ENVIRONMENTAL MANAGEMENT ACCOUNTING: THE CASE OF THE RUBBER TIRE MANUFACTURING COMPANY IN VIET NAM

In the last decades, the concept of sustainable development has been a popular subject in academic researches and the business community. To be considered as a sustainable business, becoming an environmentally friendly organization is critical. Environmental management accounting is an important tool to help enterprises to reach this goal. However, the application of environmental management accounting in Vietnam is still low in comparison to its role. The paper uses a case-study method that chooses a tire manufacturing company in central Vietnam to identify environmental cost, apply material flow accounting cost, and build criteria for environmental performance evaluation. The suggestion for the improvement of environmental management accounting implementation in Vietnam is also discussed. This study hopes to contribute to the popularization of environmental management accounting in the Vietnam business community.

Endstation China?

Aus einer Perspektive der Weltsystemtheorie diskutiert der Artikel, inwieweit sich China von einem Durchflusszentrum für globale Materialströme zu einem Zielland mit erhöhtem Materialverbrauch entwickelt. Der Artikel verwendet das Konzept der Material Flow Accounting and Analysis (MFA), um empirische Daten des Internationalen Ressourcenpanels zu analysieren. Die Ergebnisse zeigen, dass China zu einem immer wichtigeren Wirtschaftsraum wird, der die USA und die EU in seiner Bedeutung als Endstation des Materialverbrauchs sogar übertrifft. Gleichzeitig behauptet China weiterhin seine Position als zentrale Drehscheibe in den globalen Materialflüssen, wobei der Binnenmarkt im Vergleich zu den externen Märkten kontinuierlich und gleichzeitig expandiert.

Cumulative material flows provide indicators to quantify the ecological debt

There is ample evidence that an unabated growth in material consumption is likely to pass the earth system's source and sink capacities. In the face of limited resources, distributional questions increasingly gain importance. Material flow accounting is a methodological tool to trace biophysical patterns of disproportionate resource consumption across countries and the debt towards the environment, other parts of the world, and towards future generations through the excessive consumption of natural resources. At the core of this article, we address different developments of material use for individual countries and world regions from 1950 to 2010. During this phase, fossil fuel-based industrialization triggered an unprecedented growth in material consumption, mainly in the wealthy world regions of Europe, Australia, North America, and partly in the countries of the former Soviet Union, while low resource consumption persists in other regions. We thus calculated cumulative resource use from 1950 to 2010 to show the extent of this wealth built up upon countries' own resources, or through imports from other countries or world regions. We use the degree of net-import dependency of individual countries as a proxy for the ecological debt, and relate it to the domestic resource extraction in a country. Our observations show that there was a highly uneven distribution of resource extraction and use in the 60 years analyzed, which has important implications for future global resource policies.Keywords: Ecological debt, material flow accounting, international trade, global resource useRésuméIl