An environmentally enlightened accounting

Accounting Forum

Volumn 29, Issue 1, 2005, Pages 77-101

  Dillard, Jesse ^a   Brown, Darrell ^a   Marshall, R Scott ^a  

^a School of Business at Portland State University   (United States)

Author keywords

Enabling accounting; Environmental responsibility; Environmental strategy; Sustainability

Indexed keywords

EID: 17144414464     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2004.12.001     Document Type: Conference Paper

References (81)

1. W. Abbott, and R. Monsen On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement Academy of Management Journal 22 3 1979 501 515
2. G.B. Adams, and D.L. Balfour Unmasking Administrative Evil 1998 SAGE Publications Thousand Oaks, CA
3. J. Anderson, and A. Frankle Voluntary social reporting: An iso-beta portfolio analysis The Accounting Review 55 3 1980 467 479
4. P. Bansal, and K. Roth Why companies go green: A model of ecological responsiveness Academy of Management Journal 13 4 2000 717 736
5. Z. Bauman Modernity and the holocaust 1989 Cornell University Press Ithaca, NY
6. J. Bebbington Engagement, education and sustainability: A review essay on environment accounting Accounting, Auditing and Accountability Journal 10 1997 365 381
7. J. Bebbington, R.H. Gray, and D.L. Owen Seeing the wood for the trees: Taking the pulse of social and environmental accounting. Accounting, Auditing and Accountability Journal 12 1 1999 47 51
8. A. Belkaoui The impact of the disclosure of the environmental effects of organizational behavior on the market Financial Management 5 4 1976 26 31
9. J. Broadbent, P. Ciancanelli, S. Gallhofer, and J. Haslam Enabling accounting: The way forward? Accounting, Auditing, and Accountability Journal 1997 265 275
10. D. Brown, J. Dillard, and S. Marshall Strategically informed, environmentally conscious information requirements for accounting information systems Proceedings of the 10th AIS Research Symposium Phoenix, AZ 2004
11. Brown, D., Dillard, J., Marshall, S. (2004b). Triple bottom line: A business metaphor for a social construct. Working paper. Portland, OR: School of Business Administration, Portland State University.
12. R. Burke The disclosure of social accounting information Cost and Management May-June 1980 21 24
13. M. Clarkson A stakeholder framework for analyzing and evaluating corporate social performance Academy of Management Review 20 1 1995 92 117
14. B. Coffey, and G. Fryxell Institutional ownership of stock and dimensions of corporate performance: An empirical examination Journal of Business Ethics 10 1991 437 444
15. S. Cowen, L. Ferreri, and L. Parker The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis Accounting, Organizations and Society 12 2 1987 111 122
16. K. Davenport Corporate citizenship: A stakeholder approach for defining corporate social performance and identifying measures for assessing it. Dissertation abstract Business & Society 39 2 2000 210 219
17. J. Diltz Does social screening affect portfolio performance? Journal of Investing Spring 1995 64 69
18. M. Epstein, E. Flamholtz, and J. McDonough Corporate social accounting in the United States of America: State of the art and future prospects Accounting, Organizations and Society 1 1 1976 23 42
19. J. Everett Exploring (false) dualisms for environmental accounting praxis Critical Perspectives on Accounting 15 2004 1061 1084
20. J. Everett, and D. Neu Ecological modernization and the limits of environmental accounting Accounting Forum 24 1 2000 5 30
21. S. Gallhofer, and J. Haslam Beyond accounting: The possibilities of accounting and 'critical' accounting research Critical Perspectives on Accounting 8 1/2 1997 71 95
22. G. Gamble, K. Hsu, D. Kite, and R. Radtke Environmental disclosures in annual reports and 10 Ks: An examination Accounting Horizons 9 3 1995 34 55
23. G. Geogakopoulous, and I. Thomson Organic salmon farming: Risk perceptions, decision heuristics and the absence of environmental accounting Proceedings of the Asia Pacific interdisciplinary research in accounting Singapore, July 4-7 2004 this paper has since been published in this edition of Accounting Forum
24. G. Geogakopoulous, and I. Thomson Organic salmon farming: Risk perceptions, decision heuristics and the absence of environmental accounting Accounting Forum 2005
25. T.N. Gladwin The meaning of greening: A plea for organizational theory K. Fisher J. Schot Environmental strategies for industry 1993 Island Press Washington, DC 37 61
26. T.N. Gladwin, J.J. Kennelly, and T.S. Krause Shifting paradigms for sustainable development: Implications for management theory and research Academy of Management Review 20 4 1995 874 907
27. A. Giddens The constitution of society 1984 University of California Press Berkeley
28. R. Gray Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency, and sustainability Accounting Organizations and Society 17 5 1992 399 425
29. R. Gray The social accounting project and accounting, organizations and society: Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society 27 7 2002 687 709
30. R. Gray, and J. Bebbington Accounting for the environment second ed. 2001 Sage Publications London
31. R. Gray, C. Dey, D. Owen, R. Evans, and S. Zadek Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures Accounting, Auditing and Accountability Journal 10 3 1997 325 364
32. R. Gray, and M.J. Milne Towards reporting on the triple bottom line: Mirages, methods and myths A. Henriques J. Richardson The triple bottom line: Does it all add up? 2004 Earthscan London
33. J. Griffin, and J. Mahon The corporate social performance and corporate financial performance debate Business and Society 36 1 1997 5 31
34. J. Guerard Is there a cost to being socially responsible in investing: It costs nothing to be good? Journal of Investing 6 2 1997 11 18
35. L. Gunderson C. Holling Panarchy: Understanding transformations in systems of humans and nature 2002 Island Press Washington, DC
36. S. Hamilton, H. Jo, and M. Statman Doing well while doing good? The investment performance of socially responsible mutual funds Financial Analysts Journal November-December 1993 62 66
37. S.L. Hart A natural-resource based view of the firm Academy of Management Journal 37 1995 986 1014
38. S.L. Hart, and M.B. Milstein Creating sustainable value Academy of Management Executive 17 2 2003 56 69
39. I. Henriques, and P. Sadorsky The relationships between environmental commitment and managerial perceptions of stakeholder importance Academy of Management Journal 42 1 1999 87 99
40. Highlands & Islands Enterprise and The Scottish Office Final report: The economic impact of Scottish salmon farming 1998 Public & Corporate Economic Consultants (PACEC)
41. R. Hites, J. Foran, D. Carpenter, M. Hamilton, B. Knuth, and S. Schwager Global assessment of organic contaminants in farmed salmon Science 303 2004 226 229
42. C.S. Holling, and L.H. Gunderson Resilience and adaptive cycles L.H. Gunderson C.S. Holling Panarchy: Understanding transformations in systems of humans and nature 2002 Island Press Washington, DC 25 62
43. C.B. Hunt, and E.R. Auster Proactive environmental management: Avoiding the toxic trap Sloan Management Review 31 2 1990 7 18
44. R. Ingram An investigation of the information content of (certain) social responsibility disclosures Journal of Accounting Research 16 2 1978 270 285
45. R. Ingram, and K. Frazier Environmental performance and corporate disclosure Journal of Accounting Research 18 2 1980 614 622
46. R. Ingram, and K. Frazier Narrative disclosures in annual reports Journal of Business Research 11 1983 49 60
47. P. Kinder, S. Lydenberg, and A. Domini Investing for good: Making money while being socially responsible 1993 Harper Business New York, NY
48. T. Kiuchi, and B. Shireman What we learned in the rainforest: Business lessons from nature 2002 Berrett-Koehler San Francisco
49. R.D. Klassen, and D.C. Whybark The impact of environmental technologies on manufacturing performance Academy of Management Journal 42 6 1999 599 615
50. L. Laird, and T. Needham Salmon and trout farming 1988 Ellis Horwood Chichester
51. G. Lakoff, and M. Johnson Philosophy in the flesh 1998 Basic Books New York
52. G. Lehman A legitimate concern for environmental accounting Critical Perspectives on Accounting 6 6 1995 393 412
53. G. Lehman Environmental accounting: Pollution permits or selling the environment Critical Perspectives on Accounting 7 6 1996 667 676
54. G. Lehman Disclosing new worlds: A role for social and environmental accounting and auditing Accounting, Organizations and Society 24 3 1999 217 242
55. G. Lehman Reclaiming the public sphere: Problems and prospects for corporate social and environmental accounting Critical Perspectives on Accounting 12 6 2001 713 733
56. Lehman, G. (2003). A critical perspective on the harmonisation of accounting in a globalising world. Critical Perspectives on Accounting, in press.
57. S.A. Levin The problem of pattern and scale in ecology Ecology 73 6 1992 1943 1967
58. Y. Li, G. Richardson, and D. Thornton Corporate disclosure of environmental liability information: Theory and evidence Contemporary Accounting Research 14 3 1997 435 474
59. A. Llinitch, N. Soderstrom, and T. Thomas Measuring corporate environmental performance Journal of Accounting and Public Policy 17 4-5 1998 383 408
60. A.B. Lovins, L. Lovins, and P. Hawken A road map for natural capitalism Harvard Business Review May/June 1999 145 158
61. N. Macintosh, T. Shearer, D. Thornton, and M. Welker Accounting as simulacrum and hyperreality: Perspectives on income and capital Accounting, Organizations, and Society 25 1 2000 13 50
62. M. Mathews Socially responsible accounting 1993 Chapman & Hall London, UK
63. W. McDonough, and M. Braungart Cradle-to-cradle: Remaking the way we make things 2002 North Point Press New York
64. D. Mills Ecology and management of Atlantic salmon 1989 Chapman & Hall Ltd. New York
65. ORGSAL Organic Salmon production and consumption: Ethics, consumer perceptions and regulation 2000 University of Stirling
66. D. Orr Earth in mind 1994 Island Press Washington, DC
67. M. Pava, and J. Krausz Corporate responsibility and financial performance 1995 Quorum Books Westport, CT
68. M.E. Porter, and C. van der Linde Green and competitive Harvard Business Review September-October 1995 120 134
69. M.E. Porter, and C. van der Linde Toward a new conception of the environment-competitiveness relationship Journal of Economic Perspectives 9 4 1995 97 118
70. M. Power Auditing and environmental expertise: Between protest and professionalization Accounting, Auditing & Accountability Journal 4 3 1991 30 42
71. M. Power Expertise and the construction of relevance: Accountants and the environmental audit Accounting, Organizations and Society 22 2 1997 123 146
72. J. Rockness, and P. Williams A descriptive study of social responsibility mutual funds Accounting, Organizations and Society 13 4 1988 397 411
73. R. Schank, and R. Abelson Scripts, plan, goals, and understanding 1977 Erbaum Hillsdale, NJ
74. J. Searle The construction of social reality 1995 The Free Press New York
75. M. Shuman Going Local 2000 Routledge New York
76. B.A. Stone A special-purpose taxonomy of corporate social performance concepts Accounting in the Public Interest 1 1 2001 42 72
77. R. Sutherland Organic salmon: A preliminary analysis of the economic issues 2000 SAC
78. B. Tennyson, R. Ingram, and M. Dugan Assessing the information content of narrative disclosures in explaining bankruptcy Journal of Business Finance & Accounting 17 3 1990 391 410
79. T. Tinker, C. Lehman, and M. Neimark Falling down the hole in the middle of the road: Political quietism in corporate social accounting Accounting, Auditing, and Accountability Journal 4 2 1991 28 54
80. F. Westley, S.R. Carpenter, W.A. Brock, C.S. Holling, and L.H. Gunderson L.H. Gunderson C.S. Holling Panarchy: Understanding transformations in systems of humans and nature 2002 Island Press Washington, DC 103 119
81. J. Wiseman An evaluation of environmental disclosures made in corporate annual reports Accounting, Organizations and Society 7 1 1982 53 63