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Externalities revisited: the use of an environmental equity account
This exploratory paper attempts to restart a debate about the incorporation of environmental externalities into the cost structure of the organisation. A number approaches are considered; regulation together with all ...
Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets
Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents. Many of ...
The development of social and environmental accounting research 1995-2000
This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered ...
One way forward: non-traditional accounting disclosures in the 21st century
Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their ...