An empirical examination of the role of environmental accounting information in environmental investment decision-making

Sarker, Tapan K. and Burritt, Roger L. (2008). An empirical examination of the role of environmental accounting information in environmental investment decision-making. In Stefan Schaltegger, Martin Bennett, Roger L. Burritt and Christine Jasch (Ed.), Environmental management accounting for cleaner production (pp. 457-475) Dordrecht, The Netherlands: Springer.


Author Sarker, Tapan K.
Burritt, Roger L.
Title of chapter An empirical examination of the role of environmental accounting information in environmental investment decision-making
Title of book Environmental management accounting for cleaner production
Place of Publication Dordrecht, The Netherlands
Publisher Springer
DOI 10.1007/978-1-4020-8913-8_26
Publication year 2008
Sub-type Non-fiction
Editor Stefan Schaltegger
Martin Bennett
Roger L. Burritt
Christine Jasch
ISBN 978-1-4020-8912-1 (Print) 978-1-4020-8913-8 (Online)
Volume number 24
Chapter number 26
Start page 457
End page 475
Total pages 19
Total chapters 27
Collection year 2009
Language eng
Subjects B1
1501 Accounting, Auditing and Accountability
1503 Business and Management
Abstract/Summary An experiment is used to investigate two important factors associated with environmental investment decision-making by managers: the regulatory regime in which the firm operates and the nature of environmental information used as a decision aid. Two regulatory regimes are examined, a command and control regulatory regime and a voluntary self-regulatory regime. Two accounting systems are contrasted, environmental management accounting and conventional management accounting, thereby providing a 2 × 2 experimental design for the empirical study. The paper considers environmental investment decision-making by different types of managers working in the Australian offshore petroleum industry. These empirical results indicate that environmental accounting information has a more significant influence on the willingness of managers to incorporate environmental considerations into investment decisions and to avoid future environmental risks, than does the type of regulatory regime.
Keyword Environment
Environmental Accounting
Q-Index Code B1
Q-Index Status Confirmed Code

 
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Created: Wed, 08 Apr 2009, 12:00:24 EST by Mandeep Waraich on behalf of Sustainable Minerals Institute