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Engagement, education and sustainability

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Environmental accounting (EA)[1] research has emerged over the last 20 years as a distinct thread of academic research within the broader area of social accounting (see, e.g. AAA, 1975; Belkaoui, 1984; Dierkes and Preston, 1977; Estes, 1976; Gray, 1990; Gray, Bebbington and Walters, 1993; Gray, Owen and
Adams, 1996; Gray, Owen and Maunders, 1987; Guthrie and Parker, 1989a,1989b; Johnson, 1976; Parker, 1986; Ullman, 1976). At the core of social and environmental accounting (SEA) research activity are two concerns:(1) There is dissatisfaction with conventional accounting practices, either in terms of the social and environmental consequences which arise from the application of accounting tools and techniques, or with the theoretical basis which underlies conventional accounting (Gray et al., 1996).
(2) SEA has been concerned with exploring and developing new forms of accounting which are more socially and environmentally benign and which have the potential to create a fairer more just society

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: MCB University Press., 1997

Deskripsi Fisik

Accounting, Auditing & Accountability Journal, Vol. 10 No. 3, 1997, pp. 365-381.

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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