IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v65y2006i2p121-147.html
   My bibliography  Save this article

Social Paradigms and Attitudes Toward Environmental Accountability

Author

Listed:
  • William Shafer

Abstract

This paper argues that commitment to the Dominant Social Paradigm (DSP) in Western societies, which includes support for such ideologies as free enterprise, private property rights, economic individualism, and unlimited economic growth, poses a threat to progress in imposing greater standards of corporate environmental accountability. It is hypothesized that commitment to the DSP will be negatively correlated with support for the New Ecological Paradigm (NEP) and support for corporate environmental accountability, and that belief in the NEP will be positively correlated with support for corporate environmental accountability. The findings, based on a survey of MBA students, are generally consistent with the hypotheses. Copyright Springer 2006

Suggested Citation

  • William Shafer, 2006. "Social Paradigms and Attitudes Toward Environmental Accountability," Journal of Business Ethics, Springer, vol. 65(2), pages 121-147, May.
    • Handle: RePEc:kap:jbuset:v:65:y:2006:i:2:p:121-147
    DOI: 10.1007/s10551-005-4606-2
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s10551-005-4606-2
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10551-005-4606-2?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    2. Rubenstein, Daniel Blake, 1992. "Bridging the gap between green accounting and black ink," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 501-508, July.
    3. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    4. Roberts, James A. & Bacon, Donald R., 1997. "Exploring the Subtle Relationships between Environmental Concern and Ecologically Conscious Consumer Behavior," Journal of Business Research, Elsevier, vol. 40(1), pages 79-89, September.
    5. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    6. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jenny Ählström, 2010. "Corporate response to CSO criticism: decoupling the corporate responsibility discourse from business practice," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(2), pages 70-80, March.
    2. Chona Vince Cruz & Fe Espedido & Ryanorlie Abeledo, 2015. "Shaping minds to action: an evaluation of the environmental influences of primary school students in an urbanizing community," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 17(3), pages 641-652, June.
    3. Zhiqiang Liu & Ji Li & Hong Zhu & Zhenyao Cai & Luning Wang, 2014. "Chinese firms’ sustainable development—The role of future orientation, environmental commitment, and employee training," Asia Pacific Journal of Management, Springer, vol. 31(1), pages 195-213, March.
    4. Olivier Boiral & Mario Cayer & Charles Baron, 2009. "The Action Logics of Environmental Leadership: A Developmental Perspective," Journal of Business Ethics, Springer, vol. 85(4), pages 479-499, April.
    5. Di Luan & Hongjun Cao & Tongkun Qu, 2023. "How Does Corporate Green Innovation Strategy Translate into Green Innovation Performance Based on Chain Mediation?," Sustainability, MDPI, vol. 15(16), pages 1-20, August.
    6. Caiming Wang & Jian Li, 2020. "The Evaluation and Promotion Path of Green Innovation Performance in Chinese Pollution-Intensive Industry," Sustainability, MDPI, vol. 12(10), pages 1-22, May.
    7. Olivier Boiral & Charles Baron & Olen Gunnlaugson, 2014. "Environmental Leadership and Consciousness Development: A Case Study Among Canadian SMEs," Journal of Business Ethics, Springer, vol. 123(3), pages 363-383, September.
    8. Rachel Wolfgramm & Sian Flynn-Coleman & Denise Conroy, 2015. "Dynamic Interactions of Agency in Leadership (DIAL): An Integrative Framework for Analysing Agency in Sustainability Leadership," Journal of Business Ethics, Springer, vol. 126(4), pages 649-662, February.
    9. Samet Güner, 2018. "Evaluation of the evolution of green management with a Kuhnian perspective," Business Research, Springer;German Academic Association for Business Research, vol. 11(2), pages 309-328, September.
    10. Johannes (Joost) Platje & Markus Will & Monika Paradowska & Ynte K. van Dam, 2022. "Socioeconomic Paradigms and the Perception of System Risks: A Study of Attitudes towards Nuclear Power among Polish Business Students," Energies, MDPI, vol. 15(19), pages 1-15, October.
    11. Tomaselli, Maria Fernanda & Sheppard, Stephen R.J. & Kozak, Robert & Gifford, Robert, 2019. "What do Canadians think about economic growth, prosperity and the environment?," Ecological Economics, Elsevier, vol. 161(C), pages 41-49.
    12. Norifumi Tsujikawa & Shoji Tsuchida & Takamasa Shiotani, 2016. "Changes in the Factors Influencing Public Acceptance of Nuclear Power Generation in Japan Since the 2011 Fukushima Daiichi Nuclear Disaster," Risk Analysis, John Wiley & Sons, vol. 36(1), pages 98-113, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    2. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    3. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
    4. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 551-581, August.
    5. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    6. Margarida Rodrigues & Maria do Céu Alves & Cidália Oliveira & Vera Vale & José Vale & Rui Silva, 2021. "Dissemination of Social Accounting Information: A Bibliometric Review," Economies, MDPI, vol. 9(1), pages 1-25, March.
    7. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    8. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 337-361, March.
    9. Giovanna Michelon, 2007. "Sustainability disclosure and reputation: a comparative study," "Marco Fanno" Working Papers 0044, Dipartimento di Scienze Economiche "Marco Fanno".
    10. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    11. 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.
    12. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
    13. Maltby, Josephine, 2004. "Hadfields Ltd: its annual general meetings 1903–1939 and their relevance for contemporary corporate social reporting," The British Accounting Review, Elsevier, vol. 36(4), pages 415-439.
    14. Herbohn, Kathleen, 2005. "A full cost environmental accounting experiment," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 519-536, August.
    15. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
    16. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    17. Malcolm Smith & Khadijah Yahya & Ahmad Marzuki Amiruddin, 2007. "Environmental disclosure and performance reporting in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 185-199, April.
    18. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
    19. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1037-1070, October.
    20. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:65:y:2006:i:2:p:121-147. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.