The direction of green accounting policy: critical reflections

Gallhofer, S. and Haslam, J. (1997) The direction of green accounting policy: critical reflections. Accounting, Auditing and Accountability Journal, 10(2), pp. 148-174. (doi: 10.1108/09513579710166703)

Abstract

Believes that green accounting should be rendered open and accountable and be properly subject to a democratic process to avoid shrouding it in a mystifying expertise. Offers a timely and substantive contribution to the debate about how green accounting might be regulated. Believes the accounting profession will stop some distance short of recommending a substantive interventionist regulation. Feels that a voluntarist and market-based stance is likely to be advocated or preferred. Makes out the case for a substantive interventionist form of regulation and points to the need in practice for something better than the status quo. Seeks to justify an interventionist stance in terms consistent with critical theory.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Gallhofer, Prof Sonja
• Authors: Gallhofer, S., and Haslam, J.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Accounting, Auditing and Accountability Journal
• Publisher: Emerald Group Publishing Limited
• ISSN: 0951-3574