Accounting for environmental strategy: cost management, control and performance evaluation

Parker, L. D. (1997) Accounting for environmental strategy: cost management, control and performance evaluation. Asia-Pacific Journal of Accounting, 4(2), pp. 145-173. (doi:10.1080/10293574.1997.10510518)

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Abstract

The predominant proportion of research into environmental accounting published in the accounting literature to date has focussed upon annual report disclosures of corporate social and environmental activity and impact for external stakeholders. This paper draws attention to the growth in corporate activity and management research concerning the development of “green” strategies. From a contingency theory perspective, the potential scope for a significant accounting contribution to the development, monitoring and evaluation of corporate environmental strategies is examined. The requirement for an expanded, longitudinal approach to cost-benefit appraisal and cost impact assessment is probed, and available calculative approaches to strategy support are reviewed. These include accounting for strategy, management control systems and performance evaluation methodologies.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Parker, L. D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Asia-Pacific Journal of Accounting
ISSN:1029-3574
Published Online:29 May 2012

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