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Environmental accounting for waste management: A study of local governments in Australia

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  • Wei Qian

    (Monash University)

  • Roger Burritt

    (University of South Australia)

Abstract

Local governments in Australia, especially in large urban areas, have faced a challenge of the growing quantity of waste generated and the diminishing space for waste disposal in recent years. The central government has demonstrated the importance of developing strategies to make full environmental costs and impacts of waste disposal and material recovery accountable for waste management decision-making. However, research into this field is limited. This paper investigates environmental accounting practices in local government waste management. From a survey conducted with local government authorities in New South Wales (NSW) Australia, it is found that overall the level of direct waste flow and activity accounting is higher than the level of hidden and external environmental cost accounting, though local governments tend to identify and use more physical information associated with waste flows and activities than relevant monetary information. External environmental impacts of waste disposal are often overlooked and show the lowest level of practices. The survey results also indicate that urban local governments have taken more environmental information into account than rural local governments, but such difference is not significant between local governments of different sizes. The complexity of waste technical services and operations is confirmed to have a positive and significant effect on the level of environmental accounting for waste management across local governments surveyed.

Suggested Citation

  • Wei Qian & Roger Burritt, 2007. "Environmental accounting for waste management: A study of local governments in Australia," Environment Systems and Decisions, Springer, vol. 27(1), pages 143-154, March.
    • Handle: RePEc:spr:envsyd:v:27:y:2007:i:1:d:10.1007_s10669-007-9015-x
    DOI: 10.1007/s10669-007-9015-x
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    References listed on IDEAS

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    1. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
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    Cited by:

    1. Le Thuy Duong Ha & Mansi Mansi, 2023. "Accounting for waste: Waste reporting in Australian metals and mining companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4683-4711, December.
    2. Debnath, Somnath & Bose, S.K., 2014. "Exploring full cost accounting approach to evaluate cost of MSW services in India," Resources, Conservation & Recycling, Elsevier, vol. 83(C), pages 87-95.

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