Showing papers by "Roger Burritt published in 2008"
15 Oct 2008
TL;DR: In this paper, the authors present a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options.
Abstract: Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production reduced costs and fewer environmental impacts through the reduced use of materials environmental management accounting (EMA) is a necessary information management tool. Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.
130 citations
01 Jan 2008
TL;DR: The potential for Cleaner Production (CP) to benefit businesses is well-demonstrated, but it is not yet as widely adopted as might be expected as discussed by the authors, and this is unlikely to be entirely because of the lack of adequate information.
Abstract: The potential for Cleaner Production (CP) to benefit businesses is well-demonstrated, but it is not yet as widely adopted as might be expected. This is unlikely to be entirely because of the lack of adequate information—other possible reasons could be that (i) CP is commonly seen as being only relevant to manufacturing, (ii) the institutional framework does not encourage the adoption of CP as well as it might do, and (iii) there is no single one-to-one relationship between organisational change (such as a move to CP) and accounting change.
51 citations
01 Jan 2008
TL;DR: In this article, the development of corporate environmental management accounting (EMA) and the possible motivations for EMA from the perspective of institutional theory are explored and synthesised from taxonomy and classification through institutional theory.
Abstract: This paper explores and synthesises the development of corporate environmental management accounting (EMA) and the possible motivations for EMA from the perspective of institutional theory. The motivation for this paper is a belief that a focus on taxonomy and classification through institutional theory will help to produce better defined theory for scholars to accumulate knowledge about the development of EMA. It considers the possible development of EMA in relation to three pillars: regulatory, normative and cognitive institutions. This leads to an understanding of the development of EMA in four institutional contexts involving (i) direct regulatory pressures, (ii) social environmental movements, (iii) professional structure and inter-professional communication and (iv) environmental mimicry in specific organisational fields. The differences between these institutional influences on the development of EMA are discussed and finally, suggestions are provided about the potential future development of corporate EMA.
44 citations
01 Jan 2008
TL;DR: In this article, the authors investigate two important factors associated with environmental investment decision-making by managers: the regulatory regime in which the firm operates and the nature of environmental information used as a decision aid.
Abstract: An experiment is used to investigate two important factors associated with environmental investment decision-making by managers: the regulatory regime in which the firm operates and the nature of environmental information used as a decision aid. Two regulatory regimes are examined, a command and control regulatory regime and a voluntary self-regulatory regime. Two accounting systems are contrasted, environmental management accounting and conventional management accounting, thereby providing a 2 × 2 experimental design for the empirical study. The paper considers environmental investment decision-making by different types of managers working in the Australian offshore petroleum industry. These empirical results indicate that environmental accounting information has a more significant influence on the willingness of managers to incorporate environmental considerations into investment decisions and to avoid future environmental risks, than does the type of regulatory regime.
5 citations