A full cost environmental accounting experiment


Autoria(s): Herbohn, Kathleen
Contribuinte(s)

A. G. Hopwood

Data(s)

01/01/2005

Resumo

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.

Identificador

http://espace.library.uq.edu.au/view/UQ:74695

Idioma(s)

eng

Publicador

Pergamon

Palavras-Chave #Business, Finance #Social-responsibility Disclosure #Performance #Legitimacy #Market #Impact #Firm #C1 #350100 Accounting, Auditing and Accountability #780100 Non-oriented Research
Tipo

Journal Article