The role of environmental accounting in organizational change -An exploration of Spanish companies

doi:10.1108/09513570110389323

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Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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The role of environmental accounting in organizational change -An exploration of Spanish companies

Document Information:
Title:	The role of environmental accounting in organizational change -An exploration of Spanish companies
Author(s):	Carlos Larrinaga-González, (Universidad Carlos III de Madrid, Spain), Francisco Carrasco-Fenech, (Universidad Pablo de Olavide de Sevilla, Spain), Francisco Javier Caro-González, (Universidad de Sevilla, Spain), Carmen Correa-Ruíz, (Universidad Pablo de Olavide de Sevilla, Spain, and), José María Páez-Sandubete, (Universidad de Cádiz, Spain)
Citation:	Carlos Larrinaga-González, Francisco Carrasco-Fenech, Francisco Javier Caro-González, Carmen Correa-Ruíz, José María Páez-Sandubete, (2001) "The role of environmental accounting in organizational change -An exploration of Spanish companies", Accounting, Auditing & Accountability Journal, Vol. 14 Iss: 2, pp.213 - 239
Keywords:	Environmental accounting, Organizational change, Spain
Article type:	Literature review
DOI:	10.1108/09513570110389323 (Permanent URL)
Publisher:	MCB UP Ltd
Abstract:	Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.