Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/management-accountants-perception-of-their-role-in-accounting-for-XqQfXOZO8S
References (45)
-
J. Myburgh (2001)
The informativeness of voluntary disclosure in the annual reports of listed industrial companies in South AfricaMeditari Accountancy Research, 9
-
R. Gray, J. Bebbington, Martin Houldin (1993)
Accounting for the Environment -
Umesh Sharma, S. Lawrence (2009)
Global remedies for local needsPacific Accounting Review, 21
-
C. Oliver (1991)
STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSESAcademy of Management Review, 16
-
J. Bebbington, R. Gray (2001)
An account of sustainability: Failure, success and a reconceptualizationCritical Perspectives on Accounting, 12
-
T. Ahrens, C. Chapman (2005)
Management Accounting as PracticeBehavioral & Experimental Accounting eJournal
-
T. Wilmshurst, Geoffrey Frost (2001)
The role of accounting and the accountant in the environmental management systemBusiness Strategy and The Environment, 10
-
J. Guthrie, L. Parker (1989)
Corporate Social Reporting: A Rebuttal of Legitimacy TheoryAccounting and Business Research, 19
-
Noel Brown, C. Deegan (1998)
The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theoryAccounting and Business Research, 29
-
C. Villiers, C. Staden (2006)
Can less environmental disclosure have a legitimising effect? Evidence from AfricaAccounting Organizations and Society, 31
-
J. Vaivio, T. Kokko (2006)
Counting Big: Re-examining the Concept of the Bean Counter Controller, 55
-
T. Wilmshurst, Geoffrey Frost (2000)
Corporate environmental reporting: A test of legitimacy theoryAccounting, Auditing & Accountability Journal, 13
-
John Meyer, Brian Rowan (1977)
Institutionalized Organizations: Formal Structure as Myth and CeremonyAmerican Journal of Sociology, 83
-
A. Ball (2005)
Environmental accounting and change in UK local governmentAccounting, Auditing & Accountability Journal, 18
-
S. Byrne, Bernard Pierce (2007)
Towards a More Comprehensive Understanding of the Roles of Management AccountantsEuropean Accounting Review, 16
-
A. Berry, A. Coad, Elaine Harris, D. Otley, C. Stringer (2009)
Emerging themes in management control: a review of recent literatureBritish Accounting Review, 41
-
M. Granlund, K. Lukka (1998)
Towards Increasing Business Orientation: Finnish Management Accountants in a Changing Cultural ContextManagement Accounting Research, 9
-
T. Hopper (1980)
Role conflicts of management accountants and their position within organisation structuresAccounting Organizations and Society, 5
-
K. Sartorius, C. Eitzen, P. Kamala (2007)
The design and implementation of Activity Based Costing (ABC): a South African surveyMeditari Accountancy Research, 15
-
T. Fogarty (1996)
The imagery and reality of peer review in the U.S.: Insights from institutional theoryAccounting Organizations and Society, 21
-
S. Lawrence, Umesh Sharma, R. Nandan (2009)
Giving institutional theory a critical edge: a study of systems change in a Fijian housing authorityInternational Journal of Critical Accounting, 1
-
Umesh Sharma, S. Lawrence, A. Lowe (2010)
Institutional Contradiction and Management Control Innovation: A Field Study of Total Quality Management Practices in a Privatized Telecommunication CompanyManagement Accounting Research, 21
-
C. Tilt (2009)
Corporate Responsibility, Accounting and Accountants -
Royce Burnett, Don Hansen (2008)
Ecoefficiency: Defining a role for environmental cost managementAccounting Organizations and Society, 33
-
S. Laan (2009)
The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ DisclosuresThe Australasian Accounting Business and Finance Journal, 3
-
Umesh Sharma, H. Davey (2013)
Voluntary disclosure in the annual reports of Fijian companiesInternational Journal of Economics and Accounting, 4
-
C. Deegan (2000)
Financial Accounting Theory -
S. Lawrence, Mary Low, Umesh Sharma (2010)
Prem Sikka and the media: using the media to hold accountants to accountQualitative Research in Accounting & Management, 7
-
Dara Dimitrov, H. Davey (2011)
Sustainable development: what it means to CFOs of New ZealandAsian Review of Accounting, 19
-
S. Ogden, J. Clarke (2005)
Customer disclosures, impression management and the construction of legitimacy: Corporate reports in the UK privatised water industryAccounting, Auditing & Accountability Journal, 18
-
R. Gray (2010)
Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planetAccounting Organizations and Society, 35
-
C. Deegan (2002)
Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundationAccounting, Auditing & Accountability Journal, 15
-
C. Villiers, D. Lubbe (2001)
Industry differences in respect of corporate environmental reporting in South Africa: A research noteMeditari Accountancy Research, 9
-
S. Al-Athel, L. Fadika, I. Láng, Shijun Ma, Margarita Botero, Nagendra Singh, Paulo Noqueira-Nato, S. Ramphal, W. Ruckelshaus, M. Sahnoun, V. Sokolov (1987)
Report of the World Commission on Environment and Development: "Our Common Future" -
C. Villiers, C. Staden (2012)
New Zealand shareholder attitudes towards corporate environmental disclosurePacific Accounting Review, 24
-
L. Parker (2000)
Green Strategy Costing: Early DaysAustralian Accounting Review, 10
-
C. Adams, Geoffrey Frost (2008)
Integrating sustainability reporting into management practicesAccounting Forum, 32
-
Umesh Sharma, S. Lawrence (2008)
Stability and Change at FPTL: An Institutional PerspectiveAustralian Accounting Review, 18
-
R. Gray, D. Collison (2002)
Can’t see the wood for the trees, can’t see the trees for the numbers? Accounting education, sustainability and the Public InterestCritical Perspectives on Accounting, 13
-
Aldónio Ferreira, Carly Moulang, Bayu Hendro (2010)
Environmental management accounting and innovation: an exploratory analysisAccounting, Auditing & Accountability Journal, 23
-
M. Milne (1996)
On sustainability; the environment and management accountingManagement Accounting Research, 7
-
C. Bhattacharya, Sankar Sen, Daniel Korschun (2008)
Using Corporate Social Responsibility to Win the War for TalentERN: Other Organizations & Markets: Policies & Processes (Topic)
-
Esther Albelda (2011)
The role of management accounting practices as facilitators of the environmental managementSustainability Accounting, Management and Policy Journal, 2
-
10.1016/j.aos.2006.09.013
-
Mark Suchman (1995)
Managing Legitimacy: Strategic and Institutional ApproachesAcademy of Management Review, 20
- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 0114-0582
- DOI
- 10.1108/PAR-06-2013-0052
- Publisher site
- See Article on Publisher Site
Abstract
Purpose– The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach– The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. Management accountants' perceptions of their roles in accounting for sustainable development are examined by conducting interviews and surveys of management accountants from various organisations in New Zealand. The study is informed by legitimacy theory. Findings– Management accountants of small-medium organisations in New Zealand play a limited role in accounting for sustainable development, compared to management accountants of larger organisations. The correlation between the type of organisation and their overall goals for achieving sustainable development are closely linked with the roles the organisations' management accountants play in accounting for sustainable development. Research limitations/implications– This research is limited as it is only an exploratory study with a small sample of small-medium and large businesses in New Zealand. There is a need for greater acceptance by senior management of the role management accountants could play in accounting for sustainable development. Practical implications– This paper may help management accountants, of both small-medium and larger organisations, to advance accounting for sustainable development within their organisations by actively engaging with the issues that have deterred such advancement. Originality/value– This paper provides a review of the current debates and positions of accounting for sustainable development as well as the barriers management accountants face in getting engaged in accounting for sustainable development initiatives.
Journal
Pacific Accounting Review – Emerald Publishing
Published: Apr 8, 2014