Author
Roger Burritt
Other affiliations: Macquarie University, University of Kassel, University of South Australia
Bio: Roger Burritt is an academic researcher from Australian National University. The author has contributed to research in topics: Management accounting & Accounting information system. The author has an hindex of 40, co-authored 161 publications receiving 6961 citations. Previous affiliations of Roger Burritt include Macquarie University & University of Kassel.
Papers published on a yearly basis
Papers
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TL;DR: In this article, the authors discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and assess of the future sustainability accounting and reporting, and conclude that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainable accounting.
Abstract: Purpose – The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting.Design/methodology/approach – The paper is a review of recent literature in sustainability accounting.Findings – Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making.Originality/value – The paper is a systematic review of recent research developments in sustainability accounting.
533 citations
Book•
01 Oct 2000
TL;DR: In this paper, Elkington et al. present a framework for the management of environmental information in the corporate environmental management system, integrating eco-efficiency-oriented information management into the corporate environment management system.
Abstract: Foreword John Elkington, Chair, SustainAbility Ltd Foreword Susan McLaughlin, US Environmental Protection Agency Foreword Patrick Ponting FCPA, National President, Australian Society of CPAs Foreword Dr Claude Martin, Director General, WWF International Foreword Stig Enevoldsen, Chairman, International Accounting Standards Committee 1. Purpose and structure Part 1: Introduction and framework 2. The emergence of environmental accounting 3. The purpose of managing environmental information 4. The environmental accounting framework Part 2: Environmental issues in conventional accounting 5. Overview, criticism and advantages of conventional accounting 6. Environmental management accounting 7. Environmental issues in financial accounting and reporting 8. Environmental shareholder value and environmental issues in other accounting systems Part 3: Ecological accounting 9. Overview and emergence 10. The efficiency of approaches to environmental information management 11. Internal ecological accounting 12. External ecological accounting and reporting of environmental impacts Part 4: Integration 13. Integration with eco-efficiency indicators 14. Integrating eco-efficiency-oriented information management into the corporate environmental management system 15. Summary
532 citations
TL;DR: In this paper, a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools is proposed, which provides structure for managers to understand and assess the variety of EMA accounting tools that have been developed to date.
Abstract: This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting — monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA). It highlights the past/future and short/long-term time dimensions of the different tools, and the regularity of information generation, before concluding with a brief discussion about choice of the most important EMA tools.
417 citations
TL;DR: A review of the literature on sustainability accounting from an information management perspective and different interpretations of sustainability accounting is presented in this article. But the focus of this paper is on the relationship between accounting and sustainability and the role of accounting for sustainability.
371 citations
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Posted Content•
TL;DR: In this paper, the authors provide a unified and comprehensive theory of structural time series models, including a detailed treatment of the Kalman filter for modeling economic and social time series, and address the special problems which the treatment of such series poses.
Abstract: In this book, Andrew Harvey sets out to provide a unified and comprehensive theory of structural time series models. Unlike the traditional ARIMA models, structural time series models consist explicitly of unobserved components, such as trends and seasonals, which have a direct interpretation. As a result the model selection methodology associated with structural models is much closer to econometric methodology. The link with econometrics is made even closer by the natural way in which the models can be extended to include explanatory variables and to cope with multivariate time series. From the technical point of view, state space models and the Kalman filter play a key role in the statistical treatment of structural time series models. The book includes a detailed treatment of the Kalman filter. This technique was originally developed in control engineering, but is becoming increasingly important in fields such as economics and operations research. This book is concerned primarily with modelling economic and social time series, and with addressing the special problems which the treatment of such series poses. The properties of the models and the methodological techniques used to select them are illustrated with various applications. These range from the modellling of trends and cycles in US macroeconomic time series to to an evaluation of the effects of seat belt legislation in the UK.
4,252 citations
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30 May 2018
TL;DR: Tata Africa Services (Nigeria) Limited as mentioned in this paper is a nodal point for Tata businesses in West Africa and operates as the hub of TATA operations in Nigeria and the rest of West Africa.
Abstract: Established in 2006, TATA Africa Services (Nigeria) Limited operates as the nodal point for Tata businesses in West Africa. TATA Africa Services (Nigeria) Limited has a strong presence in Nigeria with investments exceeding USD 10 million. The company was established in Lagos, Nigeria as a subsidiary of TATA Africa Holdings (SA) (Pty) Limited, South Africa and serves as the hub of Tata’s operations in Nigeria and the rest of West Africa.
3,658 citations
2,186 citations
01 Jan 2008
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Abstract: What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.
2,134 citations