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Accounting and Modeling as Design Metaphors for CEMIS

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Information Technology in Environmental Engineering

Part of the book series: Environmental Science and Engineering ((ENVENG))

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Abstract

The terms accounting and modeling both characterize the theoretical background of core components of corporate environmental management information systems (CEMIS). On the one hand, a CEMIS as a computer-based environmental management accounting system; on the other, we emphasize the role of modeling and calculation. With regard to an analysis of materials and energy flows and stocks of organizations and supply chains, accounting and modeling seem to be synonyms. However, in a software development perspective, accounting and modeling can be interpreted as different design metaphors. The aim of this contribution is to design images for computer-based CEMIS in the two perspectives. As a result, an CEMIS should be both a software tool supporting modeling activities and an information system supporting decision making.

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Author information

Authors and Affiliations

  1. Institute for Sustainability Communication, Leuphana University Lueneburg, Scharnhorststr. 1, 21335, Lüneburg, Germany

    Andreas Moeller

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  1. Andreas Moeller
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Correspondence to Andreas Moeller .

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Editors and Affiliations

  1. Business & Economics, Institute of Electronic Business Process, Lüneburg, Germany

    Burkhardt Funk

  2. Institute of Electronic Business Process, Lüneburg, Germany

    Peter Niemeyer

  3. Department für Informatik Abt. Wirtschaftsinformatik I, Universität Oldenburg, Oldenburg, Germany

    Jorge Marx Gómez

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Moeller, A. (2014). Accounting and Modeling as Design Metaphors for CEMIS. In: Funk, B., Niemeyer, P., Gómez, J. (eds) Information Technology in Environmental Engineering. Environmental Science and Engineering(). Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-36011-4_10

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