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Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability

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  • Gray, Rob
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 17 (1992)
    Issue (Month): 5 (July)
    Pages: 399-425

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    Handle: RePEc:eee:aosoci:v:17:y:1992:i:5:p:399-425

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    Web page: http://www.elsevier.com/locate/aos

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    Cited by:
    1. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(8), pages 957-970, November.
    2. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(6), pages 551-581, August.
    3. Ioannis E. Nikolaou, 2010. "Classifying current social responsibility accounting methods for assisting a dialogue between business and society," Social Responsibility Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 6(4), pages 562-580, November.
    4. Keith Hooper & Gina Xu, 2012. "From legitimacy by character to legitimacy by image: Ethics and accounting practices in New Zealand," Managerial Auditing Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 27(8), pages 754-773.
    5. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 21(3), pages 337-361, April.
    6. Jeffrey Unerman & Brendan O'Dwyer, 2006. "Theorising accountability for NGO advocacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 19(3), pages 349-376, April.
    7. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 19(3), pages 319-348, April.
    8. Lehman, Glen, 1999. "Disclosing new worlds: a role for social and environmental accounting and auditing," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(3), pages 217-241, April.
    9. Lambert, Caroline & Pezet, Eric, 2011. "The making of the management accountant - Becoming the producer of truthful knowledge," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 36(1), pages 10-30, January.
    10. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 20(3), pages 356-381, April.
    11. Banerjee, Subhabrata Bobby, 2002. "Corporate environmentalism: the construct and its measurement," Journal of Business Research, Elsevier, Elsevier, vol. 55(3), pages 177-191, March.
    12. Bartelmus, Peter, 2003. "Dematerialization and capital maintenance: two sides of the sustainability coin," Ecological Economics, Elsevier, Elsevier, vol. 46(1), pages 61-81, August.
    13. Jean-Philippe Lafontaine, 2002. "Enseignement Et Management De L'Information : Le Cas De La Comptabilite Environnementale," Post-Print, HAL halshs-00584486, HAL.
    14. Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 20(3), pages 333-355, April.
    15. Hajnalka Ván, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, State Audit Office of Hungary, State Audit Office of Hungary, vol. 57(4), pages 437-452.
    16. Robinson, Chris, 1996. "Can we reconcile finance with nature?," International Review of Financial Analysis, Elsevier, Elsevier, vol. 5(3), pages 185-195.
    17. M. R. Mathews, 2001. "Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, Taylor & Francis Journals, vol. 10(4), pages 335-352.
    18. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(1), pages 63-80, January.
    19. Mark Shenkin & Andrea B. Coulson, 2007. "Accountability through activism: learning from Bourdieu," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 20(2), pages 297-317, February.
    20. María Luisa Pajuelo Moreno, 2013. "Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies," Sustainability, MDPI, Open Access Journal, vol. 5(6), pages 2389-2420, May.
    21. Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, Elsevier, vol. 45(4), pages 375-384, October.
    22. Nicolas Antheaume, 2012. "Essai Sur La Specificite Du Controle De Gestion Environnemental," Post-Print, HAL hal-00691066, HAL.
    23. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, Elsevier, vol. 61(2-3), pages 224-236, March.
    24. Jean Desmazes & Jean-Philippe Lafontaine, 2007. "L'Assimilation Des Budgets Environnementaux Et Du Tableau De Bord Vert Par Les Entreprises," Post-Print, HAL halshs-00543246, HAL.
    25. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, Springer, vol. 118(1), pages 13-29, November.

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