Accounting for the Environment

AvRobert H Gray,Jan Bebbington

Inbunden, Engelska, 2001

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Beskrivning

`This book is a good comprehensive text and comes highly recommended to anyone currently involved in, looking to get involved in, or just interested in environmental management, environmental accounting and reporting' - Pacific Accounting Review

This is the long-awaited 2nd edition of the benchmark publication that helped shape the developing agenda of environmental accounting. This excellent new edition provides an overview of the subject ranging from environmental management to sustainability, and integrates the major advancements that have occurred since the first edition - in both research and practice. It introduces and explains environmental issues as they relate to accountants today.

This new work also places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of developing an environmental agenda in business. It makes an excellent stand-alone text for lower level students, a firm base from which the advanced student or researcher can explore research and more complex issues, and a useful guide for practitioners seeking to understand and implement environmental practice.

Produktinformation

Utgivningsdatum:2001-07-25
Mått:156 x 234 x 25 mm
Vikt:720 g
Format:Inbunden
Språk:Engelska
Antal sidor:360
Upplaga:2
Förlag:SAGE Publications
ISBN:9780761971368

Utforska kategorier

Redovisning inom Ekonomi och Ledarskap

Mer om författaren

Jan qualified as a chartered accountant in New Zealand where she also held her first academic post before moving to the UK to pursue her academic career. Previously Professor of Accounting at the University of Aberdeen, Jan is actively engaged in many aspects of the application of academic research in sustainable development to practice in industry, non-profit and political organisations.

Recensioner i media

Students thought that this book was easy to follow and understand

Innehållsförteckning

PART ONE: INTRODUCTION TO THE ISSUESBusiness and the EnvironmentThe Challenge for Accounting and FinanceBusiness and the EnvironmentAgenda, Attitudes and ActionsPART TWO: MANAGEMENT INFORMATION AND ACCOUNTINGGreening the OrganizationGetting StartedEnvironmental PolicyAdoption, Establishment and ImplementationEnvironmental Audit and Management SystemsAssessment Review, and AttestationAccounting and the Control of Energy CostsAccounting and Controlling for the Costs of Waste, Packaging and RecyclingInvestment, Budgeting and AppraisalEnvironment at the Heart of the Accounting and Financial SystemsLife Cycle Assessment and the Mass BalancePART THREE: EXTERNAL RELATIONSThe Greening of FinanceBank Lending, Insurance and Ethical/Environmental InvestmentExternal Reporting and Auditing IReporting Within the Financial StatementsExternal Reporting and Auditing IIEnvironmental Reporting Outside the Financial StatementsSocial Accounting and Reporting and the External `Social Audits′PART FOUR: FUTURE DIRECTIONSAccounting and Reporting for a FutureSustainability, Accountability and TransparencyA Change of Paradigm?