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Environmental management accounting and environmental accountability within universities: current practice and future potential

Citation

Chang, HC and Deegan, C, Environmental management accounting and environmental accountability within universities: current practice and future potential, Environmental management accounting for cleaner production, Springer Science + Business Media B.V., Schaltegger Stefan, Bennett Martin, Burritt Roger L., Jasch Christine (ed), Netherlands, pp. 301-320. ISBN 978-1-4020-8912-1 (2008) [Research Book Chapter]

Copyright Statement

Copyright 2008 Springer Science + Business Media B.V.

DOI: doi:10.1007/978-1-4020-8913-8_16

Abstract

The role of management accounting in improving both environmental and financial performance through enhanced accountability is attracting increased recognition. However, universities have typically failed to be the focus of attention, generally, because of a mistaken belief that they generate only insignificant environmental impacts. A case-study of an Australian university demonstrates that there is a general lack of consideration given to the management of environmental costs and related cost-savings, due partly to a perceived lack of appreciation by senior management of the extent of environmental costs being incurred. Further, in the absence of relevant environmental cost information, although environmental sustainability itself is promoted as important, efforts to improve internal environmental accountability from an accounting perspective are lacking. In this study, interviews were conducted to identify barriers which affect the adoption of EMA. The results show that perceived institutional pressures and a low profile of accounting for the environment, and managementís attitudes influence the adoption of EMA within universities.

Item Details

Item Type:Research Book Chapter
Keywords:Senior management, accounting system, environmental cost, environmental management system, institutional pressure
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:Deegan, C (Mr Craig Deegan)
ID Code:138444
Year Published:2008
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-08
Last Modified:2020-05-20
Downloads:0

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