e-journal

How does environmental accounting information influence attention and investment?

---

Purpose – Environmental consequences increasingly influence management strategy and choice.
The purpose of this paper is to investigate the effects on attention and investment of: incorporating
environmental data into a balanced scorecard (BSC), called the sustainability balanced score card
(SBSC) and the organization of environmental accounting information.
Design/methodology/approach – In a between-participant design, participants (n < 95) chose
from among two investments using BSCs. Participants were randomly assigned to one of three
conditions: no environmental data (control or BSC condition); environmental data embedded within the
traditional BSC (four-perspective SBSC); or environmental data added to a BSC as a standalone fifth
perspective (five-perspective SBSC).
Findings – Investment to achieve environmental stewardship objectives was greater with the
four-perspective SBSC than the traditional BSC. In addition, participants were most efficient, i.e. spent
the least total time, and least time per data element examined, with the four-perspective SBSC. Finally,
the time spent examining, and decision weight given to, environmental data were unrelated.
Research limitations/implications – Professional managers and accountants may have greater
knowledge of environmental metrics than do students, who are the participants in this study; hence,
the results may not generalize to higher knowledgeable professionals since their processing of
environmental data may differ from the lower knowledge participants of this study.
Practical implications – The form (i.e. organization) of environmental accounting data changed the
allocation of participants’ attention while the presence of environmental accounting data changed
participants’ investments; hence, both the presence and form of environmental accounting information
influenced decision making.
Originality/value – This study is among the first to show differing influences from both the
presence and organization of environmental accounting data on attention and investment.

Keywords United States of America, Investments, Decision making, Accounting information,
Environmental accounting, Sustainability balanced scorecard, Investment decisions, Decision strategies

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

-

Penerbit

: Emerald Group., 2013

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 21 No. 1, 2013 pp. 22-52

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar