Environmental accounting and accountability: can the opaque become transparent?. (4th August 2014)

• Record Type: Journal Article
• Authors: Andrew, Jane
• Is Part Of: Interdisciplinary environmental review. Volume 2:Number 2(2000)
• Page Start: 201
• Page End: 216
• Publication Date: 2014-08-04
• Subjects: environmental accounting -- accountability -- transparency; Environmental sciences -- Periodicals; Environmental management -- Periodicals; Sustainability -- Periodicals; 333.705
• Languages: English
• ISSNs: 1521-0227

Abstract

Accounting and the environment can no longer be considered mutually exclusive. Accountability forms part of the philosophical justifications for current accounting practice, and as such, it is a concept that may provide a pivotal grounding upon which environmental issues may be recognised within its practice. This paper examines the radical possibilities of environmental accountability, the contribution that this could make to a new practice of accounting and ultimately, a pathway out of the environmental crisis that could be forged by such changes. Central to the development of the ideas within this work is a critique of the relationship between accountability and transparency.