Emergy - Accounting Method

Accounting Method

Emergy accounting uses the thermodynamic basis of all forms of energy, resources and human services, and converts them into equivalents of one form of energy, usually solar emergy. To evaluate a system, first a system diagram is drawn to organize the evaluation and account for all inputs and outflows. A table of the actual flows of resources, labor and energy is constructed from the diagram and all flows are evaluated. The final step of an emergy evaluation involves interpreting the quantitative results. In some cases, the evaluation is done to determine the fit of a development proposal within its environment. In others, it may be a question of comparing different alternatives, or the evaluation may be seeking the best use of resources to maximize economic vitality (Table 4, below lists some of the many published emergy evaluations of systems and processes).

Emergy evaluations are both synthetic and analytic. Synthesis is the act of combining elements into coherent wholes for understanding of the wholeness of systems, while analysis is the dissection or breaking apart of systems to build understanding from the pieces upward. In the emergy method of evaluation, sometimes called emergy synthesis, first the whole system is considered through diagramming, then the flows of energy, resources and information that drive the system are analyzed. By evaluating complex systems using emergy methods, the major inputs from the human economy and those coming “free” from the environment are integrated to analyze questions of public policy and environmental management.