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IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACC

IMPLEMENTINGENVIRONMENTALCOST ACCOUNTINGINSMALLANDMEDIUM-SIZED COMPANIES 1．ENVIRONMENTALCOSTACCOUNTINGINSMES Sinceitsinceptionsome30yearsago,EnvironmentalCostAccounting (ECA)hasreachedastageofdevelopmentwhereindividualECAsystems areseparatedfromthecoreaccountingsystembasedanassessmentof environmentalcostswith(seeFichteretal.,1997,Letmatheand Wagner,2002). Asenvironmentalcostsarecommonlyassessedasoverheadcosts, neithertheolderconceptsoffullcostsaccountingnortherelatively recentoneofdirectcostingappeartorepresentanappropriatebasis fortheimplementationofECA.Similartodevelopmentsinconventional accounting,thetheoreticalandconceptualsphereofECAhasfocused onprocess-basedaccountingsincethe1990s(seeHallayandPfriem, 1992,FischerandBlasius,1995,BMU/UBA,1996,Helleretal.,1995, Letmathe,1998,SpenglerandH.hre,1998). TakingavailableconceptsofECAintoconsideration,process-based conceptsseemthebestoptionregardingtheestablishmentofECA(see HeupelandWendisch,2002).Theseconcepts,however,havetobe continuouslyrevisedtoensurethattheyworkwellwhenappliedin smallandmedium-sizedcompanies. BasedontheframeworkforEnvironmentalManagementAccounting presentedinBurrittetal.(2002),ourconceptofECAfocusesontwo maingroupsofenvironmentallyrelatedimpacts.Theseare environmentallyinducedfinancialeffectsandcompany-relatedeffects onenvironmentalsystems(seeBurrittandSchaltegger,2000,p.58). Eachoftheseimpactsrelatetospecificcategoriesoffinancialand environmentalinformation.Theenvironmentallyinducedfinancial effectsarerepresentedbymonetaryenvironmentalinformationandthe effectsonenvironmentalsystemsarerepresentedbyphysical environmentalinformation.Conventionalaccountingdealswithboth– monetaryaswellasphysicalunits–butdoesnotfocuson environmentalimpactassuch.Toarriveatapracticalsolutiontothe implementationofECAinacompany’sexistingaccountingsystem,and tocomplywiththeproblemofdistinguishingbetweenmonetaryand physicalaspects,anintegratedconceptisrequired.Asphysical informationisoftenthebasisforthemonetaryinformation(e.g. kilogramsofarawmaterialarethebasisforthemonetaryvaluation ofrawmaterialconsumption),theintegrationofthisinformationinto theaccountingsystemdatabaseisessential.Fromthere,the generationofphysicalenvironmentalandmonetary(environmental) informationwouldinmanycasesbefeasible.Formanycompanies,the prioritywouldbemonetary(environmental)informationforuseinfor