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Lang-Koetz, C., Loew, T., Beucker, S., Steinfeldt, M., Horstmann, U. & Sieghart, T. (2006). Environmental Accounting Instruments: Implementation & Continuous Use — Concepts for the Application of Input-Output Balance, Environmental Performance Indicators and Flow Cost Accounting. In, Wagner, B. & Enzler, S. (Eds.), Material Flow Management (pp 131-157). Heidelberg: Physika.
Objective of the research project INTUS (Operationalisation of Environmental Accounting Systems Instruments through the Effective Use of Environmental Management Information Systems) was to assess the application of Flow Cost Accounting in companies and to evaluate whether and how it can be supported by gathering information from IT systems on material flows and cost accounting. The article describes results of the project and offers insights into the benefits and limitations of these applications.Ansehen