| Abstract [eng] |
The main purpose of this work is to develop an environmental management accounting (EMA) system for companies providing intellectual services and to present its implementation project for UAB „Apskaita ir teisė” after examining the concept and methods of EMA. The thesis consists of four chapters: the first and second chapters include a literature review, the third – empirical study and the fourth chapter – the design of EMA for UAB „Apskaita ir teisė“, as well as the conclusions and proposals. The literature review examines the development, concept, environmental impacts and areas of EMA. It outlines the methods, features, and relevance of EMA. The chapter also examines the concept of a framework and presents a summarized EMA system highlighting the key elements that comprise it. Following a theoretical review, an expert assessment is carried out to reveal which of the proposed elements of the EMA system are applicable to companies providing intellectual services. Based on the results of the study, an adapted EMA system is being designed for UAB „Apskaita ir teisė“. Based on the study, it is suggested that companies providing intellectual services, wishing to implement EMA, should apply the developed EMA system, adapting its elements to the needs of the organisation concerned. Accordingly, it is recommended that UAB „Apskaita ir teisė“ should use suggested implementation project by leaving an option of modifying the relevant elements of the project in accordance with the financial, human and time resources available. Based on the topic of the work, the student together with the assoc. prof. Daiva Tamulevičienė prepared one scientific article published in the journal „Accounting Theory and Practice”: „Development of environmental management accounting system: a conceptual approach”, 2023, No. 27, p; and prepared two presentations at international scientific conferences. |
