Accounting, Auditing & Accountability Journal: Volume 4 Issue 3

Accounting for Waste or Garbage Accounting: Some Thoughts from Non‐accountants

Bob Laughlin, Linda K. Varangu

The management of waste is central to any reconsideration of anorganisation′s environmental impact. Some Canadian experience in wastemanagement is introduced and some questions…

Auditing and Environmental Expertise: Between Protest and Professionalisation

Michael Power

Recent initiatives in environmental audit prompt questions aboutthe nature of the technical expertise upon which such practices maydepend. At the heart of these practices lie…

Accounting, Environmental Resource Values, and Non‐market Valuation Techniques for Environmental Resources: A Review

Markus J. Milne

The primary focus concerns the measurement of non‐marketenvironmental effects. It is suggested that the formal decision analysisadvocated in traditional management accounting…

Environmental Disclosure in the Annual Reports of British Companies: A Research Note

George Harte, David Owen

The environmental reporting practices of a group of“good” disclosers are reviewed by focusing on their mostrecent annual report. Analysis is divided according to references to…

On Valuing Nature

Ruth Hines

The impersonal side of accounting for nature is discussed, whereaccounting reduces the environment to mere monetary values. The cause ofpersonal interest in the beauty and worth…

Accounting and Ecological Crisis

Keith T. Maunders, Roger L. Burritt

Ecology considers the interrelationships between all species andmatter. It is argued that there are important direct and indirect linksbetween accounting information and…

New Markets, New Commons, New Ethics: A Guest Essay

Hazel Henderson

One major development in the upsurge of accounting interest inenvironmental issues has been a quantum leap in the recognition of theextent of the crucial role that economics plays…

Environmental Disclosures: A Note on Reporting Practices in Mainland Europe

Clare B. Roberts

Most extant surveys of mainland European companies′ disclosure ofsocial and environmental data are now somewhat dated. One hundred andten companies across five countries are…