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Deconstructing the conventional accounting result to design anenvironmental accounting result


  • José Juan Déniz Mayor

    () (Universidad de Las Palmas de Gran Canaria)

  • María Concepción Verona Martel

    (Universidad de Las Palmas de Gran Canaria)


In this paper, the difficulty of accurately defining the flows of expenses and income related to corporate environmental management, using as storyline the design of an algebraic model of accounting result to make visible the most significant items in this area, is discussed. The main conclusions are centred in the need to link environmental protection expenditures and environmental revenues to specific goals in order to assess the company environmental performance and the risk of taking environmentally inefficient decisions to improve the public image thanks to this statement. The main limitations of the proposed model are the problem of linking accounting homogenized variables to environmental protection goals and the exclusion of environmental externalities.

Suggested Citation

  • José Juan Déniz Mayor & María Concepción Verona Martel, 2015. "Deconstructing the conventional accounting result to design anenvironmental accounting result," Contaduría y Administración, Accounting and Management, vol. 60(3), pages 535-555, julio-sep.
  • Handle: RePEc:nax:conyad:v:60:y:2015:i:3:p:535-555

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