{"id":"https://openalex.org/W3386587","doi":"https://doi.org/10.1007/1-4020-3373-7_10","title":"Implementing Environmental Cost Accounting in Small and Medium-Sized Companies","display_name":"Implementing Environmental Cost Accounting in Small and Medium-Sized Companies","publication_year":2005,"publication_date":"2005-11-13","ids":{"openalex":"https://openalex.org/W3386587","doi":"https://doi.org/10.1007/1-4020-3373-7_10","mag":"3386587"},"language":"en","primary_location":{"id":"doi:10.1007/1-4020-3373-7_10","doi":"https://doi.org/10.1007/1-4020-3373-7_10","is_oa":false,"landing_page_url":"https://doi.org/10.1007/1-4020-3373-7_10","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Eco-Efficiency in Industry and Science","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W654925899","display_name":"Implementing Environmental Management Accounting: Status and Challenges"},"type":"book-chapter","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/A5083503073","display_name":"Natalie Wendisch","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Natalie Wendisch","raw_affiliation_strings":["Hamberg GmbH, Hamberg","Hamberg GmbH"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hamberg GmbH, Hamberg","institution_ids":[]},{"raw_affiliation_string":"Hamberg GmbH","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5046798005","display_name":"Thomas Heupel","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I206895457","display_name":"University of Siegen","ror":"https://ror.org/02azyry73","country_code":"DE","type":"education","lineage":["https://openalex.org/I206895457"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Thomas Heupel","raw_affiliation_strings":["University of Siegen, Germany","University of  Siegen"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Siegen, Germany","institution_ids":["https://openalex.org/I206895457"]},{"raw_affiliation_string":"University of  Siegen","institution_ids":["https://openalex.org/I206895457"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.4894,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.88630932,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"193","last_page":"205"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.961899995803833,"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":0.961899995803833,"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":0.016899999231100082,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.007600000128149986,"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":0.9990000128746033},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.9879999756813049},{"id":"https://openalex.org/keywords/implementation-methods","display_name":"implementation methodology","score":0.8500000238418579},{"id":"https://openalex.org/keywords/environmental-management-systems","display_name":"environmental management systems","score":0.9290000200271606},{"id":"https://openalex.org/keywords/implementation-barriers","display_name":"implementation barriers","score":0.7070000171661377},{"id":"https://openalex.org/keywords/sustainable-corporate-governance","display_name":"sustainable corporate governance","score":0.6209999918937683}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5965270400047302},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5588379502296448},{"id":"https://openalex.org/C2994197053","wikidata":"https://www.wikidata.org/wiki/Q106511942","display_name":"Environmental reporting","level":2,"score":0.45646917819976807},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.4213699698448181}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/1-4020-3373-7_10","doi":"https://doi.org/10.1007/1-4020-3373-7_10","is_oa":false,"landing_page_url":"https://doi.org/10.1007/1-4020-3373-7_10","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Eco-Efficiency in Industry and Science","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/13","score":0.5351999998092651,"display_name":"Climate action"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W135071225","https://openalex.org/W190734705","https://openalex.org/W446789175","https://openalex.org/W615139547","https://openalex.org/W627163230","https://openalex.org/W649503937","https://openalex.org/W656101261","https://openalex.org/W1579619687","https://openalex.org/W2076273301","https://openalex.org/W2239721969","https://openalex.org/W2335627738","https://openalex.org/W4212882744","https://openalex.org/W4237165429","https://openalex.org/W4251476540"],"related_works":["https://openalex.org/W135071225","https://openalex.org/W130969596","https://openalex.org/W1529434595","https://openalex.org/W7172316175","https://openalex.org/W7020151793","https://openalex.org/W654925899","https://openalex.org/W2011334854","https://openalex.org/W4211145040","https://openalex.org/W4411243593","https://openalex.org/W7203572190"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2016-06-24T00:00:00"}