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The Adoption of Environment‐related management accounting: an analysis of corporate environmental sensitivity

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  • Geoffrey R. Frost
  • Trevor D. Wilmshurst

Abstract

This paper examines environmental sensitivity of the industry as a factor associated with the adoption of environment‐related management accounting and control procedures. The results indicate that although environmental reporting is more likely to occur in environmentally sensitive firms, the adoption of environment‐related management accounting procedures does not appear to be driven solely by the environmental sensitivity of the industry. The paper concludes that further research is needed to identify what causes organisations to adopt environment‐related management accounting procedures.

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  • Geoffrey R. Frost & Trevor D. Wilmshurst, 2000. "The Adoption of Environment‐related management accounting: an analysis of corporate environmental sensitivity," Accounting Forum, Taylor & Francis Journals, vol. 24(4), pages 344-365, December.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:4:p:344-365
    DOI: 10.1111/1467-6303.00045
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    Cited by:

    1. Pankaewta Lakkanawanit & Wilawan Dungtripop & Muttanachai Suttipun & Hisham Madi, 2022. "Energy Conservation and Firm Performance in Thailand: Comparison between Energy-Intensive and Non-Energy-Intensive Industries," Energies, MDPI, vol. 15(20), pages 1-17, October.
    2. Gilbert Kwabena Amoako & Anokye M. Adam & Clement Lamboi Arthur & George Tackie, 2021. "Institutional isomorphism, environmental management accounting and environmental accountability: a review," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 11201-11216, August.
    3. Hummel, Katrin & Laun, Ute & Krauss, Annette, 2021. "Management of environmental and social risks and topics in the banking sector - An empirical investigation," The British Accounting Review, Elsevier, vol. 53(1).
    4. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
    5. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    6. Ki‐Hoon Lee, 2011. "Motivations, barriers, and incentives for adopting environmental management (cost) accounting and related guidelines: a study of the republic of Korea," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(1), pages 39-49, January.
    7. Adams, Carol A. & Frost, Geoffrey R., 2008. "Integrating sustainability reporting into management practices," Accounting forum, Elsevier, vol. 32(4), pages 288-302.
    8. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
    9. 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.

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