Literature Review on the Influence of Energy Cost Information

  • Typ:Bachelorarbeit
  • Betreuung:

    Philip Dickemann

  • Zusatzfeld:

    intern

     

  • Description:

    Management accounting and the pathway to a sustainable economy are intertwined, both on an individual company level and for the economy as a whole. For a company to lead the shift to more sustainable practices, it needs to identify, assess, and implement opportunities for more sustainable processes and products. This is where management accounting can help! Against this background, we propose the following final thesis project:

    Several papers in the current literature describe methods for energy cost accounting. However, there is a lack of paper describing the specific influence energy cost information has on company practices. For which purpose is energy cost information used? Which decisions are influenced by energy cost information?

    This final thesis project aims to get an overview of the current state of the literature on the influence of energy cost information Furthermore, we want you to draw implications that could arise out of your literature results for Energy Cost Accounting.

     

    Literature:

    • Bierer, Anett; Götze, Uwe (2012): Energy Cost Accounting: Conventional and Flow-oriented Approaches. In: Journal of Competitiveness 4 (2), S. 128–144. DOI: 10.7441/joc.2012.02.09
    • Boyd, Lynn H.;Cox, James F. (2002): Optimal decision making using cost accounting information. In: International Journal of Production Research 40 (8), S. 1879–1898. DOI: 10.1080/00207540210122239
    • de Groot, Henri L.F.; Verhoef, Erik T.; Nijkamp, Peter (2001): Energy saving by firms: decision-making, barriers and policies. In: Energy Economics 23 (6), S. 717–740. DOI: 10.1016/S0140-9883(01)00083-4