The Adoption of Environment‐related management accounting: an analysis of corporate environmental sensitivity

Geoffrey R. Frost and Trevor D. Wilmshurst

Accounting Forum, 2000, vol. 24, issue 4, 344-365

Abstract: This paper examines environmental sensitivity of the industry as a factor associated with the adoption of environment‐related management accounting and control procedures. The results indicate that although environmental reporting is more likely to occur in environmentally sensitive firms, the adoption of environment‐related management accounting procedures does not appear to be driven solely by the environmental sensitivity of the industry. The paper concludes that further research is needed to identify what causes organisations to adopt environment‐related management accounting procedures.

Date: 2000
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DOI: 10.1111/1467-6303.00045

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