Full Cost Accounting: An Agenda for Action

By J. Bebbington, R. Gray, C. Hibbitt, E. Kirk. 2001

214 citations recorded by the source corpus.

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Citations in the corpus

The "Triple Depreciation Line" instead of the "Triple Bottom Line": Towards a genuine integrated reporting (2015, background): “…studies witness to the importance of the “hole” in national income (Hueting et al. 1992)17 while other show on the contrary that the “puncture” could be relatively a modest one (Bebbington et al. 2001, p. 110-103) and more recently (Altukhova 2013), at the micro-level, for an agricultural firm.”
Valuing external costs – from theory to practice: implications for full cost environmental accounting (2004, methodology): “In a very thorough review of FCA perspectives, tools and practices, Bebbington et al. (2001) report on experiments undertaken by Landcare Research (pp. 89–98),4 Forum for the Future and Interface Europe (pp. 98–104),5 Baxter (p. 104), The Scottish Office (pp. 104–105) and the Centre for Waste…”
Environmental management accounting in local government: A case of waste management (2011, background): “Previous research suggests that environmental management accounting is a necessary foundation and support for quality environmental management because it overcomes the limitations of conventional accounting approaches and incorporates a much broader scale of environmental information into organisati”
Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting (2010, background): “5 As evidenced in the work of Jones and Matthews (2000), Jones (2003), Bebbington et al. (2001), Chambers and Lewis (2001), Baxter et al. (2003), Bebbington et al. (2007), and Howes (2003).”
Corporate reporting and accounting for externalities (2018, methodology): “Accounting-based explanations of the nature of externalities can be found in Benston (1982); Bebbington et al. (2001); Antheaume (2004) and Bebbington and Larrinaga (2014).”
Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research (2017, background): “At the individual organizational scale, a concern with externalities has been evident in the accounting literature (Bebbington et al., 2001) with this work highlighting the need to redefine the boundaries of any entity (the usual object of analysis by accounting scholars) in order to understand its ”