A full cost environmental accounting experiment

By K. Herbohn. 2005

185 citations recorded by the source corpus.

Subfields: Management Information Systems, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d7711e236ebd76c2ee200ee7f6ebeca0949a57e5

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Citations in the corpus

Eco-control: The influence of management control systems on environmental and economic performance (2010, background): “…other studies have examined the role of accounting/accountants in environmental management (e.g., Bebbington, Gray, Thomson, & Walters, 1994; Gray, 1992; Wilmshurst & Frost, 2001) and issues related to environmental cost accounting (e.g., Antheaume, 2004; Gluch & Baumann, 2004; Herbohn, 2005).”
Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting (2010, background): “In particular, the main approaches to operationalising environmental accounting are reviewed (such as full cost accounting, Herborn, 2005; Bebbington, 2007; sustainable indicators Jones & Matthews, 2000).”
Mandatory CSR and sustainability reporting: economic analysis and literature review (2019, background): “On a more practical level, the main obstacles encountered when implementing CSR reporting for internal purposes are issues like data availability, additivity of measurement units, reliability of estimates, as well as resistance by managers and employees (e.g., Herbohn 2005; Virtanen et al. 2013).”
Corporate reporting and accounting for externalities (2018, background): “For example, Herbohn (2005) and Lamberton (2000) both concluded their projects before monetisation, while Gasparatos et al. (2009), Frame and O’Connor (2011), Bebbington et al. (2007), Frame and Brown (2008) and Bebbington and Larrinaga (2014) discussed why caution should be exercised in…”
Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton ☆ (2013, unknown): “…Rubenstein, 1989, 1991, 1992, 1994; but also Dierkes and Preston, 1977; Ullmann, 1976; Bebbington, 2007; Bebbington and Gray, 2001; Epstein, 2008; Herbohn, 2005; Jones, 2003; Lamberton, 2000; Schaltegger, 1998; Schaltegger et al., 2006; Schaltegger and Burritt, 2000, 2005; Schaltegger and…”
Beyond the Bounded Instrumentality in Current Corporate Sustainability Research: Toward an Inclusive Notion of Profitability (2011, background): “Approaches that correct for externalities suffer severely from the ambiguity and the lack of estimates of full costs of environmental and social impacts (Herbohn 2005; Tol 2005).”