Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
999986 | Critical Perspectives on Accounting | 2013 | 5 Pages |
Abstract
In this commentary, we reflect on Thornton's (2013) extension to his original CA Magazine article on environmental accounting ( Thornton, 1993) as well as the original contribution. Given our background in social and environmental disclosure research, we question Thornton's narrow focus on environmental accounting as it relates to the debits and credits of financial reporting, and we attempt to illustrate the problems that voluntary environmental disclosure creates with respect to reduced incentives for companies to improve environmental performance. We conclude by identifying our concerns with the future of environmental accounting given the recent ‘rediscovery’ of the topic by mainstream accounting researchers.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Charles H. Cho, Dennis M. Patten,