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Determinants of environmental accounting practices in local entities: evidence from Portugal

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  • Veronica P. Lima Ribeiro
  • Cristina Aibar‐Guzman

Abstract

Purpose - The purpose of this paper is to examine the extent to which Portuguese local entities have implemented a set of environmental accounting practices, and to analyse some potential determining factors of their use. Design/methodology/approach - The data were collected by sending a postal questionnaire to a sample of medium‐sized and large city councils and the municipal companies belonging to those municipalities. Three variables were considered as possible factors that drive the development of environmental accounting practices in the local public sector. Findings - The degree of development of environmental accounting practices in Portuguese local entities is low. Organisational size and the degree of development of environmental management practices are positively and statistically related to the level of development of environmental accounting practices. However, the findings suggest that the existence of compulsory environmental accounting standards is not positively associated with the development of environmental accounting practices by Portuguese local entities. Research limitations/implications - The study limits itself to Portugal and, therefore, its results could not be applicable in other settings. Practical implications - Portugal is experiencing a phase of development of regulatory environmental disclosure requirements. Understanding the environmental accounting and reporting practices currently developed by Portuguese local entities, as well as their drivers, may help regulators to develop more suitable standards for the sector. Originality/value - The majority of empirical studies on environmental accounting practices in public organisations are focused largely on an Anglo‐Saxon context. This paper attempts to address this gap in the literature by providing a snapshot of the environmental accounting practices developed by Portuguese local entities.

Suggested Citation

  • Veronica P. Lima Ribeiro & Cristina Aibar‐Guzman, 2010. "Determinants of environmental accounting practices in local entities: evidence from Portugal," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(3), pages 404-419, August.
    • Handle: RePEc:eme:srjpps:v:6:y:2010:i:3:p:404-419
    DOI: 10.1108/17471111011064771
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    References listed on IDEAS

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    1. Hughes, Susan B. & Anderson, Allison & Golden, Sarah, 2001. "Corporate environmental disclosures: are they useful in determining environmental performance?," Journal of Accounting and Public Policy, Elsevier, vol. 20(3), pages 217-240.
    2. Fernando Llena & Jose M. Moneva & Blanca Hernandez, 2007. "Environmental disclosures and compulsory accounting standards: the case of spanish annual reports," Business Strategy and the Environment, Wiley Blackwell, vol. 16(1), pages 50-63, January.
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    4. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2006. "Intra-industry imitation in corporate environmental reporting: An international perspective," Journal of Accounting and Public Policy, Elsevier, vol. 25(3), pages 299-331.
    5. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
    6. Manila Marcuccio & Ileana Steccolini, 2005. "Social and environmental reporting in local authorities," Public Management Review, Taylor & Francis Journals, vol. 7(2), pages 155-176, June.
    7. 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.
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    2. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
    3. Dorothea GREILING & Birgit GRUB, 2015. "Towards Citizen Accountability Of Local Public Enterprises," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(4), pages 641-655, December.
    4. Nevado Gil, María Teresa & Gallardo Vázquez , Dolores, 2019. "Local government social responsibility: empirical evidence in the region of Extremadura," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 45, pages 161-179.

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