Management accounting and financial accounting both play a role in the development of a robust environmental policy that will

contribute to longerterm organizational success.

3033 Words Introduction Through times, the issue of global warming which is define as the continuing rise in the average temperature of Earths atmosphere and oceans is being closely monitored. There are several mega effects that arise due to the effect of global warming. This includes the ever increasing temperatures that start forest fires such as Indonesia, the reporting issue of stranded polar bears, the melting of glaciers at Himalayas, the extreme heat of sunscalds that causes death, the floods that caused by El Nino and etc. This is all resulted from the act of us, human. We reap the sow that we seeded. One of the highlights that cause such devastating effect came from the unbridled industrial growth and development throughout out mother Earths. The society becomes more aware of the consequences with the increasing environmental issues and thus they begin to demand a modicum of environmental friendly behaviour as part of the agreement in every business management. Even though they did aware of the issues that arise and huge amount of cash have been spent on the environmental awareness conventions yet there are still lack of constructive action to be taken in. At the same time, factories keep on polluting our environment with toxins, natural habitat such as forest are destroyed by human for their leisure projects including golf coast and villas, and etc. If things go on, soon our ecosystem will be ruin. As such, authorities in figures started to give out pressure to the parties involved. This lead to environmental management accounting in waste and recycling management to rose from the bushes. Aside from the authorities, there are also increases in community scrutiny on environmental issues in waste management. From all these, the development of environmental policy is needed in order to protect the environment from further abuse. Through the publicity and awareness campaign that launched, the theme Green was born. Green and organic products begin to pop up in the market. Recent studies indicate that more and more consumers willing to participate in the Green theme such as recycles and some even pay double for green products as an effort to maintain the ecosystem for the future generations. More and more green products are developed by the companies that get a hold of the data. Hence, increasing their sales and rise in their gains are to be expected. In reaching their goals, they may neglect the environmental issues. (Borin, Cerf and Krishnan, 2011) 1
Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

Arise from the issues, implementing of the environmental policy will helps in reducing the impact of global warming. With the implementation of the policy, companies need to adhere to the demand of legislation and maintain their commitment towards the ecosystem. Thus, a healthier and safer place can be created within the community. Aside from that, the company can also enhance their images in the community and bring more brand names as well as improve the companys financial bottom line. This resulted in some of the companies to behave and act in a more socially responsible way towards running their business. (Ashcroft and Smith, 2008) In order to explore and enhance the policy, many studies that focus on how they deal with the environment, the impacts on the companies are being performed throughout the companies regardless of their type and size, public or private, profit or non-profit and etc. This result is highly anticipated by the suppliers, customers, regulators and the public at large. With the implementation of the environmental policy, the environment can get its reassurance that companies are operating responsibly. (Ashcroft and Smith, 2008) Throughout the last decades, the societies have become more concern over the issues of pollution, depletion in resources, hazardous wastage and other environmental problems. Thus, this lead to a more stringent environmental regulation on the product end-of-life as well as on the production processes. In other words, new rules and regulations have been enacted to monitor the companies for their environmental responsibilities. All in all, the increasing needs of the companies to adhere to environmental issues leads to an increasing numbers in the companies to include environmental issues into their modus of operation especially on the health and safety issue due to the change in legislation. (Psomas, Fotopoulos and Kafetzopoulos, 2011)

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Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

Main Body Role of Financial Accounting Traditional accounting systems and reporting had no disclose the impact of environmental issues on a companys financial results and position or requiring separate reporting on items for example expenditures for pollution prevention, clean up, and fines. The actual and contingent liabilities for environmental clean ups from past operations and pollutant emissions and resource utilization also did not disclose in annual reports. Until 1996 there was nothing in Generally Accepted Accounting Principles (GAAP) that explicitly required to reporting of either environmental capital costs or environmental operating costs. (Ashcroft and Smith, 2008) If information on environmental considerations is failure to report may prohibit users from classifying factors providing material long-term benefits to an organization or presenting long-term material risks, and might focus on short-term financial performance capacitys decision perspective rather than a complete longer-term perception of the user. The development to present a more complete move towards in quality control management to reporting on environmental costs and benefits can benefit stakeholders and managers when apply the significant information. (Rainborn, Butler and Massoud, 2011) As stakeholders influences become important for issue such as public image and relations, corporations must providing information to deal with their connection with stakeholders to obtaining their approval and support. Making that information available is one way to achieve that objective, either by producing a separate report concerning their social responsibility activities or by providing that information in their annual reports. (Oeyono, Samy and Bampton, 2011) Environmental reporting is built-in into annual financial reports also as environmental reports. The expected environmental information might be helpful to shareholders and others in considering the environmental risk disclosure of a company. A company which environmental information is reported such as environmental operating costs and environmental capital costs may reflects the companys pollution. It would be concern to investors as well as to government regulatory agencies concerned with financial reporting if reporting does not reflect pollution activities. Nevertheless, for disclosure to be of value, it must reflect actual events described by the disclosure, in this case, environmental costs. (Ashcroft and Smith, 2008) The amount of environmental capital costs and environmental operating costs reported by firms is important for several reasons. The motivating are Firms face great challenges and uncertainties in 3
Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

reporting environmental costs, Known and potential environmental costs are very significant and Suppliers, customers, investors, and other stakeholders currently desire detailed information about firms environmental costs. (Ashcroft and Smith, 2008) Taxes influence the dividend decisions, financing, investment of companies. They influence individual decisions about the way to spend revenue as well. Persuade investments in environment protection mechanisms can be a force by tax systems when it comes to environmental linked decisions by individuals or company, or they are able to use to depress environmental destruction, by commanding a high tax load on activities. The tax system is able to make incentives to adjust the outflows in inflows connected to environmental investment projects, so increasing their return after tax rate, and the tax system are capable be apply to punish company or individuals that slot in activities. So that the income tax is able to be apply to encourage individuals to obtain assets for environmental protection, by compromise these acquirements status, by tax credits as a policy tool. (Martins, 2011) The activitys scope further than those groups straight connected to the company and the instant natural environment to take in long-range environmental implications and a bigger set of stakeholder groups. The primary decision criteria constitutes by the environmental impact. The time, and social scope develop and the task point of view can obtain on the characters of a long-range task, does not like traditional capital budgeting task or long-range setting up movements. Environmentally enlightened management supports by an accounting information system centre on the long-term relations between the natural environment, the organization, and the wider community and identify these predicated contacts on common support, not self interested rivalry. For recognizing and relating stakeholders in organizational decisions, can be processes and facility location, infrastructure design and product, a process must be developed that facilitate effective schemes. (Dillard, Brown and Marshall, 2005) Any resolution with long-term suggestion requires the upcoming environmental impacts projections. Recognizing, measuring, and monitoring local, district, and worldwide environmental conditions and determining the possible impact of substitute courses of action are involve in the long-term projections. Associated issue comprise cost of monitoring and measuring the importance of environmental conditions, carbon offsets, impacts, and life cycle analysis. Management have to be supported in and sensitized to, such result, and there ought to be information systems in situate to assist and sustain these decisions. (Dillard, Brown and Marshall, 2005) 4
Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

Environmental audits observe the whole environmental management system. The core objectives are to verify official compliance and to recover inefficiencies which might diminish both environmental costs and impacts. A suitable information support does not only reduce the basic efforts to bring out the audit, it improves the audits result also. Audits are performed to observe whether the management system meets the relevant standards requirements. Even though they are official and not resultoriented standards, suitable data may sustain the job of the registrar. (Letmathe and Doost, 2000) Role of Managementl Accounting Environmental cost usually is treated as overhead costs and allocated randomly in the traditional management accounting. For instant, emission, waste water charges, and waste disposal may be accumulated and allocated randomly among the different type of the cost centre. These practises are unable to provide any incentive for the cost centres to diminish the environmental impacts and the cost. (Letmathe and Doost, 2000) management accounting play an essential role to improved the competitive advantages among the industries and assists to create a well organise decision making and integrated perspective of strategic planning, operations performance and financial decision to the manager. Information beneath the managements accounting also provide appropriate information for manager to decide the profitability and sustain in economy. Failure of development of management accounting systems achieved the demand require by the management, the systems may affect the operation of the organisations facing the impacts of environmental. (Islam and Kantor, 2005) There are three types of advantages which are directly connected with the enhancement of environmental management under the rules and regulation of the environmental policy. Initially, organisation could be potential gain profitability through the improvement of organisation performance via a well organised of the provision of the environmental resources and increasing the ability of implementing new technologies such as cleaner production. Organisations also can increasing the reputational by operate according the environmental guidelines, for example, produce the product in the economy which are environmentally- sensitive products or service which can gain from the greener reputation as well as increased the relationship with the consumer, government and stakeholder. Lastly, it also will assists the organisation reduce the compliance costs of regulations. Organisation performing willingly in the conservation of the environment will assists organisations convinces the environmental public regulator which no need to reinforce public regulation or apply new ones; in this sense, through voluntary action, companies are able to attain more flexible public environmental regulations, a delay in their execution or even their imprison. (Cabugueira, 2004) 5
Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

A wider extent of information for making a well designed and great internal decision require the element of the accurate identifying, gathering, analysis and exercise the data contain in the environmental management accounting. That information include the physical information on exercise and flows of energy, water and material include wastes, monetary data on environmentalrelated costs, earning and saving, indirect environmental data in overheads and information which transform outside the assumed, legitimate boundary of the business. The traditional management accounting systems are imperfect in the way the identified the essential of environmental benefits and costs compared with the environmental management accounting. Environmental management accounting are more favourable to sustain for the quality environmental management since environmental management accounting are more wider scale of environmental information towards target of long term successful in robust the organisations performance in economy. (Qian, Burritt and Monroe, 2011) The environmental and non-environmental aggregation costs in overhead accounts environmental costs in the traditional cost accounting being treat as hidden cost by the management. There is a significant prove that managements tends to underestimate costs of the output by hidden the environmental costs. EMA allow the management to recognising, assessing and allocating the environmental costs in order to provide opportunities for costs saving and measure the cost saving of the investment project plan. Environmental costs include costs such as internal and external costs which have the relation with the environmental damage and protection. Environmental protection costs consist of costs for planning, prevention, disposal, shifting actions control and damage repair that potential being facing in governments, companies or people. Therefore , government require to play a important role to apply political implements for example eco-taxes and emission control regulations in order to insist on the polluter pay principle and hence to combine external costs into company calculations. (Qian, Burritt and Monroe, 2011) The purpose of environmental management system is to monitor and prevent the environment impacts affect the operation of the organisations and sustain the environmental enhancement as well as organisation performance. Under the ISO 14001 standards and EMS guidelines, Environmental management systems being as one of the part of management system which consists of the organisational arrangement, decision making planning, liability, training, processing, development and resources for develop, implementing, achieving, reviewing and maintaining the environment rules and regulations. Consequently, the crucial perception of any management system or environmental management system is founded on the plan-do-check-act cycle through which constant environmental 6
Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

enhancements possibly will be attained. Beside the aspiring of attain the level of environmental performance, environmental management also able to lead the organisation to achieved the organisational own goal of profitability. ( Albelda, 2011) Environmental Management Systems (EMS) is the most powerful instrument for organisation to enhance the environmental performance and improved the organisation performance. EMS are able to assist the organisations by reducing the possibility of environmental liabilities, increasing the potential of competent exercise the natural resources, diminishing waste, increasing the good reputational, create the alert of environmental concern among the staff, received a better understanding of environmental impacts on the organisations operations and increasing the profitability. (Psomas, Fotopoulos and Kafetzopoulos, 2011) ABC play an essential role to provide a well designed decision comprises the selection of products, activities and product mix, and pricing as well as outsourcing. ABC also provides quality or support for TQM proposal in order to ensure the Just In Time synergies. Ultimately, ABC also exercises as the better communications relationship between the customer management and supplier evaluation. (Sartorius, Eitzen and Kamala, 2007). Benefits and Problems of Environmental Policy According to the authors survey, a lot of companies thought that if environmental policies were not implemented and adopted, their corporate image would be damaged, and they are start recognized that developing effective environmental policies are importance. A lot of companies were starting to embrace corporate social responsibility extra widely by trying to embed ethics structurally and good environmental practice into their organizations. Although many of them had yet to attain a successful environmental procedures and practices were execute organization-wide, but they had progress a long way in terms of closing the gap between stated environmental policy and environmental practice. (Faulkner, Carlisle and Viney, 2005) Organizations have managed performance and profitability by expanding needs for environmental information. They need to persuade the markets that their environmental performance and practices are either risky to their financial profitability or to the environment. Furthermore, to meet accountability prospect and compete efficiently, information must be communicated to regulators, customers, and other concerned parties. Reporting information in a helpful format and in an appropriate manner suggests to the recipients that the organization has developed good management practices about environmental issues. (Ashcroft and Smith, 2008) 7
Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

Environmental policy may assist a corporation develop the environmental performance, develop image with the regulators, community and investors, avoid pollution, reduce costs, preserve resources and create a centre of attention from new customers and markets through the environmental management. It encourages companies as well to recognize accountability for the protection of the environment, certifying the ecological managements incessant improvement. Companies can develop the capability of controlling and managing their environmental performance by implementing the policy, identify better employees responsibilities and incorporate the management of environmental issues and quality. Thus, the embracing of an EMS presents credibility, goodwill, increased productivity, reduced liability risk, competitive advantage, profitability, cost savings and eventually. Environmental policy stresses the require for incessant development in motivating to save the environment, not only for ourselves but for future generations as well. (Psomas, Fotopoulos and Kafetzopoulos, 2011) Environmental policy has small impact on the public observation and competitiveness. The probable impacts on competitiveness are certainly small, and that this gap in observation just be a sign of the success of lobby groups in making a public fear to influence policy. The impacts on competitiveness are potentially larger than the data propose, but that manufacturer have been doing well in certifying that where relatively strong environmental regulations are bring in these are come with other forms of subvention or safeguard which diminish most of the effects. (Ulph, 2002) Organizations are facing difficulties in meeting the environmental policy requirements. They keep on practicing opposition and challenges when executing and maintaining the requirement, whether they are in occupational wellbeing and safety, quality, environmental or others part. Even though policy was developed to help organizations, there are a few issue that might avoid a company from effectively implementing, for example, an EMS may causes staff resist the improve in their responsibilities; unwillingness from management to give the resources and time to execute the EMS; and the trust that it does not require to be continually reviewed and improved once the EMS took place. (Psomas, Fotopoulos and Kafetzopoulos, 2011)

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Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

Conclusion Management accounting and financial accounting share ordinary sets of data and practice in the financial accounting area. There is an obvious connection between financial accounting and management accounting practices, although management accounting professionals are not required to pursue financial accounting model. Lots of those are accountable for turn out reports and other supporting documents to validate or dispute an issue that requires accounting analysis were educated and were influenced by the accounting profession. (Islam and Kantor, 2005) Accounting standard-setting bodies and governmental agencies should know the importance of additional disclosure requirements. Both conservatives consent that disclosure is an attractive policy tool, which normally increases market competence by removing informational asymmetries. The companys market position improvement, the exchange from conventional to sustainable exercise, the enhanced connection with society causes improved environmental performance and the development of waste processing were the hidden construct of the Environmental policy's benefits. A strong environmental policy should develop to reduce impact, to improve organizations performance in the future to protect the environment. (Qian, Burritt and Monroe, 2011)

Reference 9
Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

Albelda. E, 2011, The role of management accounting practices as facilitators of the environmental management, Sustainability Accounting, Management and Policy Journal Vol. 2 No. 1, 2011pp. 76100 Available from: www.emeraldinsight.com/2040-8021.htm [Accessed ] Ashcroft,P., and Smith,L.M., 2008, Impact of Environmental Regulation on Financial Reporting of Pollution Activity: A Comparative Study of U.S. and Canadian Firms, Research in Accounting Regulation, Vol. 20, 2008, pp. 127-153 Available from: www.sciencedirect.com [Accessed ] Borin N, Cerf D.C and Krishnan R, 2011, Consumer effects of environmental impact in product labeling, Journal of Consumer Marketing 28/1 (2011) 7686 Available from: www.emeraldinsight.com/0736-3761.htm [Accessed ] Cabugueira MFM, 2004, Portuguese experience of voluntary approaches in environmental policy, Management of Environmental Quality: An International Journal Vol. 15 No. 2, 2004 pp. 174-185 Available from: www.emeraldinsight.com/1477-7835.htm [Accessed ] Cecily A.Raiborn a, JanetB.Butler a,*, MarcF.Massoud b, 2011, Environmental reporting: Toward enhanced information quality, BUSHOR-899; No. of Pages 9 Available from: www.sciencedirect.com [Accessed ] Dillard J, Brown D and Marshall RS, 2005, An environmentally enlightened accounting, Accounting Forum 29 (2005) 77101 Available from: www.sciencedirect.com [Accessed ] Faulkner D, Carlisle Y.M and Viney H.P, 2005, Changing corporate attitudes towards environmental policy, Management of Environmental Quality: An International Journal Vol. 16 No. 5, 2005 pp. 476-489 Available from: www.emeraldinsight.com/1477-7835.htm [Accessed ] Fleischman R.K, Schuele.K, 2006, Green accounting: A primer, J. of Acc. Ed. 24 (2006) 3566 Available from: www.sciencedirect.com [Accessed ] Islam. M and Kantor. J, 2005, The development of quality management accounting practices in China, Managerial Auditing Journal Vol. 20 No. 7, 2005 pp. 707-724 Available from: www.emeraldinsight.com/0268-6902.htm [Accessed ] Letmathe.P and Doost. RK, 2000, Environmental cost accounting and auditing, Managerial Auditing Journal, 15/8 2000 424-430 Available from: www.emerald-library.com [Accessed ] Martins. A, 2011, An assessment of recent trends on income taxation and environmental policy in Portugal, Management of Environmental Quality: An International Journal Vol. 22 No. 4, 2011 pp. 418-428 Available from: www.emeraldinsight.com/1477-7835.htm [Accessed ] Oeyono J, Samy M and Bampton R, 2011, An examination of corporate social responsibility and financial performance, Journal of Global Responsibility Vol. 2 No. 1, 2011 pp. 100-112 Available from: www.emeraldinsight.com/2041-2568.htm [Accessed ]

Psomas. EL, Fotopoulos C.V. and Kafetzopoulos D.P, 2011, Motives, difficulties and benefits in 10
Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

implementing the ISO 14001 Environmental Management System, Management of Environmental Quality: An International Journal Vol. 22 No. 4, 2011 pp. 502-521 Available from: www.emeraldinsight.com/1477-7835.htm [Accessed ] Qian W, Burritt R and Monroe G, 2011, Environmental management accounting in local government, Accounting, Auditing & Accountability Journal Vol. 24 No. 1, 2011 pp. 93-128 Available from: www.emeraldinsight.com/0951-3574.htm [Accessed ] Sartorius. K and Kamala.P, 2007, The design and implementation of Activity Based Costing (ABC): a South African survey, Meditari Accountancy Research Vol. 15 No. 2 2007 : 1-21 Available from: www.sciencedirect.com [Accessed ] Ulph. A, 2002, Environment and Trade Where Are We Now?, Journal of International Trade Law & Policy, Vol 1 No 1 Available from: www.sciencedirect.com [Accessed ]

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Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

Appendix Consumer effects of environmental impact in product labeling Type: Research paper Author(s): Norm Borin, Douglas C. Cerf, R. Krishnan Source: Journal of Consumer Marketing Volume: 28 Issue: 1 2011 | View HTML | View PDF (151kb) | Abstract | Related items | Reprints & permissions The role of management accounting practices as facilitators of the environmental management: Evidence from EMAS organisations Type: Research paper Author(s): Esther Albelda Source: Sustainability Accounting, Management and Policy Journal Volume: 2 Issue: 1 2011 | View HTML | View PDF (139kb) | Abstract | Related items | Reprints & permissions Environmental management accounting in local government: A case of waste management Type: Research paper Author(s): Wei Qian, Roger Burritt, Gary Monroe Source: Accounting, Auditing & Accountability Journal Volume: 24 Issue: 1 2011 | View HTML | View PDF (187kb) | Abstract | Related items | Reprints & permissions Environmental cost accounting and auditing Type: Technical paper Author(s): Peter Letmathe, Roger K. Doost Source: Managerial Auditing Journal Volume: 15 Issue: 8 2000 | View HTML | View PDF (370kb) | Abstract | Related items | Reprints & permissions The development of quality management accounting practices in China Type: Research paper Author(s): Majidul Islam, Jeffrey Kantor Source: Managerial Auditing Journal Volume: 20 Issue: 7 2005 | View HTML | View PDF (139kb) | Abstract | Related items | Reprints & permissio Motives, difficulties and benefits in implementing the ISO 14001 Environmental Management System Type: Research paper Author(s): Evangelos L. Psomas, Christos V. Fotopoulos, Dimitrios P. Kafetzopoulos Source: Management of Environmental Quality: An International Journal Volume: 22 Issue: 4 2011 | View HTML | View PDF (121kb) | Abstract | Related items | Reprints & permissions

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Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

An examination of corporate social responsibility and financial performance: A study of the top 50 Indonesian listed corporations Type: Research paper Author(s): Juanita Oeyono, Martin Samy, Roberta Bampton Source: Journal of Global Responsibility Volume: 2 Issue: 1 2011 | View HTML | View PDF (92kb) | Abstract | Related items | Reprints & permissions Portuguese experience of voluntary approaches in environmental policy Type: Case study Author(s): Manuel F.M. Cabugueira Source: Management of Environmental Quality: An International Journal Volume: 15 Issue: 2 2004 | View HTML | View PDF (100kb) | Abstract | Related items | Reprints & permissions The design and implementation of Activity Based Costing (ABC): a South African survey Type: General review Author(s): K. Sartorius, C. Eitzen, P. Kamala Source: Meditari Accountancy Research Volume: 15 Issue: 2 2007 | View HTML | View PDF (146kb) | Abstract | Related items | Reprints & permissions An assessment of recent trends on income taxation and environmental policy in Portugal Type: Research paper Author(s): Antonio Martins Source: Management of Environmental Quality: An International Journal Volume: 22 Issue: 4 2011 | View HTML | View PDF (83kb) | Abstract | Related items | Reprints & permissions Changing corporate attitudes towards environmental policy Type: Research paper Author(s): David Faulkner, Ysanne M. Carlisle, Howard P. Viney Source: Management of Environmental Quality: An International Journal Volume: 16 Issue: 5 2005 | View HTML | View PDF (216kb) | Abstract | Related items | Reprints & permissions 1 Green accounting: A primer Original Research Article Journal of Accounting Education, Volume 24, Issue 1, 2006, Pages 35-66 Richard K. Fleischman, Karen Schuele Show preview | Related articles | Related reference work articles

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Choong Lee Mon The University of Greenwich

Management accounting and financial accounting both play a role in the development of a robust environmental policy that will contribute to longerterm organizational success.

Impact of environmental regulation on financial reporting ofpollution activity: A comparative study of U.S. and Canadian firms Review Article Research in Accounting Regulation, Volume 20, 2008, Pages 127-153 Paul Ashcroft, L. Murphy Smith Show preview | Related articles | Related reference work articles

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Environmental reporting: Toward enhanced information quality Original Research Article Business Horizons, Volume 54, Issue 5, SeptemberOctober 2011,Pages 425433 Cecily A. Raiborn, Janet B. Butler, Marc F. Massoud Show preview | Related articles | Related reference work articles

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An environmentally enlightened accounting Original Research Article Accounting Forum, Volume 29, Issue 1, March 2005, Pages 77101 Jesse Dillard, Darrell Brown, R. Scott Marshall Show preview | Related articles | Related reference work articles

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Choong Lee Mon The University of Greenwich