],"correctly":[31],"their":[33],"perpetrators.":[34],"This":[35],"article":[36],"attempts":[37],"demonstrate":[39],"how":[40],"use":[42],"an":[43],"for":[48],"internal":[49],"external":[51],"audits":[52],"performance":[54],"improvements.":[55],"The":[56],"generated":[57],"information":[58],"appropriate":[60],"see":[62],"if":[63],"objectives":[64],"targets":[66],"are":[67],"achieved.":[68],"High":[69],"amounts":[70],"point":[74],"inefficiencies":[76],"in":[77],"production":[79],"area.":[80],"Their":[81],"elimination":[82],"can":[83],"help":[84],"accomplish":[85],"both":[86],"ecological":[87],"business":[89],"goals":[90],"company.":[93]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
