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Strategic Environmental Management Accounting: An Exploratory Study Of Current Corporate Practice And Strategic Intent

Author

Listed:
  • DAVID GADENNE

    (Faculty of Business and Law, Central Queensland University, North Rockhampton 4702, Australia)

  • MONIR ZAMAN

    (Faculty of Business and Law, Central Queensland University, North Rockhampton 4702, Australia)

Abstract

This paper investigates the current state of corporate Australia's environmental management accounting practices and environmental management accountants' perceptions of how environmental management accounting information should be accounted for and reported in the annual report of an environmentally sensitive corporation. The results indicate that many Australian companies have not yet developed a holistic approach to environmental costing, and that environmental management accountants believe that environmentally induced costs and expenses should be reported as notes to financial statements, rather than in the profit and loss statement in the corporate annual report. However, results are inconclusive as to whether certain environmentally induced expenditure should be capitalised and amortised separately in the balance sheet, while there is some support for environmentally induced end-of-pipe and integrated technologies being recognised separately as assets in the balance sheet.

Suggested Citation

  • David Gadenne & Monir Zaman, 2002. "Strategic Environmental Management Accounting: An Exploratory Study Of Current Corporate Practice And Strategic Intent," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 4(02), pages 123-150.
    • Handle: RePEc:wsi:jeapmx:v:04:y:2002:i:02:n:s1464333202000954
    DOI: 10.1142/S1464333202000954
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    Cited by:

    1. Nuttasorn Ketprapakorn & Sooksan Kantabutra, 2019. "Sustainable Social Enterprise Model: Relationships and Consequences," Sustainability, MDPI, vol. 11(14), pages 1-39, July.
    2. Vargas-Sánchez, Alfonso & Riquel-Ligero, Francisco, 2014. "Environmental Pressures on Tourism Companies: Simulation of Scenarios in Golf Course Operators," Journal of Tourism, Sustainability and Well-being, Cinturs - Research Centre for Tourism, Sustainability and Well-being, University of Algarve, vol. 2(1), pages 51-71.

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