Journal ArticleDOI
A full cost environmental accounting experiment
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In this article, the authors examined a reporting experiment using these valuation techniques that was undertaken by an Australian Government Department managing publicly owned forests and concluded that the FCEA experiment was ultimately not successful.Abstract:
A lack of appropriate measurement techniques has constrained full cost environmental accounting (FCEA) experimentation. Yet, there has been little research on the applicability of valuation techniques recently developed by environmental economists within FLEA frameworks. This paper examines a reporting experiment using these valuation techniques that was undertaken by an Australian Government Department managing publicly owned forests. The FCEA experiment was ultimately not successful. However, the implementation experiences of the Department including the reactions of its managers and stakeholders provide an opportunity to critically reflect on the experimental outcomes to extend the current empirical knowledge of corporate social responsibility reporting. Such critical reflection has not been common in past FCEA experimentation. © 2005 Elsevier Ltd. All rights reserved.read more
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Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet
TL;DR: In this paper, an auto-critique of accounting for sustainability via an examination of meanings and contradictions in sustainable development is presented, leading towards a suggestion for the development of multiple and conditional narratives that whilst no longer realist or totalising, explicitly challenge the hegemonic claims of business movements in the arena of sustainability and sustainable development.
Journal ArticleDOI
Eco-control: The influence of management control systems on environmental and economic performance
TL;DR: In this article, the authors investigated to what extent eco-control influences environmental and economic performance in Canadian manufacturing firms and found that eco-management has no direct effect on economic performance.
Journal ArticleDOI
Chronicles of wasted time
TL;DR: In this paper, the authors present a critical review of the development and current state-of-the-art of social and environmental accounting research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal.
Journal ArticleDOI
Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously
TL;DR: The authors proposes a set of key principles for dialogic accounting and draws on ecological economist Peter Soderbaum's work on positional analysis applied to an existing accounting tool to illustrate how such an approach might be operationalized.
Journal ArticleDOI
Accounting and sustainable development: An exploration
Jan Bebbington,Carlos Larrinaga +1 more
TL;DR: In this paper, the authors explore what possibilities emerge for accounting in light of a sustainability science approach to sustainable development, and introduce sustainability science with the aim of imagining how an accounting for sustainable development might emerge.
References
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Book
Case Study Research: Design and Methods
TL;DR: In this article, buku ini mencakup lebih dari 50 studi kasus, memberikan perhatian untuk analisis kuantitatif, membahas lebah lengkap penggunaan desain metode campuran penelitian, and termasuk wawasan metodologi baru.
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Qualitative Data Analysis: An Expanded Sourcebook
TL;DR: This book presents a step-by-step guide to making the research results presented in reports, slideshows, posters, and data visualizations more interesting, and describes how coding initiates qualitative data analysis.
Journal ArticleDOI
Handbook of Qualitative Research
TL;DR: The discipline and practice of qualitative research have been extensively studied in the literature as discussed by the authors, including the work of Denzin and Denzin, and their history in sociology and anthropology, as well as the role of women in qualitative research.
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Strategic Management: A Stakeholder Approach
TL;DR: The Stakeholder Approach: 1. Managing in turbulent times 2. The stakeholder concept and strategic management 3. Strategic Management Processes: 4. Setting strategic direction 5. Formulating strategies for stakeholders 6. Implementing and monitoring stakeholder strategies 7. Conflict at the board level 8. The functional disciplines of management 9. The role of the executive as mentioned in this paper.