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On the interplay between environmental reporting and management accounting change

Author

Listed:
  • L. Bouten

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • S. Hoozee

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

No abstract is available for this item.

Suggested Citation

  • L. Bouten & S. Hoozee, 2013. "On the interplay between environmental reporting and management accounting change," Post-Print hal-00847457, HAL.
    • Handle: RePEc:hal:journl:hal-00847457
    DOI: 10.1016/j.mar.2013.06.005
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    Citations

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    Cited by:

    1. Gabriel JINGA & Mădălina DUMITRU, 2015. "The Management Accounting Tools And The Integrated Reporting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 45-50, April.
    2. Laura Broccardo & Sara Giovanna Mauro, 2024. "The path towards sustainability: The role of internal stakeholders and management accounting in a dialogic perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2496-2513, May.
    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. Jacqueline Corbett & Jane Webster & Tracy A. Jenkin, 2018. "Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency," Journal of Business Ethics, Springer, vol. 147(2), pages 261-286, January.
    5. Natalia Semenova, 2021. "Management control systems in response to social and environmental risk in large Nordic companies," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-11, December.
    6. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.
    7. 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.
    8. Huang, Xiaobei “Beryl†& Watson, Luke, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 1-16.
    9. Mahmoudian, Fereshteh & Lu, Jing & Yu, Dongning & Nazari, Jamal A. & Herremans, Irene M., 2021. "Inter-and intra-organizational stakeholder arrangements in carbon management accounting," The British Accounting Review, Elsevier, vol. 53(1).
    10. Kaveh Asiaei & Nick Bontis & Raziye Alizadeh & Mehdi Yaghoubi, 2022. "Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 76-93, January.
    11. Raja Mazhar Hameed & Abdul Rafae Mazhar Raja, 2023. "The Impact of Green Awareness on Green Purchase Intentions with Mediating Effect of Green Trust: A Consumer Perspective," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 9(2), pages 60-67.
    12. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
    13. Elisa Truant & Laura Corazza & Simone Domenico Scagnelli, 2017. "Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports," Sustainability, MDPI, vol. 9(4), pages 1-20, April.
    14. Laguir, Issam & Stekelorum, Rébecca & El Baz, Jamal, 2021. "Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems," International Journal of Production Economics, Elsevier, vol. 240(C).
    15. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
    16. Björn Christensen & Alexander Himme, 2017. "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 227-243, May.
    17. Tu Thanh Hoai & Nha Nguyen Minh & Hien Vo Van & Nguyen Phong Nguyen, 2023. "Accounting going green: The move toward environmental sustainability in Vietnamese manufacturing firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1928-1941, July.
    18. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.

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