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Lake Pedder: Accounting, environmental decision-making, nature and impression management


Hrasky, S and Jones, M, Lake Pedder: Accounting, environmental decision-making, nature and impression management, Accounting Forum, 40, (4) pp. 285-299. ISSN 0155-9982 (2016) [Refereed Article]

Copyright Statement

Copyright 2016 Elsevier Ltd.

DOI: doi:10.1016/j.accfor.2016.06.005


This paper looks at the role of accounting in a major environmental infrastructural project, the flooding of Lake Pedder in Tasmania in the 1960s. This was a contentious political decision in which accounting information was important and decisive. The paper found that accounting was used selectively and creatively to legitimate decision-making supporting a cost-benefit calculus. Environmental considerations were rendered invisible, marginalised and excluded from the evaluation. Accounting was used as an impression management tool through selectivity, bias and enhancement. It provides a rare illustration of the limitations of accounting for an infrastructural environmental decision using a real life, in depth case study.

Item Details

Item Type:Refereed Article
Keywords:environmental decision-making, environmental externalities, impression management, Lake Pedder
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Hrasky, S (Dr Susan Hrasky)
ID Code:118873
Year Published:2016
Web of Science® Times Cited:9
Deposited By:Accounting and Corporate Governance
Deposited On:2017-07-21
Last Modified:2017-10-18

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