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The role of accounting and the accountant in the environmental management system

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  • Trevor D. Wilmshurst
  • Geoffrey R. Frost

Abstract

This paper explores the role of accounting and the accountant in the Environmental Management System (EMS). This study was founded on a postal survey of chief executive officers (CEOs) and chief financial officers (CFOs) from the top 500 listed Australian companies. From responses to the surveys, this paper firstly documents the adoption of environmental accounting processes by respondent companies and secondly management attitudes as to the role of environmental accounting in these companies. The senior executives responding to the survey suggest that they believe the environment is an important issue, and recognize the need for a business response. However, there appeared to be limited participation of the accountant in the EMS, which suggests there is a gap between the aggregate observations of this sample and literature support with respect to the role of environmental accounting. It is suggested that this might reflect a lack of understanding of the potential role accounting and the accountant could (and arguably should) play as a member of the EMS team. It is the intention of this paper to provide some input to enhance an understanding of the potential and important role accounting and the accountant could play in the EMS. Copyright © 2001 John Wiley & Sons, Ltd. and ERP Environment

Suggested Citation

  • Trevor D. Wilmshurst & Geoffrey R. Frost, 2001. "The role of accounting and the accountant in the environmental management system," Business Strategy and the Environment, Wiley Blackwell, vol. 10(3), pages 135-147, May.
    • Handle: RePEc:bla:bstrat:v:10:y:2001:i:3:p:135-147
    DOI: 10.1002/bse.283
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    1. Séna John Ahyee & Sophie Giordano-Spring & Denis Travaille, 2015. "Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?," Post-Print hal-01188752, HAL.
    2. 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.
    3. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    4. Mamoun Walid ARIDAH & Ghanim Ahmed KAMIL & Areej Ahmad HAMAD, 2020. "The effect of adding corporate environmental reports in the annual financial reports on corporate governance and sustainable development of companies in Jordan," Smart Cities International Conference (SCIC) Proceedings, Smart-EDU Hub, vol. 8, pages 411-440, November.
    5. Roger L Burritt, 2004. "Environmental management accounting: roadblocks on the way to the green and pleasant land," Business Strategy and the Environment, Wiley Blackwell, vol. 13(1), pages 13-32, January.
    6. António Pedro Vieira & Gregor Radonjič, 2020. "Disclosure of eco‐innovation activities in European large companies' sustainability reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2240-2253, September.
    7. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    8. Séna John Ahyee, 2013. "L'Institute of Management Accountants et la performance sociétale : apports d'une étude bibliométrique des publications de la revue Strategic Finance," Post-Print hal-01003937, HAL.
    9. Fazal Ur Rehman & Basheer M. Al-Ghazali & Adel Ghaleb Haddad & Ehab Abdullatif Qahwash & M. Sadiq Sohail, 2023. "Exploring the Reverse Relationship between Circular Economy Innovation and Digital Sustainability—The Dual Mediation of Government Incentives," Sustainability, MDPI, vol. 15(6), pages 1-21, March.
    10. Philippe Chapellier & Claire Gillet-Montjarret & Géraldine Rivière-Giordano, 2016. "Expert-comptable et RSE : dynamique en cabinet et conseil auprès des clients," Post-Print hal-01907656, HAL.
    11. Ljubisavljević Snežana & Ljubisavljević Luka & Jovanović Dejan, 2017. "Environmental Audit for Environmental Improvement and Protection," Economic Themes, Sciendo, vol. 55(4), pages 521-538, December.
    12. katia Corsi & Daniela Mancini, 2015. "Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 65-91.
    13. Emon Kalyan Chowdhury & Shafaitun Nahar, 2017. "Perceptions of Accountants toward Sustainability Development Practices in Bangladesh," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(3), pages 112-119, September.
    14. Angèle Renaud, 2014. "The controller's role in environmental management control [Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?]," Post-Print halshs-01178066, HAL.
    15. Henry Petersen & Harrie Vredenburg, 2009. "Morals or Economics? Institutional Investor Preferences for Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 90(1), pages 1-14, November.
    16. Marie-Andrée Caron & Corinne Gendron, 2007. "Le Responsable De La Stratégie De Communication En Matière De Développement Durable : Un Gestionnaire Calculateur Ou Un Expert Malléable?," Post-Print halshs-00543103, HAL.

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