메뉴 건너뛰기




Volumn 18, Issue 3, 2005, Pages 346-373

Environmental accounting and change in UK local government

Author keywords

Accounting; Change management; Local government

Indexed keywords


EID: 20444454260     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570510600738     Document Type: Article
Times cited : (120)

References (56)
  • 6
    • 4344624788 scopus 로고    scopus 로고
    • Sustainable development: A review of the international development, business and accounting literature
    • Bebbington, J. (2001), "Sustainable development: a review of the international development, business and accounting literature", Accounting Forum, Vol. 25 No. 2, pp. 128-57.
    • (2001) Accounting Forum , vol.25 , Issue.2 , pp. 128-57
    • Bebbington, J.1
  • 8
    • 0030163591 scopus 로고    scopus 로고
    • The ecological accountant: From the cogito to thinking like a mountain
    • Birkin, F. (1996), "The ecological accountant: from the cogito to thinking like a mountain", Critical Perspectives on Accounting, Vol. 7, pp. 231-57.
    • (1996) Critical Perspectives on Accounting , vol.7 , pp. 231-57
    • Birkin, F.1
  • 9
    • 0000228751 scopus 로고    scopus 로고
    • The art of accounting for science: A prerequisite for sustainable development?
    • Birkin, F. (2000), "The art of accounting for science: a prerequisite for sustainable development?", Critical Perspectives on Accounting, Vol. 11, pp. 289-309.
    • (2000) Critical Perspectives on Accounting , vol.11 , pp. 289-309
    • Birkin, F.1
  • 11
    • 20444507426 scopus 로고    scopus 로고
    • The role of local authority accountants in environmental decision making
    • Bowerman, M. and Hutchinson, F. (1998), "The role of local authority accountants in environmental decision making", Financial Accountability and Management, Vol. 14 No. 4, pp. 299-317.
    • (1998) Financial Accountability and Management , vol.14 , Issue.4 , pp. 299-317
    • Bowerman, M.1    Hutchinson, F.2
  • 12
    • 0002425291 scopus 로고    scopus 로고
    • The private finance initiative: Clarification of a future research agenda
    • Broadbent, J. and Laughlin, R. (1999), "The private finance initiative: clarification of a future research agenda", Financial Accountability & Management, Vol. 2, pp. 95-114.
    • (1999) Financial Accountability & Management , vol.2 , pp. 95-114
    • Broadbent, J.1    Laughlin, R.2
  • 13
    • 84986161488 scopus 로고    scopus 로고
    • Accountability for environmental performance of the Australian commonwealth public sector
    • Burrit, R.L. and Welch, S. (1996), "Accountability for environmental performance of the Australian commonwealth public sector", Accounting, Auditing & Accountability Journal, Vol. 10 No. 4, pp. 532-61.
    • (1996) Accounting, Auditing & Accountability Journal , vol.10 , Issue.4 , pp. 532-61
    • Burrit, R.L.1    Welch, S.2
  • 15
    • 20444480830 scopus 로고
    • Economic change and the changing role of local government
    • Loughlin, M. Gelfand, D. Young, K. Allen & Unwin London
    • Dawson, D. (1985), "Economic change and the changing role of local government", in Loughlin, M., Gelfand, D. and Young, K. (Eds), Half a Century of Municipal Decline, 1935-1985, Allen & Unwin, London, pp. 26-50.
    • (1985) Half a Century of Municipal Decline, 1935-1985 , pp. 26-50
    • Dawson, D.1
  • 20
    • 0033865780 scopus 로고    scopus 로고
    • The policy and politics of best value: Currents, cross-currents and undercurrents in the new regime
    • Geddes, M. and Martin, S. (2000), "The policy and politics of best value: currents, cross-currents and undercurrents in the new regime", Policy and Politics, Vol. 28 No. 3, pp. 379-95.
    • (2000) Policy and Politics , vol.28 , Issue.3 , pp. 379-95
    • Geddes, M.1    Martin, S.2
  • 22
    • 0004571694 scopus 로고    scopus 로고
    • Schumacher Briefings, No. 2 Green Books Ltd Dartington
    • Giradet, H. (1999), "Creating sustainable cities", Schumacher Briefings, No. 2, Green Books Ltd, Dartington.
    • (1999) Creating Sustainable Cities
    • Giradet, H.1
  • 23
    • 38249013070 scopus 로고
    • Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability
    • Gray, R. (1992), "Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability", Accounting, Organizations and Society, Vol. 17 No. 5, pp. 399-425.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 399-425
    • Gray, R.1
  • 25
    • 0000148749 scopus 로고
    • The greening of enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organizational change
    • Gray, R., Walters, D., Bebbington, J. and Thomson, I. (1995), "The greening of enterprise: an exploration of the (non) role of environmental accounting and environmental accountants in organizational change", Critical Perspectives on Accounting, Vol. 6 No. 3, pp. 211-39.
    • (1995) Critical Perspectives on Accounting , vol.6 , Issue.3 , pp. 211-39
    • Gray, R.1    Walters, D.2    Bebbington, J.3    Thomson, I.4
  • 26
    • 38149145187 scopus 로고
    • Fighting de-industrialisation: The role of local government social audits
    • Harte, G.F. and Owen, D. (1987), "Fighting de-industrialisation: the role of local government social audits", Accounting, Organizations and Society, Vol. 12 No. 2, pp. 123-41.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.2 , pp. 123-41
    • Harte, G.F.1    Owen, D.2
  • 27
    • 20444487977 scopus 로고    scopus 로고
    • Prudent policies bring back pride
    • 24 March
    • Hattersley, R. (2001), "Prudent policies bring back pride", The Guardian, 24 March, pp. 18-19.
    • (2001) The Guardian , pp. 18-19
    • Hattersley, R.1
  • 29
  • 30
    • 0035373823 scopus 로고    scopus 로고
    • Accounting change or institutional appropriation? a case study of the implementation of environmental accounting
    • Larrinaga-Gonzalez, C. and Bebbington, J. (2001), "Accounting change or institutional appropriation? A case study of the implementation of environmental accounting", Critical Perspectives on Accounting, Vol. 12, pp. 269-92.
    • (2001) Critical Perspectives on Accounting , vol.12 , pp. 269-92
    • Larrinaga-Gonzalez, C.1    Bebbington, J.2
  • 31
    • 38149145310 scopus 로고
    • Accounting systems in organisational contexts: A case for critical theory
    • Laughlin, R.C. (1987), "Accounting systems in organisational contexts: a case for critical theory", Accounting, Organizations and Society, Vol. 12 No. 5, pp. 479-502.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.5 , pp. 479-502
    • Laughlin, R.C.1
  • 32
    • 84965682114 scopus 로고
    • Environmental disturbances and organizational transitions: Some alternative models
    • Laughlin, R.C. (1991), "Environmental disturbances and organizational transitions: some alternative models", Organizational Studies, Vol. 12 No. 2, pp. 209-32.
    • (1991) Organizational Studies , vol.12 , Issue.2 , pp. 209-32
    • Laughlin, R.C.1
  • 33
    • 84953587995 scopus 로고
    • Empirical research in accounting: Alternative approaches and a case for middle-range thinking
    • Laughlin, R.C. (1995), "Empirical research in accounting: alternative approaches and a case for middle-range thinking", Accounting, Auditing and Accountability Journal, Vol. 8 No. 1, pp. 63-87.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , Issue.1 , pp. 63-87
    • Laughlin, R.C.1
  • 34
    • 0742289447 scopus 로고    scopus 로고
    • Putting the record straight: A commentary on methodology choices and the construction of facts: Some implications from the sociology of knowledge
    • forthcoming
    • Laughlin, R.C. (n.d.), "Putting the record straight: a commentary on methodology choices and the construction of facts: some implications from the sociology of knowledge", Critical Perspectives on Accounting, forthcoming.
    • Critical Perspectives on Accounting
    • Laughlin, R.C.1
  • 35
    • 0001192746 scopus 로고    scopus 로고
    • Disclosing new worlds: A role for social and environmental accounting in auditing
    • Lehman, G. (1999), "Disclosing new worlds: a role for social and environmental accounting in auditing", Accounting, Organizations and Society, Vol. 24 No. 3, pp. 217-41.
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.3 , pp. 217-41
    • Lehman, G.1
  • 36
    • 4344706726 scopus 로고    scopus 로고
    • Environmental audits in local government: A useful means to progress in sustainable development
    • Lewis, L. (2000), "Environmental audits in local government: a useful means to progress in sustainable development", Accounting Forum, Vol. 24 No. 3, pp. 296-318.
    • (2000) Accounting Forum , vol.24 , Issue.3 , pp. 296-318
    • Lewis, L.1
  • 38
    • 84970268741 scopus 로고
    • The antecedents of deinstitutionalization
    • Oliver, C. (1992), "The antecedents of deinstitutionalization", Organization Studies, Vol. 13 No. 4, pp. 563-88.
    • (1992) Organization Studies , vol.13 , Issue.4 , pp. 563-88
    • Oliver, C.1
  • 40
    • 0003036361 scopus 로고
    • Social accountability and universal pragmatics
    • Puxty, A.G. (1991), "Social accountability and universal pragmatics", Advances in Public Interest Accounting, Vol. 4, pp. 35-46.
    • (1991) Advances in Public Interest Accounting , vol.4 , pp. 35-46
    • Puxty, A.G.1
  • 41
    • 14544271236 scopus 로고    scopus 로고
    • Modernity, modernization and the deinstitutionalisation of incremental budgeting in local government
    • forthcoming
    • Seal, W. (n.d.), "Modernity, modernization and the deinstitutionalisation of incremental budgeting in local government", Financial Accountability and Management Journal, forthcoming.
    • Financial Accountability and Management Journal
    • Seal, W.1
  • 43
    • 0030555734 scopus 로고    scopus 로고
    • The struggle to reform local government: 1970-95
    • Stoker, G. (1996), "The struggle to reform local government: 1970-95", Public Money and Management, Vol. 16 No. 1, pp. 17-22.
    • (1996) Public Money and Management , vol.16 , Issue.1 , pp. 17-22
    • Stoker, G.1
  • 44
    • 0012163091 scopus 로고    scopus 로고
    • paper presented at the ESRC Seminar Series: Seminar 1: Local Government and Local Governance in the UK University of Aston Birmingham
    • Stoker, G. (2001), "Local government: you are the weakest link. Goodbye", paper presented at the ESRC Seminar Series: Seminar 1: Local Government and Local Governance in the UK, University of Aston, Birmingham.
    • (2001) Local Government: You Are the Weakest Link. Goodbye
    • Stoker, G.1
  • 50
    • 84986024687 scopus 로고    scopus 로고
    • Organisational resistance strategies to unwanted accounting and finance changes: The case of general medical practice in the UK
    • Broadbent, J., Jacobs, K. and Laughlin, R. (2001), "Organisational resistance strategies to unwanted accounting and finance changes: the case of general medical practice in the UK", Accounting, Auditing & Accountability Journal, Vol. 14 No. 5, pp. 565-86.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.5 , pp. 565-86
    • Broadbent, J.1    Jacobs, K.2    Laughlin, R.3
  • 51
    • 0003684973 scopus 로고    scopus 로고
    • Department of the Environment, Transport and the Regions July London
    • DETR (1998), Modern Local Government: in Touch with the People, Department of the Environment, Transport and the Regions, July, London.
    • (1998) Modern Local Government: In Touch with the People
  • 52
    • 20444483100 scopus 로고    scopus 로고
    • December 1999 (updated December 2000) DETR London
    • DETR (1999), The Local Government Act 2000, December 1999 (updated December 2000), DETR, London.
    • (1999) The Local Government Act 2000
  • 53
    • 0006796668 scopus 로고
    • Corporate reporting for sustainable development: Accounting for sustainability in AD 2000
    • Gray, R. (1994), "Corporate reporting for sustainable development: accounting for sustainability in AD 2000", Environmental Values, Vol. 3, pp. 17-45.
    • (1994) Environmental Values , vol.3 , pp. 17-45
    • Gray, R.1
  • 54
    • 0036082997 scopus 로고    scopus 로고
    • The social accounting project and Accounting, Organizations and Society: Privileging engagement, imaginings, new accountings and pragmatism over critique
    • Gray, R. (2002), "The social accounting project and Accounting, Organizations and Society: privileging engagement, imaginings, new accountings and pragmatism over critique", Accounting, Organizations and Society, Vol. 27 No. 7, pp. 687-708.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.7 , pp. 687-708
    • Gray, R.1
  • 56
    • 0001934990 scopus 로고
    • Social accounting as immanent legitimation: A critique of technist ideology
    • Puxty, A.G. (1986), "Social accounting as immanent legitimation: a critique of technist ideology", Advances in Public Interest Accounting, Vol. 1, pp. 95-112.
    • (1986) Advances in Public Interest Accounting , vol.1 , pp. 95-112
    • Puxty, A.G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.