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Strategic environment management accounting : an exploratory study of current corporate practice and strategic intent

journal contribution
posted on 06.12.2017, 00:00 by David Gadenne, Mohammed Zaman
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.

Funding

Category 1 - Australian Competitive Grants (this includes ARC, NHMRC)

History

Volume

4

Issue

2

Start Page

123

End Page

150

Number of Pages

28

ISSN

1464-3332

Location

London

Publisher

Imperial College Press

Language

en-aus

Peer Reviewed

Yes

Open Access

No

Era Eligible

No

Journal

Journal of environmental assessment policy and management.

Usage metrics

CQUniversity

Categories

Exports