A Literature Survey of Research on Environmental Accounting: Theoretical Review and Prospect

Huiguan Ding, Shiyou Li, Tingting Liu and Boyang Liu

International Journal of Financial Economics, 2014, vol. 2, issue 1, 13-25

Abstract: In December, 2013, hazardous air pollution forced schools to shut or suspend outdoor activities in several cities in eastern and northern China. The problem of environment protection has once again aroused deep concerns nationwide. This paper reviews the main literatures on the theory of environmental accounting in recent years, and attempts to describe the new development of researches on environmental accounting from viewpoints in five aspects of sustainability, externalities, information disclosure, cost management and behavior. The thesis also discusses development status of the current theoretical research in environmental accounting in China. Finally, it points out the possible future research directions combining with the research situations in China so as to provide experiences and references for further research on environmental accounting theory

Keywords: environmental accounting; literature survey; evolution and development; prospect (search for similar items in EconPapers)
Date: 2014
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