The adoption of environment-related management accounting : an analysis of corporate environmental sensitivity
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Date
2000
Journal Title
Journal ISSN
Volume Title
Publisher
Blackwell Publishers Ltd
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.
Description
Keywords
Management accounting, Environmental sensitivity, Corporations