Skip to main content
Disciplines
Automotive Business IT + Informatics Construction + Real Estate Electrical Engineering + Electronics Energy + Sustainability Insurance + Risk Finance + Banking Management + Leadership Marketing + Sales Mechanical Engineering + Materials
Events
DE
EN
Books
Journals
Topic Page
Marketing
Start single access now
Access for companies
EXTENDED SEARCH
Log in
Top
Published in:
Influence of Environmental Protection Requirements on Object-Oriented Software Design Read chapter Read first chapter

2014 | OriginalPaper | Chapter

Accounting and Modeling as Design Metaphors for CEMIS

Author : Andreas Moeller

Published in: Information Technology in Environmental Engineering

Publisher: Springer Berlin Heidelberg

Log in

Activate our intelligent search to find suitable subject content or patents.

search-config
loading …

Abstract

The terms accounting and modeling both characterize the theoretical background of core components of corporate environmental management information systems (CEMIS). On the one hand, a CEMIS as a computer-based environmental management accounting system; on the other, we emphasize the role of modeling and calculation. With regard to an analysis of materials and energy flows and stocks of organizations and supply chains, accounting and modeling seem to be synonyms. However, in a software development perspective, accounting and modeling can be interpreted as different design metaphors. The aim of this contribution is to design images for computer-based CEMIS in the two perspectives. As a result, an CEMIS should be both a software tool supporting modeling activities and an information system supporting decision making.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

inform now
previous chapter Developing a Maturity Assessment Model for IT-Supported Energy Management
next chapter Operational Integration of EMIS and ERP Systems
Literature
1.
Fischer-Kowalski M, Hüttler W (1999) Society’s metabolism—the intellectual history of material flow analysis, part II, 1970–1998. J Ind Ecol 2(4):61–78
2.
WBGU (German Advisory Council on Global Change) (2011) World in transition—a social contract for sustainability. WBGU, Berlin
3.
Berger PL, Luckmann T (1966) The social construction of reality. Doubleday, Garden City
4.
Habermas J (1985) The theory of communicative action, volume 2, lifeworld and system: a critique of functionalist reason, 3rd edn. Beacon Press, Boston
5.
Schaltegger S, Burritt R (2000) Contemporary environmental accounting—issues concepts and practice. Greenleaf Publishing, Sheffield
6.
Jasch C (2009) Environmental and material flow cost accounting. Springer, Dordrecht
7.
Horngren CT, Foster G, Datar SM (2000) Cost accounting—a managerial emphasis, 10th edn. Prentice-Hall, New Jersey
8.
Schmidt M, Moeller A, Hedemann J, Müller-Beilschmidt P (1997) Environmental material flow analysis by network approach. In: Geiger W et al (eds) Umweltinformatik ‘97, Part 2. Metropolis, Marburg
9.
Moeller A (2000) Grundlagen stoffstrombasierter Betrieblicher Umweltinformationssysteme. Projekt Verlag, Bochum (in German)
10.
Schaltegger S, Burritt R (2006) Corporate sustainability accounting. A catchphrase for compliant corporations or a business decision support for sustainability leaders? In: Schaltegger S, Bennett M, Burritt R (eds) Sustainability accounting and reporting. Springer, DordrechtCrossRef
11.
Rautenstrauch C (1999) Betriebliche Umweltinformationssysteme—Grundlagen, Konzepte und Systeme. Springer, Berlin, Heidelberg, New York (in German)
12.
Weber J (1999) Einführung in das controlling, 8th edn. Schäfer Poeschel, Stuttgart (in German)
13.
Guinée JB (final editor) (2002) Handbook on life cycle assessment—operational guide to the ISO Standards. Kluver, Dordrecht, Boston, London
14.
Burritt R, Hahn T, Schaltegger S (2002) Towards a comprehensive framework for environmental management accounting. Aust Accounting Rev 12(2):39–50CrossRef
15.
Pidd M (1992) Computer simulation in management science, 3rd edn. Wiley, Chichester
16.
Westerberg AW, Hutchinson HP, Motard RL, Winter P (1979) Process flowsheeting. Cambridge University Press, London
17.
Finlayson BA (2012) Introduction to chemical engineering computing, 2nd edn. Wiley, Hoboken
18.
Moeller A (2012) Software-Unterstützung für Routine im betrieblichen Umweltschutz. In: Wohlgemuth V, Lang CV, Marx Gómez J (eds) Konzepte, Anwendungen und Entwicklungstendenzen von betrieblichen Umweltinformationssystemen. Shaker, Aachen (in German)
19.
Moeller A, Prox M, Viere T (2006) Computer support for environmental management accounting. In: Schaltegger S, Bennett M, Burritt R (eds) Sustainability accounting and reporting. Springer, Dordrecht
20.
Plattner H, Kagermann H (1991) Einbettung eines Systems der Plankostenrechnung in ein EDV-Gesamtkonzept. In: Scheer AW (ed) Grenzplankostenrechnung—Stand und aktuelle Probleme, 2nd edn. Gabler, Wiesbaden (in German)
21.
Frischknecht R (2001) Life cycle inventory modelling in the swiss national database ECOINVENT 2000. In: Hilty LM, Gilgen PW (eds) Sustainability in the information society, part 2. Metropolis, Marburg
22.
Sprott D (2000) Componentizing the enterprise application packages. Commun ACM 43(4):63–69CrossRef
23.
Crnkovic I, Larsson S, Stafford J (2002) Component-based software engineering: building systems from components. ACM SIGSOFT Softw Eng Notes 27(3):47–50CrossRef
24.
Hamilton A (2000) Metaphor in theory and practice: the influence of metaphors on expectations. ACM J Comput Documentation 24(4):237–253CrossRef
25.
Wohlgemuth V, Schnackenbeck T, Mäusbacher M, Panic D (2009) Conceptual design and implementation of a toolkit plattform for the development of EMIS based on the open source plugin-framework Empinia. In: Wohlgemuth V, Page B, Voigt K (eds) Environmental informatics and industrial environmental protection: concepts, methods and tools. Shaker, Aachen
26.
DIN (2003) PAS 1025—data exchange between ERP systems and environmental information systems. Beuth Verlag, Berlin (in German)
27.
Schmidt M (2008) The Sankey diagram in energy and material flow management. Part I: history. J Ind Ecol 12(1):82–94CrossRef
28.
Michelsen G, Moeller A (2008) Voraussetzungen einer IKT-gestützten Nachhaltigkeits-kommunikation in Unternehmen. In: Bichler M et al (eds) Multikonferenz Wirtschaftsinformatik 2008. GITO-Verlag, Berlin (in German)
29.
Moeller A, Rolf A (2010) IT support for sustainable development in organizations. In: Berleur J, Hercheui M, Hilti LM (eds) What kind of information society? Governance, virtuality, surveillance, sustainability, resilience. Springer, Berlin
30.
Sheiderman B (1998) Designing the user interface—strategies for effective human-computer interaction. 3rd edn Addison Wesley, Reading
Metadata
Title
Accounting and Modeling as Design Metaphors for CEMIS
Author
Andreas Moeller
Copyright Year
2014
Publisher
Springer Berlin Heidelberg
Book
Information Technology in Environmental Engineering

Print ISBN: 978-3-642-36010-7

Electronic ISBN: 978-3-642-36011-4

Copyright Year: 2014

DOI
https://doi.org/10.1007/978-3-642-36011-4_10