A full cost environmental accounting experiment

Herbohn, Kathleen (2005) A full cost environmental accounting experiment. Accounting Organizations And Society, 30 6: 519-536. doi:10.1016/j.aos.2005.01.001

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Author Herbohn, Kathleen
Title A full cost environmental accounting experiment
Journal name Accounting Organizations And Society   Check publisher's open access policy
ISSN 0361-3682
Publication date 2005
Sub-type Article (original research)
DOI 10.1016/j.aos.2005.01.001
Volume 30
Issue 6
Start page 519
End page 536
Total pages 18
Editor A. G. Hopwood
Place of publication UK
Publisher Pergamon
Collection year 2005
Language eng
Subject C1
350100 Accounting, Auditing and Accountability
780100 Non-oriented Research
Abstract A lack of appropriate measurement techniques has constrained full cost environmental accounting (FCEA) experimentation. Yet, there has been little research on the applicability of valuation techniques recently developed by environmental economists within FLEA frameworks. This paper examines a reporting experiment using these valuation techniques that was undertaken by an Australian Government Department managing publicly owned forests. The FCEA experiment was ultimately not successful. However, the implementation experiences of the Department including the reactions of its managers and stakeholders provide an opportunity to critically reflect on the experimental outcomes to extend the current empirical knowledge of corporate social responsibility reporting. Such critical reflection has not been common in past FCEA experimentation. © 2005 Elsevier Ltd. All rights reserved.
Keyword Business, Finance
Social-responsibility Disclosure
Q-Index Code C1

Document type: Journal Article
Sub-type: Article (original research)
Collections: Excellence in Research Australia (ERA) - Collection
2006 Higher Education Research Data Collection
UQ Business School Publications
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Citation counts: TR Web of Science Citation Count  Cited 41 times in Thomson Reuters Web of Science Article | Citations
Scopus Citation Count Cited 65 times in Scopus Article | Citations
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Created: Wed, 15 Aug 2007, 05:23:35 EST