The adoption of environment-related management accounting : an analysis of corporate environmental sensitivity

dc.contributor.author	Frost, Geoffrey R.
dc.contributor.author	Wilmshurst, Trevor D.
dc.date.issued	2000
dc.identifier.issn	1467-6303
dc.identifier.uri	https://thuvienso.hoasen.edu.vn/handle/123456789/11112
dc.description.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.
dc.format	Pp. 344-365
dc.language.iso	en
dc.publisher	Blackwell Publishers Ltd
dc.source	Accounting Forum. Volume 24, No. 4
dc.subject	Management accounting
dc.subject	Environmental sensitivity
dc.subject	Corporations
dc.title	The adoption of environment-related management accounting : an analysis of corporate environmental sensitivity
dc.type	Article