A model for conducting experimental environmental accounting research

Sustainability Accounting, Management and Policy Journal

Volumn 1, Issue 2, 2010, Pages 256-291

  Alewine, Hank C ^a  

^a UNIVERSITY OF KENTUCKY   (United States)

Author keywords

Accounting information; Accounting research; Decision making; Social accounting

Indexed keywords

EID: 84856103526     PISSN: 20408021     EISSN: 2040803X     Source Type: Journal    
DOI: 10.1108/20408021011089275     Document Type: Article

References (102)

1. Aerts, W. and Cormier, D. (2009), "Media legitimacy and corporate environmental communication" in Accounting, Organizations & Society, Vol. 34, No. 1, pp. 1-27.
2. Alewine, H.C. (2010), "Attribute evaluability and evaluation mode effects on evaluations involving accounting information", University of Kentucky, Lexington, KY, working paper.
3. Alewine, H.C. and Stone, D.N. (2010), "How does the presence and organization of environmental accounting information influence attention and investment?", University of Kentucky, Lexington, KY, working paper.
4. Al-Tuwaijri, S.A., Christensen, T.E. and Hughes, K.E. II (2004), "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach" in Accounting, Organizations & Society, Vol. 29, Nos 5/6, p. 447.
5. Antheaume, N. (2004), "Valuing external costs - from theory to practice: implications for full cost environmental accounting" in European Accounting Review, Vol. 13, No. 3, pp. 443-64.
6. Ball, A. (2005), "Environmental accounting and change in UK local government" in Accounting, Auditing & Accountability Journal, Vol. 18, No. 3, pp. 346-73.
7. Ball, A. (2007), "Environmental accounting as workplace activism" in Critical Perspectives on Accounting, Vol. 18, No. 7, pp. 759-78.
8. Bartolomeo, M., Bennett, M., Bouma, J.J., Heydkamp, P., James, P. and Wolters, T. (2000), "Environmental management accounting in Europe: current practice and future potential" in European Accounting Review, Vol. 9, No. 1, pp. 31-52.
9. Bebbington, J. and Larrinaga-Gonzalez, C. (2008), "Carbon trading: accounting and reporting issues" in European Accounting Review, Vol. 17, No. 4, pp. 697-717.
10. Bebbington, J., Larrinaga-Gonzalez, C. and Moneva, J.M. (2008), "Corporate social reporting and reputation risk management" in Accounting, Auditing & Accountability Journal, Vol. 21, No. 3, pp. 337-61.
11. Bebbington, J., Brown, J., Frame, B. and Thomson, I. (2007), "Theorizing engagement: the potential of a critical dialogic approach" in Accounting, Auditing & Accountability Journal, Vol. 20, No. 3, pp. 356-81.
12. Birkin, F., Edwards, P. and Woodward, D. (2005), "Accounting's contribution to a conscious cultural evolution: an end to sustainable development" in Critical Perspectives on Accounting, Vol. 16, No. 3, pp. 185-208.
13. Blacconiere, W.G. and Northcut, W.D. (1997), "Environmental information and market reactions to environmental legislation" in Journal of Accounting, Auditing & Finance, Vol. 12, No. 2, pp. 149-78.
14. Blacconiere, W.G. and Patten, D.M. (1994), "Environmental disclosures, regulatory costs, and changes in firm value" in Journal of Accounting & Economics, Vol. 18, No. 3, pp. 357-77.
15. Braun, M. (2009), "The evolution of emissions trading in the European Union - the role of policy networks, knowledge and policy entrepreneurs" in Accounting, Organizations & Society, Vol. 34, pp. 469-87.
16. Brown, D.L., Dillard, J.F. and Marshall, R.S. (2005), "Strategically informed, environmentally conscious information requirements for accounting information systems" in Journal of Information Systems, Vol. 19, No. 2, pp. 79-103.
17. Brown, J. (2009), "Democracy, sustainability and dialogic accounting technologies: taking pluralism seriously" in Critical Perspectives on Accounting, Vol. 20, No. 3, pp. 313-42.
18. Callon, M. (2009), "Civilizing markets: carbon trading between in vitro and in vivo experiments" in Accounting, Organizations & Society, Vol. 34, pp. 535-48.
19. Chen, J., Arnold, V. and Sutton, S. (2010), "Does web disclosure of environmental information affect litigation awards?", University of Central Florida, Orlando, FL, working paper.
20. Cho, C.H. (2009), "Legitimation strategies used in response to environmental disaster: a French case study of total SA's Erika and AZF incidents" in European Accounting Review, Vol. 18, No. 1, pp. 33-62.
21. Cho, C.H. and Patten, D.M. (2007), "The role of environmental disclosures as tools of legitimacy: a research note" in Accounting, Organizations & Society, Vol. 32, Nos 7/8, pp. 639-47.
22. Cho, C.H. and Roberts, R.W. (2010), "Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation" in International Journal of Accounting Information Systems, Vol. 11, No. 1, pp. 1-16.
23. Cho, C.H., Chen, J.C. and Roberts, R.W. (2008), "The politics of environmental disclosure regulation in the chemical and petroleum industries: evidence from the Emergency Planning and Community Right-to-Know Act of 1986" in Critical Perspectives on Accounting, Vol. 19, No. 4, pp. 450-65.
24. Cho, C.H., Patten, D. and Roberts, R. (2006), "Corporate political strategy: an examination of the relation between political expenditures, environmental performance, and environmental disclosure" in Journal of Business Ethics, Vol. 67, No. 2, pp. 139-54.
25. Cho, C.H., Roberts, R.W. and Patten, D.M. (2010), "The language of US corporate environmental disclosure" in Accounting, Organizations & Society., Vol. 35, No. 4, pp. 431-43.
26. Cho, C.H., Phillips, J.R., Hageman, A.M. and Patten, D.M. (2009), "Media richness, user trust, and perceptions of corporate social responsibility: an experimental investigation of visual web site disclosures" in Accounting, Auditing & Accountability Journal, Vol. 22, No. 6, pp. 933-52.
27. Clarkson, P.M., Li, Y. and Richardson, G.D. (2004), "The market valuation of environmental capital expenditures by pulp and paper companies" in Accounting Review, Vol. 79, No. 2, pp. 329-53.
28. Clarkson, P.M., Li, Y., Richardson, G.D. and Vasvari, F.P. (2008), "Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis" in Accounting, Organizations & Society, Vol. 33, Nos 4/5, pp. 303-27.
29. Collison, D. and Slomp, S. (2000), "Environmental accounting, auditing and reporting in Europe: the role of FEE" in European Accounting Review, Vol. 9, No. 1, pp. 111-29.
30. Cook, A. (2009), "Emission rights: from costless activity to market operations" in Accounting, Organizations & Society, Vol. 34, pp. 456-68.
31. Cormier, D., Gordon, I.M. and Magnan, M. (2004), "Corporate environmental disclosure: contrasting management's perceptions with reality" in Journal of Business Ethics, Vol. 49, No. 2, pp. 143-65.
32. Criado-Jimenez, I., Fernandez-Chulian, M., Larrinage-Gonzalez, C. and Husillos-Carques, F. (2008), "Compliance with mandatory environmental reporting in financial statements: the case of Spain (2001-2003)" in Journal of Business Ethics, Vol. 79, No. 3, pp. 245-62.
33. Darnell, N., Seol, I. and Sarkis, J. (2009), "Perceived stakeholder influences and organizations' use of environmental audits" in Accounting, Organizations & Society, Vol. 34, pp. 170-87.
34. Deegan, C. (2002), "Introduction: the legitimising effect of social and environmental disclosures - a theoretical foundation" in Accounting, Auditing & Accountability Journal, Vol. 15, No. 3, pp. 282-311.
35. de Villiers, C. and van Staden, C.J. (2006), "Can less environmental disclosure have a legitimising effect? Evidence from Africa" in Accounting, Organizations & Society, Vol. 31, No. 8, pp. 763-81.
36. Dey, C. (2007), "Social accounting at Traidcraft plc" in Accounting, Auditing & Accountability Journal, Vol. 20, No. 3, pp. 423-45.
37. Engels, A. (2009), "The European Emissions Trading Scheme: an exploratory study of how companies learn to account for carbon" in Accounting, Organizations & Society, Vol. 34, pp. 488-98.
38. Everett, J. (2004), "Exploring (false) dualisms for environmental accounting praxis" in Critical Perspectives on Accounting, Vol. 15, No. 8, pp. 1061-84.
39. Falk, A. and Heckman, J.J. (2009), "Lab experiments are a major source of knowledge in the social sciences" in Science, Vol. 326, No. 5952, pp. 535-8.
40. Fischhoff, B., Slovic, P. and Lichtenstein, S. (1980), "Knowing what you want: measuring labile values" in Wallsten, T.S. (Ed.), Cognitive Processes in Choice and Decision Behavior, Lawrence Erlbaum Associates, Hillsdale, NJ, pp. 117-41.
41. Freedman, M. and Stagliano, A.J. (2008a), "Accounting disclosures of toxics release inventory for 2002" in Accounting & the Public Interest, Vol. 8, pp. 21-38.
42. Freedman, M. and Stagliano, A.J. (2008b), "Environmental disclosures: electric utilities and Phase 2 of the Clean Air Act" in Critical Perspectives on Accounting, Vol. 19, No. 4, pp. 466-86.
43. Freedman, M., Jaggi, B. and Stagliano, A.J. (2003), "Pollution disclosures by electric utilities: an evaluation at the start of the first phase of 1990 Clean Air Act" in Advances in Environmental Accounting & Management, Vol. 2, pp. 59-100.
44. Frooman, J. (1997), "Socially irresponsible and illegal behavior and shareholder wealth: a meta-analysis of event studies" in Business Society, Vol. 36, No. 3, pp. 221-49.
45. Gray, R. (2002), "The social accounting project and Accounting Organizations & Society. Privileging engagement, imaginings, new accountings and pragmatism over critique?" in Accounting, Organizations & Society, Vol. 27, No. 7, pp. 687-708.
46. Gray, R. (2006), "Social, environmental and sustainability reporting and organisational value creation?" in Accounting, Auditing & Accountability Journal, Vol. 19, No. 6, pp. 793-819.
47. 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" in Accounting, Organizations & Society, Vol. 35, No. 1, pp. 47-62.
48. Gray, R. and Bebbington, J. (2001), Accounting for the Environment, 2nd ed., Sage, London.
49. Gray, R. and Collison, D. (2002), "Can't see the wood for the trees, can't see the trees for the numbers? Accounting education, sustainability and the public interest" in Critical Perspectives on Accounting, Vol. 13, Nos 5/6, p. 797.
50. Herbohn, K. (2005), "A full cost environmental accounting experiment" in Accounting, Organizations & Society, Vol. 30, No. 6, pp. 519-36.
51. Hooghiemstra, R. (2000), "Corporate communication and impression management - new perspectives why companies engage in corporate social reporting" in Journal of Business Ethics, Vol. 27, Nos 1/2, pp. 55-68.
52. Hopwood, A.G. (2009), "Accounting and the environment" in Accounting, Organizations & Society, Vol. 34, pp. 433-9.
53. Hsee, C.K., Blount, S., Loewenstein, G.F. and Bazerman, M.H. (1999), "Preference reversals between joint and separate evaluations of options: a review and theoretical analysis" in Psychological Bulletin, Vol. 125, No. 5, p. 576.
54. Islam, M.A. and Deegan, C. (2008), "Motivations for an organisation within a developing country to report social responsibility information" in Accounting, Auditing & Accountability Journal, Vol. 21, No. 6, pp. 850-74.
55. Johnson, E.J., Payne, J.W. and Bettman, J.R. (1988), "Information displays and preference reversals" in Organizational Behavior & Human Decision Processes, Vol. 42, pp. 1-21.
56. Johnson, S.D. (1998), "Identification and selection of environmental performance indicators: application of the balanced scorecard approach" in Corporate Environmental Strategy, Vol. 5, No. 4, p. 34.
57. Jones, M.J. (2003), "Accounting for biodiversity: operationalising environmental accounting" in Accounting, Auditing & Accountability Journal, Vol. 16, No. 5, pp. 762-89.
58. Jose, A. and Lee, S.-M. (2007), "Environmental reporting of global corporations: a content analysis based on website disclosures" in Journal of Business Ethics, Vol. 72, No. 4, pp. 307-21.
59. Joshi, S., Krishnan, R. and Lave, L. (2001), "Estimating the hidden costs of environmental regulation" in Accounting Review, Vol. 76, No. 2, p. 171.
60. Kaplan, S.E. and Wisner, P.S. (2009), "The judgmental effects of management communications and a fifth balanced scorecard category on performance evaluation" in Behavioral Research in Accounting, Vol. 21, No. 2, pp. 37-56.
61. Karim, K.E., Lacina, M.J. and Rutledge, R.W. (2006), "The association between firm characteristics and the level of environmental disclosure in financial statement footnotes" in Advances in Environmental Accounting & Management, Vol. 3, pp. 77-109.
62. Kennedy, J., Mitchell, T. and Sefcik, S.E. (1998), "Disclosure of contingent environmental liabilities: some unintended consequences?" in Journal of Accounting Research, Vol. 36, pp. 257-77.
63. Kuasirikun, N. (2005), "Attitudes to the development and implementation of social and environmental accounting in Thailand" in Critical Perspectives on Accounting, Vol. 16, No. 8, pp. 1035-57.
64. Laufer, W.S. (2003), "Social accountability and corporate greenwashing" in Journal of Business Ethics, Vol. 43, No. 3, pp. 253-61.
65. Lehman, G. (1999), "Disclosing new worlds: a role for social and environmental accounting and auditing" in Accounting, Organizations & Society, Vol. 24, No. 3, pp. 217-41.
66. Li, Y.I., Richardson, G.D. and Thornton, D.B. (1997), "Corporate disclosure of environmental liability information: theory and evidence" in Contemporary Accounting Research, Vol. 14, No. 3, pp. 435-74.
67. Libby, R., Bloomfield, R. and Nelson, M.W. (2002), "Experimental research in financial accounting" in Accounting, Organizations & Society, Vol. 27, pp. 775-810.
68. Lodhia, S.K. (2003), "Accountants' responses to the environmental agenda in a developing nation: an initial and exploratory study on Fiji" in Critical Perspectives on Accounting, Vol. 14, No. 7, p. 715.
69. Lohmann, L. (2009), "Toward a different debate in environmental accounting: the cases of carbon and cost-benefit" in Accounting, Organizations & Society, Vol. 34, pp. 499-534.
70. MacKenzie, D. (2009), "Making things the same: gases, emission rights and the politics of carbon markets" in Accounting, Organizations & Society, Vol. 34, pp. 440-55.
71. Magness, V. (2006), "Strategic posture, financial performance and environmental disclosure: an empirical test of legitimacy theory" in Accounting Auditing & Accountability Journal, Vol. 19, No. 4, pp. 540-63.
72. Magness, V. (2010), "Environmental disclosure in the mining industry: a signaling paradox?" in Advances in Environmental Accounting & Management, Vol. 4, pp. 55-81.
73. Masanet-Llodra, M. (2006), "Environmental management accounting: a case study research on innovative strategy" in Journal of Business Ethics, Vol. 68, No. 4, pp. 393-408.
74. Mathews, M.R. (1995), "Social and environmental accounting: a practical demonstration of ethical concern?" in Journal of Business Ethics, Vol. 14, No. 8, pp. 663-71.
75. Mathews, M.R. (1997), "Twenty-five years of social and environmental accounting research: is there a silver jubilee to celebrate?" in Accounting, Auditing & Accountability Journal, Vol. 10, No. 4, pp. 481-531.
76. Mills, A. and Kuhaneck, S. (2009), "Emissions trading schemes project update", available at: www.fasb.org/emissions_trading_schemes.shtml (assessed November 17, 2009).
77. Milne, M.J. (2002), "Positive accounting theory, political costs and social disclosure analyses: a critical look" in Critical Perspectives on Accounting, Vol. 13, No. 3, p. 369.
78. Milne, M.J. and Patten, D.M. (2002), "Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures" in Accounting, Auditing & Accountability Journal, Vol. 15, No. 3, pp. 372-405.
79. Mobus, J.L. (2005), "Mandatory environmental disclosures in a legitimacy theory context" in Accounting, Auditing & Accountability Journal, Vol. 18, No. 4, pp. 492-517.
80. Murray, A., Sinclair, D., Power, D. and Gray, R. (2006), "Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK" in Accounting, Auditing & Accountability Journal, Vol. 19, No. 2, pp. 228-55.
81. Neu, D., Warsame, H. and Pedwell, K. (1998), "Managing public impressions: environmental disclosures in annual reports" in Accounting, Organizations & Society, Vol. 23, No. 3, pp. 265-82.
82. Orlitzky, M., Schmidt, F.L. and Rynes, S.L. (2003), "Corporate social and financial performance: a meta-analysis" in Organization Studies, Vol. 24, No. 3, pp. 403-41.
83. Owen, D. (2008), "Chronicles of wasted time?" in Accounting, Auditing & Accountability Journal, Vol. 21, No. 2, pp. 240-67.
84. Parker, L.D. (2005), "Social and environmental accountability research: a view from the commentary box" in Accounting, Auditing & Accountability Journal, Vol. 18, No. 6, pp. 842-60.
85. Patten, D.M. (2000), "Changing superfund disclosure and its relation to the provision of other environmental information" in Advances in Environmental Accounting & Management, Vol. 1, pp. 101-21.
86. Patten, D.M. (2002), "The relation between environmental performance and environmental disclosure: a research note" in Accounting, Organizations & Society, Vol. 27, No. 8, pp. 763-73.
87. Patten, D.M. (2005), "The accuracy of financial report projections of future environmental capital expenditures: a research note" in Accounting, Organizations & Society, Vol. 30, No. 5, pp. 457-68.
88. Patten, D.M. and Crampton, W. (2003), "Legitimacy and the internet: an examination of corporate web page environmental disclosures" in Advances in Environmental Accounting & Management, Vol. 2, pp. 31-57.
89. Patten, D.M. and Freedman, M. (2008), "The GAO investigation of corporate environmental disclosure: an opportunity missed" in Critical Perspectives on Accounting, Vol. 19, No. 4, pp. 435-49.
90. Perez, E.A., Ruiz, C.C. and Fenech, F.C. (2007), "Environmental management systems as an embedding mechanism: a research note" in Accounting, Auditing & Accountability Journal, Vol. 20, No. 3, pp. 403-22.
91. Rahaman, A.S., Lawrence, S. and Roper, J. (2004), "Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis?" in Critical Perspectives on Accounting, Vol. 15, No. 1, p. 35.
92. Reynolds, M.A. and Mathews, M.R. (2000), "The environment and the accountant as ethical actor" in Advances in Environmental Accounting & Management, Vol. 1, pp. 83-100.
93. Ruf, B.M., Muralidhar, K., Brown, R.M., Janney, J.J. and Paul, K. (2001), "An empirical investigation of the relationship between change in corporate social performance and financial performance: a stakeholder theory perspective" in Journal of Business Ethics, Vol. 32, No. 2, pp. 143-56.
94. Schkade, D.A. and Kleinmuntz, D.N. (1994), "Information displays and choice processes: differential effects of organization, form, and sequence" in Organizational Behavior & Human Decision Processes, Vol. 57, No. 3, pp. 319-37.
95. Shadish, W.R., Cook, T.D. and Campbell, D.T. (2002), Experimental and Quasi-experimental Designs for Generalized Causal Inference, Houghton Mifflin, Boston, MA.
96. Shanteau, J. (1988), "Psychological characteristics and strategies of expert decision makers" in Acta Psychologica, Vol. 68, pp. 203-15.
97. Solomon, J.F. and Solomon, A. (2006), "Private social, ethical and environmental disclosure" in Accounting, Auditing & Accountability Journal, Vol. 19, No. 4, pp. 564-91.
98. Stone, D.N. and Schkade, D.A. (1994), "Effects of attribute scales on process and performance in multiattribute choice" in Organizational Behavior & Human Decision Processes, Vol. 59, No. 2, pp. 261-87.
99. Swieringa, R.J. and Weick, K.E. (1982), "An assessment of laboratory experiments in accounting" in Journal of Accounting Research, Vol. 20, pp. 56-101.
100. Walden, W.D. and Stagliano, A.J. (2003), "An assessment of the quality of environmental disclosure themes" in Advances in Environmental Accounting & Management, Vol. 2, pp. 137-65.
101. Warsame, H., Neu, D. and Simmons, C.V. (2002), "Responding to 'discrediting' events: annual report disclosure responses to environmental fines" in Accounting & the Public Interest, Vol. 2, p. 22.
102. Wisner, P.S., Epstein, M.J. and Bagozzi, R.P. (2006), "Organizational antecedents and consequences of environmental performance" in Advances in Environmental Accounting & Management, Vol. 3, pp. 143-67.