ENVIRONMENTAL MANAGEMENT ACCOUNTING. A CASE STUDY
     FOCUSING ON A ROMANIAN MOROCCO GOODS PRODUCER


             Gabriel Jinga, The Bucharest University of Economic Studies, Romania
            Mădălina Dumitru, The Bucharest University of Economic Studies, Romania
             Gabriel Radu, The Bucharest University of Economic Studies, Romania
             Flavia Stoian, The Bucharest University of Economic Studies, Romania


ABSTRACT: In this article our focus is to develop a case study concerning the environmental
management accounting (EMA) applied in a Romanian company which is acting as a morocco goods
(shoes, bags, belts, wallets and other leather accessories) producer. We use as a research
methodology the case study due to the fact that it is most desriptive in assesing the specific settings
that are of interest to the concerned users. We have selected this company because of its impact on
the related environment. The study relies on the EMA framework designed by Burritt, Hahn and
Schaltegger (2002). We have made a material life-cycle assessment for one type of product. Our study
has multiple data sources (such as a large spectrum of related persons including production and
financial managers, accountants, and company owners and CEO) as well as a variety of research
methods (direct observation, documentation, archival records, and interviews). Our objective is to
prove that EMA can help companies act in an integrated manner, improving their production process
and their performance. By implementing EMA, managers can identify ways to improve the eco-
efficiency of the companies.

Keywords: environmental management accounting, morocco goods, Romania, case study

JEL Code: Q56