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An environmentally enlightened accounting

Author

Listed:
  • Jesse Dillard
  • Darrell Brown
  • R. Scott Marshall

Abstract

Environmental stewardship must become a primary concern if management is to adequately fulfil its societal responsibilities. Management and accounting information systems must aggressively respond to these emerging requirements in order to support adequately the associated information needs as well as to design organizational systems that motivate and facilitate desired behavior. Our purpose here is to consider a framework useful for developing environmentally enlightening management and accounting information systems that take into account alternative environmental perspectives. The framework can be used to develop prototypes representing different levels of environmental enlightenment, and as such, can provide general guidance for moving collectives and organizations toward a more environmentally responsible posture. The framework is illustrated using an example from the salmon farming industry provided in [Geogakopoulous, G., & Thomson, I., 2004. Organic salmon farming: Risk perceptions, decision heuristics and the absence of environmental accounting. In Proceedings of the Asia Pacific Interdisciplinary Research in Accounting. Singapore, July 4–7, 2004, this paper has since been published in this edition of Accounting Forum].

Suggested Citation

  • Jesse Dillard & Darrell Brown & R. Scott Marshall, 2005. "An environmentally enlightened accounting," Accounting Forum, Taylor & Francis Journals, vol. 29(1), pages 77-101, March.
    • Handle: RePEc:taf:accfor:v:29:y:2005:i:1:p:77-101
    DOI: 10.1016/j.accfor.2004.12.001
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    Cited by:

    1. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    2. Dixon, Keith, 2009. "Calculative practices in higher education: a retrospective analysis of curricular accounting about learning," MPRA Paper 18295, University Library of Munich, Germany.
    3. Oakes, Helen & Oakes, Steve, 2019. "An Overture for Organisational Transformation with accounting and music," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    4. Soiloor Nandini Arunima, 2020. "An Empirical Scrutiny of Environmental Accounting Reporting (EAR) and Vision 2021: A way of Environmental Protection," International Journal of Science and Business, IJSAB International, vol. 4(9), pages 113-124.
    5. Frank Lorne, 2009. "Macro-entrepreneurship and sustainable development: the need for innovative solutions for promoting win-win interactions," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 10(2), pages 69-85, June.
    6. Castilla Polo, Francisca & Gallardo Vázquez, Dolores, 2008. "Social information within the intellectual capital report," Journal of International Management, Elsevier, vol. 14(4), pages 353-363, December.
    7. Haslam, Colin & Butlin, John & Andersson, Tord & Malamatenios, John & Lehman, Glen, 2014. "Accounting for carbon and reframing disclosure: A business model approach," Accounting forum, Elsevier, vol. 38(3), pages 200-211.
    8. Stanojevic, M. & Vranes, S. & Gökalp, I., 2010. "Green accounting for greener energy," Renewable and Sustainable Energy Reviews, Elsevier, vol. 14(9), pages 2473-2491, December.
    9. Ván, Hajnalka, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 437-452.
    10. Chris Durden, 2008. "Towards a socially responsible management control system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(5), pages 671-694, June.
    11. GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana, 2009. "Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 979-985, May.
    12. Frank T. Lorne, 2009. "Macro-entrepreneurship and sustainable development: the need for innovative solutions for promoting win-win interactions," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 10(2), pages 69-85, June.
    13. Russell, Shona L. & Thomson, Ian, 2009. "Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland," Accounting forum, Elsevier, vol. 33(3), pages 225-244.
    14. Ninko Kostovski & Jadranka Mrsic & Venera Krliu Handziski, 2017. "Accounting For Socially Responsible And Environmentally Friendly Operations," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 66-73, August.
    15. Joseph, George, 2012. "Ambiguous but tethered: An accounting basis for sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 93-106.
    16. Darrel Brown & Jesse Dillard & R. Scott Marshall, 2006. "Triple Bottom Line: A business metaphor for a social construct," Working Papers 0602, Departament Empresa, Universitat Autònoma de Barcelona, revised Mar 2006.
    17. Andreea Mihaela HINT(?TEFAN) & Dan Ioan TOPOR & Andreea MARIN-PANTELESCU, 2019. "Legislative Environment And The Importance Of Accounting Environmental Costs In The Lighting Body Industry," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 374-385, November.

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