Management Accounting

The above-mentioned author also illustrates that some stakeholders have greater concern with physical ambient impacts of the corporative activities, whereas others are interested mainly by the monetary effect of the ambient impacts on the companies. In consequencia, different systems of accounting must satisfy some destinations and different information. However, the distinction is common enters at least two important white groups of stakeholders: internal addressees of the company such as managing, internal administrators, controlling, etc.; a sufficiently narrow band of external groups such as shareholding, agencies of credit and risk, analysts financial, etc. Thus, with internal and external focus, internal or external systems of accounting are established that can be distinguished, depending on the prinicipal intention of the system in satisfying the necessities of information for stakeholders internal or external. In such a way, the systems of the Ambient Accounting enclose an express ambient accounting in monetary units with internal focus; an express ambient accounting in monetary units with external focus. In the same way, they enclose an express ambient accounting in physical units, with internal focus; an express ambient accounting in physical units, with external focus. BURRIT, HAHN & SCHALLETEGGER (2002) complement that this integrated set of systems of developed ambient accounting with the use of express information in monetary and physical units with internal and external focos is called as Environmental Management Accounting EMA, that is, Accounting of the Ambient Management. The EMA, as joint integrated of the ambient accounting, provides different forms of information necessary to help the ambient managers to take care of its objectives, including measured physical of materials and flows of energy, supplies, processes and products, relating its impacts on the environment; measures of monetary politics on the economic impact of the ambient initiatives, such as period of payback 5, return on the capital/investment, etc.; measured qualitative of the claims of stakeholders. This contrasts with the necessities, for example, of a manager of production, with control of the tasks on the industrial operations optimizing the material and energy consumption, and reducing the risk of the operations on the environment, that it needs physical measures of materials, flows of energy and registers of processes.