Accountants' Attitudes and Environmentally-sensitive Accounting
- 1 March 1994
- journal article
- research article
- Published by Taylor & Francis in Accounting and Business Research
- Vol. 24 (94) , 109-120
- https://doi.org/10.1080/00014788.1994.9729470
Abstract
Accounting for the environment (ICAEW, 1992) is receiving increasing attention. A series of initial interviews, visits and other contacts with a wide range of organisations and accountants on three continents left us with the impression that accountants and accounting do not appear to be involved in corporate responses to the environmental agenda. This paper is an exploration and examination of that impression. A mail questionnaire survey confirmed that accountants have low levels of involvement in their company's environmental activities and, from responses to personal opinion questions, appear to experience a conflict between their awareness of environmental issues and an inability to translate this into action within their corporate life. These attitudes are explored in the paper and would be a sufficient explanation for the absence of environmental accounting in practice.Keywords
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