Over the years of our experience with industry engagement, we observed how EMA was applied by Sri Lankan enterprises in different ways. While disseminating knowledge of this discipline through these various means, we felt it was important to address the “How” question also keeping Sri Lankan and international readers in mind.
Through these guidelines and the workshop we attempted to address the “What” question with Sri Lankan business professionals in mind. These guidelines were well received by the Sri Lankan business professionals and, in August 2014, I conducted a workshop on Adopting Environmental Management Accounting based on these guidelines. At the Institute of Certified Management Accountants (CMA) National Management Accounting Conference, in June 2014, we pioneered another project to publish Environmental Management Accounting (EMA) Guidelines for Sri Lankan Enterprises. When the Department of Accounting held a Forum on Sustainability Management Accounting in 2014 with the primary purpose of educating the business professionals on this emerging field of accounting, we published these case studies in a Special Issue of the Journal of Accounting Panorama on the theme of Sustainability Management Accounting in Sri Lanka. Though very little is written about them, these organizations were doing remarkably well in many respects. When visiting various organizations for data collection purposes with students, I witnessed how Sri Lankan companies implemented various environmental management strategies with the help of accounting/numbers. As a part of this course unit, the students had to develop a case study on SMA aspects of a selected organization.
Having understood the importance of sustainability accounting education, in 2012, at the Department of Accounting, University of Sri Jayewardenepura, Sri Lanka, we introduced an elective course unit on Sustainability Management Accounting (SMA), perhaps for the first time in an undergraduate course in the country. The idea of writing this book occurred to us a long time back but not in a planned way.
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