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Zerlegung kumulierter Energieaufwendungen als Instrument der umweltorientierten Verflechtungsanalyse / Decomposition of Total Energy Requirements as a Tool for an Environmentally Oriented Analysis of Economic Interdependencies
Weber, Christoph - In: Jahrbücher für Nationalökonomie und Statistik 217 (1998) 3, pp. 273-291
Zusammenfassung Für die umweltorientierte Verflechtungsanalyse wird eine Verdichtung der in Input-Output- Tabellen enthaltenen Informationen gewünscht, wobei die quantitative Bedeutung der Verflechtungen weiter erkennbar sein soll. Dazu wird am Beispiel kumulierter Energieaufwendungen ein...
Persistent link: https://www.econbiz.de/10014608607
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Developing environmental accounting: insights from indigenous cultures
Gallhofer, Sonja; Gibson, Kathy; Haslam, Jim; … - In: Accounting, Auditing & Accountability Journal 13 (2000) 3, pp. 381-409
The view is taken that the study of diverse cultures can contribute to the development of environmental accounting and reporting. The focus is upon seeking to articulate insights from three indigenous cultures: the Australian Aboriginal, the Maori and the Native American. These cultures, alive...
Persistent link: https://www.econbiz.de/10014640885
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An examination of the corporate social and environmental disclosures of BHP from 1983‐1997 : A test of legitimacy theory
Deegan, Craig; Rankin, Michaela; Tobin, John - In: Accounting, Auditing & Accountability Journal 15 (2002) 3, pp. 312-343
whether such disclosures can be explained by the concepts of a social contract and legitimacy theory. This research is also … the same issues, significant positive correlations were obtained for the general themes of environment and human resources …
Persistent link: https://www.econbiz.de/10014640924
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Environmental disclosures in the annual report : Extending the applicability and predictive power of legitimacy theory
O’Donovan, Gary - In: Accounting, Auditing & Accountability Journal 15 (2002) 3, pp. 344-371
legitimacy theory is one of the more probable explanations for the increase in environmental disclosures since the early 1980s …. Legitimacy theory is based on the idea that in order to continue operating successfully, corporations must act within the bounds … reported in this paper is to extend the applicability and predictive power of legitimacy theory by investigating to what extent …
Persistent link: https://www.econbiz.de/10014640925
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Accounting for Waste or Garbage Accounting: Some Thoughts from Non‐accountants
Laughlin, Bob; Varangu, Linda K. - In: Accounting, Auditing & Accountability Journal 4 (1991) 3
The management of waste is central to any reconsideration of an organisation′s environmental impact. Some Canadian experience in waste management is introduced and some questions this raises for conventional methods of accounting are identified.
Persistent link: https://www.econbiz.de/10014641449
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Accounting, Environmental Resource Values, and Non‐market Valuation Techniques for Environmental Resources: A Review
Milne, Markus J. - In: Accounting, Auditing & Accountability Journal 4 (1991) 3
The primary focus concerns the measurement of non‐market environmental effects. It is suggested that the formal decision analysis advocated in traditional management accounting typically excludes a wide range of nonfinancial activities and that developments in environmental economics may prove...
Persistent link: https://www.econbiz.de/10014641452
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Environmental Disclosures: A Note on Reporting Practices in Mainland Europe
Roberts, Clare B. - In: Accounting, Auditing & Accountability Journal 4 (1991) 3
Most extant surveys of mainland European companies′ disclosure of social and environmental data are now somewhat dated. One hundred and ten companies across five countries are surveyed, illustrated with examples of practice, and country differences are explored.
Persistent link: https://www.econbiz.de/10014641454
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Environmental Disclosure in the Annual Reports of British Companies: A Research Note
Harte, George; Owen, David - In: Accounting, Auditing & Accountability Journal 4 (1991) 3
annual report. Analysis is divided according to references to the environment and the form of reporting, and some interesting …
Persistent link: https://www.econbiz.de/10014641460
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New Markets, New Commons, New Ethics: A Guest Essay
Henderson, Hazel - In: Accounting, Auditing & Accountability Journal 4 (1991) 3
One major development in the upsurge of accounting interest in environmental issues has been a quantum leap in the recognition of the extent of the crucial role that economics plays in constituting accounting thought and practice. “Conventional” economics and its contribution to the...
Persistent link: https://www.econbiz.de/10014641461
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On Valuing Nature
Hines, Ruth - In: Accounting, Auditing & Accountability Journal 4 (1991) 3
The impersonal side of accounting for nature is discussed, where accounting reduces the environment to mere monetary … interests of sacrificing the environment to industrial, national and professional self‐advancement in the name of accounting, i ….e. accountancy should be bound by the social contract and eschew the destruction of the environment for financial gain.  …
Persistent link: https://www.econbiz.de/10014641462