Accounting and the environment |
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| Authors: | Anthony G. Hopwood |
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| Affiliation: | 1. Faculty of Business and Law, Auckland University of Technology, Private Bag 92006, Auckland 1142, New Zealand;2. Department of Accounting, Finance, and Information Systems, University of Canterbury, Private Bag 4800, Christchurch, New Zealand;1. University of Amsterdam Business School, The Netherlands;2. School of Management, Royal Holloway, University of London, England, United Kingdom;1. Department of Economics, Management, Institutions, University of Naples Federico II, Via Cintia, Montesantangelo, Naples, Italy;2. Department of Accounting, Faculty of Economics, University of Valencia, Avenida dels Tarongers s/n, Valencia, Spain;1. Department of Accounting Economics & Finance, Heriot-Watt University, United Kingdom;2. School of Business and Economics, Loughborough University, United Kingdom;3. Amsterdam Business School, University of Amsterdam, Netherlands |
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| Abstract: | Introducing a discussion of some of the ways in which accounting and other calculative mechanisms are involved in environmental matters, the article focuses on a number of questions that emerge from accounting for carbon emission permits and corporate environmental reporting. Both are areas where there is already a need for more research and where that need will increase in the coming years. Identifying some of the interests and pressures that already influence approaches in the area, the case is made for the need for both critical and facilitative research. |
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