Les techniques de comptabilité environnementale, entre innovations comptables et innovations managériales

Jean-Philippe Lafontaine

ACCRA, 2003, vol. 9, issue 3, 111-127

Abstract: More and more firms are introducing natural environment in their management, this radically transforms tools, processes and practices. In the accounting field, a lot of research and experiments have been dedicated to the emergence of environmental accounting (EA). This article evaluates the nature of EA. Some say that EA can be considered as managerial innovation. However, interviews with accounting and environmental professionals seem to show that EA is not only the concern of accounting field and that is thus difficult to considerer entirely as an accounting innovation.

Keywords: environmental accounting; managerial innovation; accounting innovation (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (7)

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