메뉴 건너뛰기




Volumn 23, Issue 7, 2010, Pages 829-846

Sustainability accounting and reporting: Fad or trend?

Author keywords

Accounting; Accounting research; Decision making; Economic sustainability; Management accounting

Indexed keywords


EID: 77957065008     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513571011080144     Document Type: Article
Times cited : (491)

References (57)
  • 1
    • 84986099256 scopus 로고
    • Managerial fads and fashions: the diffusion and rejection of innovations
    • Abrahamson, E. (1991), “Managerial fads and fashions: the diffusion and rejection of innovations”, Academy of Management Review, Vol. 16 No. 3, pp. 586-612.
    • (1991) Academy of Management Review , vol.16 , pp. 586-612
    • Abrahamson, E.1
  • 2
    • 57849127166 scopus 로고    scopus 로고
    • Conceptualising future change in corporate sustainability reporting
    • Adams, C. and Whelan, G. (2009), “Conceptualising future change in corporate sustainability reporting”, Accounting, Auditing & Accountability Journal, Vol. 22 No. 1, pp. 118-43.
    • (2009) Accounting , vol.22 , pp. 118-143
    • Adams, C.1    Whelan, G.2
  • 3
    • 84986037606 scopus 로고    scopus 로고
    • Internal organisational factors influencing corporate social and ethical reporting: beyond current theorising
    • Adams, C.A. (2002), “Internal organisational factors influencing corporate social and ethical reporting: beyond current theorising”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 2, pp. 223-50.
    • (2002) Accounting , vol.15 , pp. 223-250
    • Adams, C.A.1
  • 4
    • 34249810905 scopus 로고    scopus 로고
    • Engaging with organisations in pursuit of improved sustainability accounting and performance
    • Adams, C.A. and Larrinaga-Gonzalez, C. (2007), “Engaging with organisations in pursuit of improved sustainability accounting and performance”, Accounting, Auditing & Accountability Journal, Vol. 20 No. 3, pp. 333-55.
    • (2007) Accounting , vol.20 , pp. 333-355
    • Adams, C.A.1    Larrinaga-Gonzalez, C.2
  • 5
    • 85005305538 scopus 로고
    • The market for ‘lemons’. Quality of uncertainty and the market mechanism
    • Akerloff, G. (1970), “The market for ‘lemons’. Quality of uncertainty and the market mechanism”, Quarterly Journal of Economics, Vol. 4 No. 3, pp. 488-500.
    • (1970) Quarterly Journal of Economics , vol.4 , pp. 488-500
    • Akerloff, G.1
  • 6
    • 67349111343 scopus 로고    scopus 로고
    • Corporate sustainability reporting: a study in disingenuity?
    • Aras, G. and Crowther, D. (2009), “Corporate sustainability reporting: a study in disingenuity?”, Journal of Business Ethics Supplement, Vol. 87, pp. 279-88.
    • (2009) Journal of Business Ethics Supplement , vol.87 , pp. 279-288
    • Aras, G.1    Crowther, D.2
  • 7
    • 71949124159 scopus 로고    scopus 로고
    • Social disclosure, legitimacy theory and the role of the state
    • Archel, P., Husillos, J., Larrinaga, C. and Spence, C. (2009), “Social disclosure, legitimacy theory and the role of the state”, Accounting, Auditing & Accountability Journal, Vol. 22 No. 8, pp. 1284-307.
    • (2009) Accounting , vol.22 , pp. 1284-1307
    • Archel, P.1    Husillos, J.2    Larrinaga, C.3    Spence, C.4
  • 8
    • 0040397320 scopus 로고
    • Extended sympathy and the possibility of social choice
    • Arrow, K.J. (1977), “Extended sympathy and the possibility of social choice”, American Economic Review, Vol. 67 No. 1, pp. 219-25.
    • (1977) American Economic Review , vol.67 , pp. 219-225
    • Arrow, K.J.1
  • 9
    • 77957067407 scopus 로고    scopus 로고
    • Re-conceiving managerial capture
    • Baker, M. (2010), “Re-conceiving managerial capture”, Accounting, Auditing & Accountability Journal, Vol. 23 No. 7, pp. 847-67.
    • (2010) Accounting , vol.23 , pp. 847-867
    • Baker, M.1
  • 10
    • 40549123409 scopus 로고    scopus 로고
    • Corporate social responsibility: the good, the bad and the ugly
    • Banerjee, S.B. (2008), “Corporate social responsibility: the good, the bad and the ugly”, Critical Sociology, Vol. 34 No. 1, pp. 51-7.
    • (2008) Critical Sociology , vol.34 , pp. 51-57
    • Banerjee, S.B.1
  • 11
  • 12
    • 69349104257 scopus 로고    scopus 로고
    • Initiating sustainable development reporting: evidence from New Zealand
    • Bebbington, J., Higgins, C. and Frame, B. (2009), “Initiating sustainable development reporting: evidence from New Zealand”, Accounting, Auditing & Accountability Journal, Vol. 22 No. 4, pp. 588-625.
    • (2009) Accounting , vol.22 , pp. 588-625
    • Bebbington, J.1    Higgins, C.2    Frame, B.3
  • 13
    • 59949104503 scopus 로고    scopus 로고
    • The rise of the global reporting initiative: a case of institutional entrepreneurship
    • Brown, H.S., de Jong, M. and Lessidrenska, T. (2009), “The rise of the global reporting initiative: a case of institutional entrepreneurship”, Environmental Politics, Vol. 18 No. 2, pp. 182-200.
    • (2009) Environmental Politics , vol.18 , pp. 182-200
    • Brown, H.S.1    de Jong, M.2    Lessidrenska, T.3
  • 14
    • 0036858889 scopus 로고    scopus 로고
    • Environmental reporting in Australia: current practices and issues for the future
    • Burritt, R. (2002), “Environmental reporting in Australia: current practices and issues for the future”, Business Strategy and the Environment, Vol. 11 No. 6, pp. 391-406.
    • (2002) Business Strategy and the Environment , vol.11 , pp. 391-406
    • Burritt, R.1
  • 16
    • 1242271620 scopus 로고    scopus 로고
    • Towards a comprehensive framework for environmental management accounting – links between business actors and environmental management accounting tools
    • Burritt, R.L., Hahn, T. and Schaltegger, S. (2002), “Towards a comprehensive framework for environmental management accounting – links between business actors and environmental management accounting tools”, Australian Accounting Review, Vol. 12 No. 2, pp. 39-50.
    • (2002) Australian Accounting Review , vol.12 , pp. 39-50
    • Burritt, R.L.1    Hahn, T.2    Schaltegger, S.3
  • 17
    • 75249101215 scopus 로고    scopus 로고
    • Stakeholder reporting: the Spanish tobacco monopoly (1887 to 1986)
    • Camara, M., Chamorro, E. and Moreno, A. (2009), “Stakeholder reporting: the Spanish tobacco monopoly (1887 to 1986)”, European Accounting Review, Vol. 18 No. 4, pp. 697-717.
    • (2009) European Accounting Review , vol.18 , pp. 697-717
    • Camara, M.1    Chamorro, E.2    Moreno, A.3
  • 18
    • 79953270945 scopus 로고
    • Scholars Book Co., Houston, TX.
    • Chambers, R.J. (1966), Accounting, Evaluation and Economic Behavior, Scholars Book Co., Houston, TX.
    • (1966) Accounting
    • Chambers, R.J.1
  • 19
    • 77957068715 scopus 로고    scopus 로고
    • The ‘equator principles’: a success for voluntary codes?
    • Chen, X. and Macve, R. (2010), “The ‘equator principles’: a success for voluntary codes?”, Accounting, Auditing & Accountability Journal, Vol. 23 No. 7, pp. 890-919.
    • (2010) Accounting , vol.23 , pp. 890-919
    • Chen, X.1    Macve, R.2
  • 21
    • 77957092796 scopus 로고    scopus 로고
    • Environmental management accounting and innovation: an exploratory analysis
    • Ferreira, A., Moulang, C. and Hendro, B. (2010), “Environmental management accounting and innovation: an exploratory analysis”, Accounting, Auditing & Accountability Journal, Vol. 23 No. 7, pp. 920-48.
    • (2010) Accounting , vol.23 , pp. 920-948
    • Ferreira, A.1    Moulang, C.2    Hendro, B.3
  • 22
    • 27844564883 scopus 로고    scopus 로고
    • The evolution of standard costing in the UK and US: from decision making to control
    • Fleischman, R.K. and Tyson, T.N. (1998), “The evolution of standard costing in the UK and US: from decision making to control”, Abacus, Vol. 34 No. 1, pp. 92-119.
    • (1998) Abacus , vol.34 , pp. 92-119
    • Fleischman, R.K.1    Tyson, T.N.2
  • 24
    • 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 , vol.17 , pp. 399-425
    • Gray, R.1
  • 25
    • 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, pp. 687-708.
    • (2002) Accounting , vol.27 , pp. 687-708
    • Gray, R.1
  • 26
    • 76049123405 scopus 로고    scopus 로고
    • Is accounting for sustainability actually accounting for sustainability … and how would we know? An exploration of narratives of organisations and the planet
    • Gray, R. (2010), “Is accounting for sustainability actually accounting for sustainability … and how would we know? An exploration of narratives of organisations and the planet”, Accounting, Organizations and Society, Vol. 35 No. 1, pp. 47-62.
    • (2010) Accounting , vol.35 , pp. 47-62
    • Gray, R.1
  • 27
    • 0002123557 scopus 로고    scopus 로고
    • Environmental accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting?
    • Gray, R. and Bebbington, J. (2000), “Environmental accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting?”, Advances in Environmental Accounting & Management, Vol. 1, pp. 1-44.
    • (2000) Advances in Environmental Accounting & Management , vol.1 , pp. 1-44
    • Gray, R.1    Bebbington, J.2
  • 29
    • 76349087566 scopus 로고    scopus 로고
    • Eco-control: the influence of management control systems on environmental and economic performance
    • Henri, J-F. and Journeault, M. (2010), “Eco-control: the influence of management control systems on environmental and economic performance”, Accounting, Organizations and Society, Vol. 35 No. 1, pp. 63-80.
    • (2010) Accounting , vol.35 , pp. 63-80
    • Henri, J.-F.1    Journeault, M.2
  • 30
    • 63749123874 scopus 로고    scopus 로고
    • Accounting and the environment
    • Hopwood, A.G. (2009), “Accounting and the environment”, Accounting, Organizations and Society, Vol. 34 Nos 3-4, pp. 433-9.
    • (2009) Accounting , vol.34 , pp. 433-439
    • Hopwood, A.G.1
  • 32
    • 17144417684 scopus 로고    scopus 로고
    • Sustainability accounting: a brief history and conceptual framework
    • Lamberton, G. (2005), “Sustainability accounting: a brief history and conceptual framework”, Accounting Forum, Vol. 29 No. 1, pp. 7-26.
    • (2005) Accounting Forum , vol.29 , pp. 7-26
    • Lamberton, G.1
  • 33
    • 0001192746 scopus 로고    scopus 로고
    • Disclosing new worlds: a role for social and environmental accounting and auditing
    • Lehman, G. (1999), “Disclosing new worlds: a role for social and environmental accounting and auditing”, Accounting, Organizations and Society, Vol. 24 No. 3, pp. 217-41.
    • (1999) Accounting , vol.24 , pp. 217-241
    • Lehman, G.1
  • 35
    • 84986172345 scopus 로고    scopus 로고
    • Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate?
    • Mathews, M.R. (1997), “Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate?”, Accounting Auditing & Accountability Journal, Vol. 10 No. 2, pp. 481-531.
    • (1997) Accounting Auditing & Accountability Journal , vol.10 , pp. 481-531
    • Mathews, M.R.1
  • 36
    • 84986123193 scopus 로고    scopus 로고
    • Rejoinder: some thoughts on social and environmental accounting education
    • Mathews, M.R. (2001), “Rejoinder: some thoughts on social and environmental accounting education”, Accounting Education, Vol. 10 No. 4, pp. 379-82.
    • (2001) Accounting Education , vol.10 , pp. 379-382
    • Mathews, M.R.1
  • 37
    • 0002181789 scopus 로고
    • Accounting and ecological crisis
    • Maunders, K.T. and Burritt, R.L. (1991), “Accounting and ecological crisis”, Accounting, Auditing & Accountability Journal, Vol. 4 No. 3, pp. 9-26.
    • (1991) Accounting , vol.4 , pp. 9-26
    • Maunders, K.T.1    Burritt, R.L.2
  • 38
    • 69349092001 scopus 로고    scopus 로고
    • Stakeholder perspectives on a financial sector legitimation process: the case of NGOs and the equator principles
    • O'Sullivan, N. and O'Dwyer, B. (2009), “Stakeholder perspectives on a financial sector legitimation process: the case of NGOs and the equator principles”, Accounting, Auditing & Accountability Journal, Vol. 22 No. 4, pp. 553-87.
    • (2009) Accounting , vol.22 , pp. 553-587
    • O'Sullivan, N.1    O'Dwyer, B.2
  • 39
    • 77957080414 scopus 로고    scopus 로고
    • Corporate social disclosures in the context of national cultures and stakeholder theory
    • Orij, R. (2010), “Corporate social disclosures in the context of national cultures and stakeholder theory”, Accounting, Auditing & Accountability Journal, Vol. 23 No. 7, pp. 868-89.
    • (2010) Accounting , vol.23 , pp. 868-889
    • Orij, R.1
  • 41
    • 0001867054 scopus 로고    scopus 로고
    • Information costs, quality of information and stakeholder involvement
    • Schaltegger, S. (1997), “Information costs, quality of information and stakeholder involvement”, Eco-Management and Auditing, Vol. 4, pp. 87-97.
    • (1997) Eco-Management and Auditing , vol.4 , pp. 87-97
    • Schaltegger, S.1
  • 42
    • 85071559597 scopus 로고    scopus 로고
    • Accounting for eco-efficiency
    • in Nath, B., Hens, L., Compton, P. and Devuyst, D. (Eds), Routledge, London, reprinted in Bartelmus, P. and Seifert, E. (Eds) (2002), Green Accounting, Ashgate Publishing, Aldershot
    • Schaltegger, S. (1998), “Accounting for eco-efficiency”, in Nath, B., Hens, L., Compton, P. and Devuyst, D. (Eds), Environmental Management in Practice, Vol. 1, Routledge, London, pp. 272-87, reprinted in Bartelmus, P. and Seifert, E. (Eds) (2002), Green Accounting, Ashgate Publishing, Aldershot, pp. 287-302.
    • (1998) Environmental Management in Practice , vol.1 , pp. 272-287
    • Schaltegger, S.1
  • 46
    • 77956463638 scopus 로고    scopus 로고
    • Sustainability accounting for companies: catchphrase or decision support for business leaders?
    • Schaltegger, S. and Burritt, R.L. (2009), “Sustainability accounting for companies: catchphrase or decision support for business leaders?”, Journal of World Business, Vol. 45 No. 4.
    • (2009) Journal of World Business , vol.45
    • Schaltegger, S.1    Burritt, R.L.2
  • 47
    • 0001882569 scopus 로고    scopus 로고
    • Environmental shareholder value. Economic success with corporate environmental management
    • Schaltegger, S. and Figge, F. (2000), “Environmental shareholder value. Economic success with corporate environmental management”, Eco-management and Auditing, Vol. 7 No. 1, pp. 29-42.
    • (2000) Eco-management and Auditing , vol.7 , pp. 29-42
    • Schaltegger, S.1    Figge, F.2
  • 50
    • 33746239550 scopus 로고    scopus 로고
    • Integrative management of sustainability performance, measurement and reporting
    • Schaltegger, S. and Wagner, M. (2006), “Integrative management of sustainability performance, measurement and reporting”, International Journal of Accounting, Auditing and Performance Evaluation, Vol. 3 No. 1, pp. 1-19.
    • (2006) International Journal of Accounting , vol.3 , pp. 1-19
    • Schaltegger, S.1    Wagner, M.2
  • 51
    • 67650760573 scopus 로고    scopus 로고
    • Assurance on sustainability reports: an international comparison
    • Simnett, R., Vanstraelen, A. and Chua, W.F. (2009), “Assurance on sustainability reports: an international comparison”, The Accounting Review, Vol. 84 No. 3, pp. 337-67.
    • (2009) The Accounting Review , vol.84 , pp. 337-367
    • Simnett, R.1    Vanstraelen, A.2    Chua, W.F.3
  • 53
    • 72949103909 scopus 로고    scopus 로고
    • Cargo cult science and the death of politics: a critical review of social and environmental accounting research
    • Spence, C., Husillos, J. and Correa-Ruiz, C. (2010), “Cargo cult science and the death of politics: a critical review of social and environmental accounting research”, Critical Perspectives on Accounting, Vol. 21 No. 1, pp. 76-89.
    • (2010) Critical Perspectives on Accounting , vol.21 , pp. 76-89
    • Spence, C.1    Husillos, J.2    Correa-Ruiz, C.3
  • 54
    • 84911166397 scopus 로고    scopus 로고
    • Mapping the terrain of sustainability accounting
    • in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds), Routledge, London and New York, NY
    • Thomson, I. (2007), “Mapping the terrain of sustainability accounting”, in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds), Sustainability Accounting and Accountability, Routledge, London and New York, NY, pp. 19-37.
    • (2007) Sustainability Accounting and Accountability , pp. 19-37
    • Thomson, I.1
  • 55
    • 84982714750 scopus 로고
    • Oxford University Press, Oxford.
    • WCED (World Commission on Environment and Development) (1987), Our Common Future (The Brundtland Report), Oxford University Press, Oxford.
    • (1987) Our Common Future (The Brundtland Report)
  • 57
    • 0004289037 scopus 로고
    • Center for International Education and Research in Accounting, Urbana-Champaign, IL.
    • Wells, M.C. (1978), Accounting for Common Costs, Center for International Education and Research in Accounting, Urbana-Champaign, IL.
    • (1978) Accounting for Common Costs
    • Wells, M.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.