IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v24y2000i4p344-365.html
   My bibliography  Save this article

The Adoption of Environment‐related management accounting: an analysis of corporate environmental sensitivity

Author

Listed:
  • Geoffrey R. Frost
  • Trevor D. Wilmshurst

Abstract

This paper examines environmental sensitivity of the industry as a factor associated with the adoption of environment‐related management accounting and control procedures. The results indicate that although environmental reporting is more likely to occur in environmentally sensitive firms, the adoption of environment‐related management accounting procedures does not appear to be driven solely by the environmental sensitivity of the industry. The paper concludes that further research is needed to identify what causes organisations to adopt environment‐related management accounting procedures.

Suggested Citation

  • Geoffrey R. Frost & Trevor D. Wilmshurst, 2000. "The Adoption of Environment‐related management accounting: an analysis of corporate environmental sensitivity," Accounting Forum, Taylor & Francis Journals, vol. 24(4), pages 344-365, December.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:4:p:344-365
    DOI: 10.1111/1467-6303.00045
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/1467-6303.00045
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1111/1467-6303.00045?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.

    Citations

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


    Cited by:

    1. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    2. Pankaewta Lakkanawanit & Wilawan Dungtripop & Muttanachai Suttipun & Hisham Madi, 2022. "Energy Conservation and Firm Performance in Thailand: Comparison between Energy-Intensive and Non-Energy-Intensive Industries," Energies, MDPI, vol. 15(20), pages 1-17, October.
    3. Gilbert Kwabena Amoako & Anokye M. Adam & Clement Lamboi Arthur & George Tackie, 2021. "Institutional isomorphism, environmental management accounting and environmental accountability: a review," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 11201-11216, August.
    4. Hummel, Katrin & Laun, Ute & Krauss, Annette, 2021. "Management of environmental and social risks and topics in the banking sector - An empirical investigation," The British Accounting Review, Elsevier, vol. 53(1).
    5. Ki‐Hoon Lee, 2011. "Motivations, barriers, and incentives for adopting environmental management (cost) accounting and related guidelines: a study of the republic of Korea," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(1), pages 39-49, January.
    6. Adams, Carol A. & Frost, Geoffrey R., 2008. "Integrating sustainability reporting into management practices," Accounting forum, Elsevier, vol. 32(4), pages 288-302.
    7. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
    8. Ninko Kostovski & Jadranka Mrsic & Venera Krliu Handziski, 2017. "Accounting For Socially Responsible And Environmentally Friendly Operations," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 66-73, August.
    9. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.

    More about this item

    Statistics

    Access and download statistics

    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:taf:accfor:v:24:y:2000:i:4:p:344-365. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    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.