ABSTRACT
This case study explores the potential of environmental management accounting (EMA) in the context of cleaner production measures in the rice-milling industry of the Philippines. It examines whether EMA can provide useful information to decision-makers concerned with the environmental and social impacts of rice husk as waste from the milling process. To achieve this, it explores changes to the current mode of production through the mechanism of technology transfer via an automated carbonisation system (ACS) that is widely used in Japan.
