Article ID Journal Published Year Pages File Type
1003961 The British Accounting Review 2014 14 Pages PDF
Abstract

This study analyses the use of eight tools for sustainability accounting and the aims of sustainability accounting in decision making. The data, collected through a survey and interviews, indicate that only a small set of experimenter firms use these tools while other firms appear to be more conservative. From a decision making perspective, sustainability accounting is closely associated with the monitoring of internal compliance and efficiency. Unfortunately, sustainability accounting is in a relatively early phase of development and the lack of engagement by most firms is negative for the construction of a more balanced relationship between business and environmental and social issues.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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