Philip Dickemann

2025

Purpose – This paper aims to deliver knowledge to students in management accounting courses about ERP systems in environmental management accounting. It should be used as teaching material in addition to our teaching slides.
Design/methodology/approach – The research method is an unsystematic literature review. First, we introduce the necessary background knowledge and then present current ERP capabilities in environmental management accounting. This is illustrated by a numerical example. Screenshots from current ERP systems are added to show how their interface could look like.
Findings – The findings include various capabilities of ERP systems in environmental management accounting. For example, features for carbon accounting or carbon footprint calculation are explored.
Originality/value – This paper contributes to a possible change in the curriculum of management accounting courses. It allows students to understand how ERP systems are used in environmental management accounting.