When environmental accounting choices are not only opportunistic: the case of environmental accounting provisions

Quand les choix comptables liés à l’environnement ne sont pas qu’opportunistes: cas des provisions comptables environnementales

Jonathan Maurice

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Abstract: From an institutional perspective, this paper examines the room for maneuver in estimating environmental provisions. As the decisions of executives and accountants cannot be separated from the social and technical context in which they are made, we conducted a qualitative study of French listed companies to investigate the processes that are involved. Our objective was to determine which factors limit or encourage the opportunistic use of these provisional sums. The analysis of the interview transcripts revealed the impact of institutional pressure (leading to coercive and mimetic isomorphism in choosing the estimation method), which makes discretionary use of environmental provisions more difficult. These results indicate that an analysis has to take into account the specific context of the accounting decision, in addition to the incentives that give rise to it.

Keywords: environmental provisions; neo-institutional theory; isomorphism; positive accounting theory; opportunism; case study; provisions environnementales; théorie néo-institutionnelle; isomorphisme; théorie positive de la comptabilité; opportunisme managérial; étude de cas (search for similar items in EconPapers)
Date: 2019-03-30
Note: View the original document on HAL open archive server: https://hal.science/hal-02128271v1
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Published in Finance Contrôle Stratégie, 2019, 22 (1), ⟨10.4000/fcs.3197⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02128271

DOI: 10.4000/fcs.3197

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