Title: Environmental accounting and accountability: can the opaque become transparent?

Authors: Jane Andrew

Addresses: The University of Wollongong, Australia

Abstract: Accounting and the environment can no longer be considered mutually exclusive. Accountability forms part of the philosophical justifications for current accounting practice, and as such, it is a concept that may provide a pivotal grounding upon which environmental issues may be recognised within its practice. This paper examines the radical possibilities of environmental accountability, the contribution that this could make to a new practice of accounting and ultimately, a pathway out of the environmental crisis that could be forged by such changes. Central to the development of the ideas within this work is a critique of the relationship between accountability and transparency.

Keywords: environmental accounting; accountability; transparency.

DOI: 10.1504/IER.2000.054001

Interdisciplinary Environmental Review, 2000 Vol.2 No.2, pp.201 - 216

Published online: 13 May 2013 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article