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The role of environmental accounting in international change: an exploration of Spanish companies

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  • Larrinaga González, Carlos
  • Carrasco Fenech, Francisco
  • Correa Ruiz, Carmen
  • Caro González, Francisco Javier
  • Páez Sandubete, José María

Abstract

The critiques originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of the businesses, led Gray et al. (1995) to relate environmental accounting to the dynamics of organizational change with a view to assessing the role that environmental accounting has in the change of business to the environmental agenda. In order to investigate whether Gray et al.' s (1995) model and conclusions apply to a different context, we have conducted an empirical study in Spain. We consistently found (a) that Spanish organizations are following a first-order change. (b) Colonization and evolution types of change do not imply second-order change. (c) The use of environmental accounting is coupled with an intent to negotiate and control the environmental agenda. In addition, we found that (1) both negotiation of the environment and the opening of new discussions take place in the same organization. (2) This could be explained by the existence of two kinds of discourses, factual and idealistic, which could be the sign of a potential internal incoherence (Grenwood and Hinings, 1988) that, in turn, would suggest the transition to a higher order of change.

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  • Larrinaga González, Carlos & Carrasco Fenech, Francisco & Correa Ruiz, Carmen & Caro González, Francisco Javier & Páez Sandubete, José María, 1999. "The role of environmental accounting in international change: an exploration of Spanish companies," DEE - Working Papers. Business Economics. WB 6434, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    • Handle: RePEc:cte:wbrepe:6434
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    1. Vasilii Erokhin & Dmitry Endovitsky & Alexey Bobryshev & Natalia Kulagina & Anna Ivolga, 2019. "Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia," Sustainability, MDPI, vol. 11(11), pages 1-23, June.
    2. Ataur Rahman Belal & David L. Owen, 2007. "The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 472-494, June.
    3. Odriozola, Maider Aldaz & Sánchez, José Antonio Calvo & Etxeberria, Igor Álvarez, 2012. "Divulgación de información sobre corrupción: empresas del IBEX 35," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 59-90.
    4. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    5. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
    6. Edison Fredy León Paime & Diego Mauricio Barragán & Ernesto Ravelo, 2009. "Las representaciones sociales del concepto de responsabilidad social en los estudiantes de contaduría pública: hacia la estructura del sentido común," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
    7. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(4), pages 588-625, May.
    8. Ienciu Ionel-Alin, 2012. "Analyze Of Enviromental Discolsure Within European Union Countries," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 2(4), pages 1-8, August.
    9. Jean-Philippe Lafontaine, 2002. "Enseignement Et Management De L'Information : Le Cas De La Comptabilite Environnementale," Post-Print halshs-00584486, HAL.
    10. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    11. Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017. "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(3), pages 1-11, June.
    12. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
    13. Esther Albelda Pérez & Carmen Correa Ruiz & Francisco Carrasco Fenech, 2007. "Environmental management systems as an embedding mechanism: a research note," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 403-422, June.
    14. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.
    15. L. Bouten, 2011. "CSR reporting: The mastery of the internal dynamics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/721, Ghent University, Faculty of Economics and Business Administration.
    16. Crawford Spence, 2007. "Social and environmental reporting and hegemonic discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 855-882, October.
    17. Ienciu Ionel-Alin, 2011. "Evaluation Of Environmental Reporting For Companies Listed On The London Stock Exchange," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 536-543, December.
    18. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 118-143, January.
    19. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(2), pages 286-305, June.

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