The Tracking of Environmental Costs: Motivations and Impacts

References

• Adams, M. A. and Ghaly, A. E. (2006) An integral framework for sustainability assessment in agro-industries: application to the Costa Rican coffee industry, International Journal of Sustainable Development and World Ecology, 13(2), pp. 83–102. doi: 10.1080/13504500609469664
   Web of Science ®Google Scholar
• Aiguilera, R. V., Rupp, D. E., Williams, C. A. and Ganapathi, J. (2007) Putting the S back in corporate social responsibility: a multilevel theory of social change in organizations, Academy of Management Review, 32(3), pp. 836–863. doi: 10.5465/AMR.2007.25275678
   Google Scholar
• Al-Tuwaijri, S. A., Christensen, T. E. and Hughes, K. E. (2004) The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach, Accounting, Organizations and Society, 29, pp. 447–471. doi: 10.1016/S0361-3682(03)00032-1
   Web of Science ®Google Scholar
• Anderson, S. W. (2007) Managing costs and cost structure throughout the value chain: research on strategic cost management, in: C. S. Chapman, A. G. Hopwood and M. D. Shields (Eds) Handbook of Management Accounting Research, pp. 481–506 (Oxford: Elsevier).
   Google Scholar
• Aschaiek, S. (2012) The sustainability edge, CMA Management, 86(4), pp. 28–29.
   Google Scholar
• Bansal, P. and Roth, K. (2000) Why companies go green: a model of ecological responsiveness, Academy of Management Journal, 43(4), pp. 717–736. doi: 10.2307/1556363
   Web of Science ®Google Scholar
• Baron, R. M. and Kenny, D. A. (1986) The moderator–mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations, Journal of Personality and Social Psychology, 51(6), pp. 1173–1182. doi: 10.1037/0022-3514.51.6.1173
   PubMed Web of Science ®Google Scholar
• Bennett, M. and James, P. (2000) The Green Bottom Line (Sheffield: Greenleaf Publishing Limited).
   Google Scholar
• Boiral, O. (2009) Greening the corporation through organizational citizenship behaviors, Journal of Business Ethics, 87(2), pp. 221–236. doi: 10.1007/s10551-008-9881-2
   Web of Science ®Google Scholar
• Boiral, O. and Henri, J.-F. (2012) Modeling the impact of ISO 14001 on environmental performance: a comparative approach, Journal of Environmental Management, 99, pp. 84–97. doi: 10.1016/j.jenvman.2012.01.007
   PubMed Web of Science ®Google Scholar
• Browne, M. W. and Cudeck, R. (1993) Alternative ways of assessing model fit, in: K. A. Bollen and J. S. Long (Eds) Testing Structural Equation Models, pp. 136–162 (Newburry Park, CA: Sage Publications Inc.).
   Google Scholar
• Burnett, R. D. and Hansen, D. R. (2008) Ecoefficiency: defining a role for environmental cost management, Accounting, Organizations and Society, 33(6), pp. 582–602. doi: 10.1016/j.aos.2007.06.002
   Web of Science ®Google Scholar
• Burritt, R. L. (2000) Cost allocation: an active tool for environmental management accounting, in: M. Bennett and P. James (Eds) The Green Bottom Line, pp. 152–163 (Sheffield: Greenleaf Publishing Limited).
   Google Scholar
• Burritt, R. L. (2004) Environmental management accounting: roadblocks on the way to the green and pleasant land, Business Strategy and the Environment, 13(1), pp. 13–32. doi: 10.1002/bse.379
   Google Scholar
• Cho, C. H. and Patten, D. M. (2007) The role of environmental disclosures as tools of legitimacy: a research note, Accounting, Organizations and Society, 32, pp. 639–647. doi: 10.1016/j.aos.2006.09.009
   Web of Science ®Google Scholar
• Delmas, M. A. (2002) The diffusion of environmental management standards in Europe and in the United States: an institutional perspective, Policy Sciences, 35, pp. 91–119. doi: 10.1023/A:1016108804453
   Web of Science ®Google Scholar
• Demski, J. S. and Feltham, G. A. (1976) Cost Determination: A Conceptual Approach (Ames: Iowa State University Press).
   Google Scholar
• Dess, G. G. and Robinson, R. B. (1984) Measuring organizational performance in the absence of objective measures: the case of the privately-held firm and conglomerate business unit, Strategic Management Journal, 5, pp. 266–273. doi: 10.1002/smj.4250050306
   Web of Science ®Google Scholar
• Dillman, D. A. (2000) Mail and Internet Surveys: The Tailored Design Method, 2nd ed. (New York: John Wiley and Sons).
   Google Scholar
• DiMaggio, P. J. and Powell, W. W. (1983) The iron cage revisited: institutional isomorphism and collective rationality in organizational fields, American Sociological Review, 48, pp. 147–160. doi: 10.2307/2095101
   Web of Science ®Google Scholar
• Ditz, D., Ranganathan, J. and Banks, R. D. (1995) Green Ledgers: Case Studies in Corporate Environmental accounting (Washington, DC: World Resource Institute).
   Google Scholar
• Douglas, P. and Polonsky, M. J. (1998) Environmental commitment: a basis for environmental entrepreneurship? Journal of Organizational Change Management, 11(1), pp. 38–49. doi: 10.1108/09534819810369563
   Web of Science ®Google Scholar
• Dyllick, T. and Hockerts, K. (2002) Beyond the business case for corporate sustainability, Business Strategy and the Environment, 11(2), pp. 130–141. doi: 10.1002/bse.323
   Google Scholar
• Epstein, M. J. (1996) Measuring Corporate Environmental Performance (New York: McGraw-Hill).
   Google Scholar
• Epstein, M. J. and Birchard, B. (2000) Counting What Counts (Cambridge, MA: Perseus Books).
   Google Scholar
• Fabrigar, L. R., Wegener, D. T., MacCallum, R. C. and Strahan, E. J. (1999) Evaluating the use of exploratory factor analysis in psychological research, Psychological Methods, 4(3), pp. 272–299. doi: 10.1037/1082-989X.4.3.272
   Web of Science ®Google Scholar
• Feldman, M. S. and March, J. G. (1981) Information in organizations as signal and symbol, Administrative Science Quarterly, 26, pp. 171–186. doi: 10.2307/2392467
   Web of Science ®Google Scholar
• Flamholtz, E. G., Das, T. K. and Tsui, A. S. (1985) Toward an integrative framework of organizational control, Accounting, Organizations and Society, 10(1), pp. 35–50. doi: 10.1016/0361-3682(85)90030-3
   Web of Science ®Google Scholar
• Fornell, C. and Larcker, D. F. (1981) Evaluating structural equation models with unobservable variables and measurement error, Journal of Marketing Research, 18, pp. 39–50. doi: 10.2307/3151312
   Web of Science ®Google Scholar
• Gonzalez-Benito, J. and Gonzalez-Benito, O. (2005) An analysis of the relationship between environmental motivations and ISO 14001 certification, British Journal of Management, 16(2), pp. 133–148. doi: 10.1111/j.1467-8551.2005.00436.x
   Web of Science ®Google Scholar
• Gray, R. (1992) Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability, Accounting, Organizations and Society, 17(5), pp. 399–425. doi: 10.1016/0361-3682(92)90038-T
   Web of Science ®Google Scholar
• Gray, R. and Bebbington, J. (2000) Environmental accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting?, Advances in Environmental Accounting and Management, 1, pp. 1–44.
   Google Scholar
• Hair, J. F., Anderson, R. E., Tatham, R. L. and Black, W. C. (1998) Multivariate Data Analysis, 5th ed. (Upper Saddle River, NJ: Prentice Hall).
   Google Scholar
• Hart, S. L. and Ahuja, G. (1996) Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance, Business Strategy and the Environment, 5, pp. 30–37. doi: 10.1002/(SICI)1099-0836(199603)5:1<30::AID-BSE38>3.0.CO;2-Q
   Google Scholar
• Henri, J.-F. and Journeault, M. (2010) Eco-control: the influence of management control systems on environmental and economic performance, Accounting, Organizations and Society, 35, pp. 63–80. doi: 10.1016/j.aos.2009.02.001
   Web of Science ®Google Scholar
• Henriques, I. and Sadorsky, P. (1999) The relationship between environmental commitment and managerial perceptions of stakeholder importance, Academy of Management Journal, 42(1), pp. 87–99. doi: 10.2307/256876
   Web of Science ®Google Scholar
• Hu, L. and Bentler, P. M. (1995) Evaluating model fit, in: R. H. Doyle (Ed) Structural Equation Modeling, pp. 76–99 (Thousand Oaks, CA: Sage).
   Google Scholar
• Huppes, G. and Ishikawa, M. (2005) Eco-efficiency and its terminology, Journal of Industrial Ecology, 9(4), pp. 43–46. doi: 10.1162/108819805775247891
   Web of Science ®Google Scholar
• IFAC. (2005) Environmental Management Accounting (New York: International Federation of Accountants).
   Google Scholar
• Joshi, S., Krishnan, R. and Lave, L. (2001) Estimating the hidden costs of environmental regulation, The Accounting Review, 76(2), pp. 171–198. doi: 10.2308/accr.2001.76.2.171
   Web of Science ®Google Scholar
• Judge, W. Q. and Douglas, T. J. (1998) Performance implications of incorporating natural environmental issues into the strategic planning process: an empirical assessment, The Journal of Management Studies, 35(2), pp. 241–262. doi: 10.1111/1467-6486.00092
   Web of Science ®Google Scholar
• Lee, J. Y. (2003) Cost system research perspectives, Advances in Management Accounting, 11, pp. 39–57. doi: 10.1016/S1474-7871(02)11002-1
   Google Scholar
• Letmathe, P. and Doost, R. K. (2000) Environmental cost accounting and auditing, Managerial Auditing Journal, 15(8), pp. 424–430. doi: 10.1108/02686900010354709
   Google Scholar
• Mackey, A., Mackey, T. B. and Barney, J. B. (2007) Corporate social responsibility and firm performance: investor preferences and corporate strategies, Academy of Management Review, 32(3), pp. 817–835. doi: 10.5465/AMR.2007.25275676
   Web of Science ®Google Scholar
• McWilliam, A. and Siegel, D. (2000) Corporate social responsibility and financial performance: correlation or misspecification? Strategic Management Journal, 21, pp. 603–609. doi: 10.1002/(SICI)1097-0266(200005)21:5<603::AID-SMJ101>3.0.CO;2-3
   Google Scholar
• Meyer, J. and Allen, N. (1991) A three component conceptualisation of organizational commitment, Human Resource Management Review, 1(1), pp. 60–89. doi: 10.1016/1053-4822(91)90011-Z
   Google Scholar
• Meyer, J. W. and Rowan, B. (1977) Institutional organizations: formal structure as myth and ceremony, American Journal of Sociology, 83, pp. 340–363. doi: 10.1086/226550
   Web of Science ®Google Scholar
• Okereke, C. and Russel, D. (2010) Regulatory pressure and competitive dynamics: carbon management strategies of UK energy-intensive companies, California Management Review, 52, pp. 100–124. doi: 10.1525/cmr.2010.52.4.100
   Web of Science ®Google Scholar
• Orlitzky, M., Schmidt, F. L. and Rynes, S. L. (2003) Corporate social and financial performance: a meta-analysis, Organization Studies, 24(3), pp. 403–441. doi: 10.1177/0170840603024003910
   Web of Science ®Google Scholar
• Parker, L. D. (1999) Environmental Costing: An Exploratory Examination (Melbourne, VIC: Australian Society of Certified Practising Accountants).
   Google Scholar
• Parker, L. D. (2000a) Environmental costing: a path to implementation, Australian Accounting Review, 10(3), pp. 43–51. doi: 10.1111/j.1835-2561.2000.tb00069.x
   Google Scholar
• Parker, L. D. (2000b) Green strategy costing: early days, Australian Accounting Review, 10(1), pp. 46–55. doi: 10.1111/j.1835-2561.2000.tb00054.x
   Google Scholar
• Pizzini, M. J. (2006) The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals, Accounting, Organizations and Society, 31(2), pp. 179–210. doi: 10.1016/j.aos.2004.11.001
   Web of Science ®Google Scholar
• Porter, M. E. and Van der Linde, C. (1995) Green and competitive: ending the stalemate, Harvard Business Review, 73(5b), pp. 120–134.
   Google Scholar
• Preacher, K. J. and Hayes, A. F. (2004) SPSS and SAS procedures for estimating indirect effects in simple mediation models, Behavioral Research Methods, Instruments, & Computers, 36(4), pp. 717–731. doi: 10.3758/BF03206553
   PubMedGoogle Scholar
• Preacher, K. J. and Hayes, A. F. (2008) Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models, Behavioral Research Methods, 40(3), pp. 879–891. doi: 10.3758/BRM.40.3.879
   PubMed Web of Science ®Google Scholar
• Preacher, K. J., Rucker, D. D. and Hayes, A. F. (2007) Addressing moderated mediation hypotheses: theory, methods, and prescriptions, Multivariate Behavioral Research, 42(1), pp. 185–227. doi: 10.1080/00273170701341316
   PubMed Web of Science ®Google Scholar
• Roewer, U. (2008) Environmental Protection Expenditure by Industry in the European Union 1997–2004 (Luxembourg: Eurostat).
   Google Scholar
• Russo, M. V. and Fouts, P. A. (1997) A resource-based perspective on corporate environmental performance and profitability, Academy of Management Journal, 40(3), pp. 534–559. doi: 10.2307/257052
   Web of Science ®Google Scholar
• Sardoni, C. (1994) The general theory and the critique of decreasing returns, Journal of History of Economic Thought, 16(Spring), pp. 61–85. doi: 10.1017/S1053837200001425
   Google Scholar
• Schaltegger, S. and Burritt, R. (2000) Contemporary Environmental Accounting: Issues, Concepts and Practice (Sheffield: Greenleaf Publishing Limited).
   Google Scholar
• Schaltegger, S. and Muller, K. (2000) Calculating the true profitability of pollution prevention, in: M. Bennett and P. James (Eds) The Green Bottom Line, pp. 86–99 (Sheffield: Greenleaf Publishing Limited).
   Google Scholar
• Shields, M. D. and Young, S. M. (1994) Managing innovation costs: a study of cost conscious behavior by R&D professionals, Journal of Management Accounting Research, 6(Fall), pp. 175–196.
   Google Scholar
• Simons, R. (1990) The role of management control systems in creating competitive advantage: new perspectives, Accounting, Organizations and Society, 15(1/2), pp. 127–143. doi: 10.1016/0361-3682(90)90018-P
   Web of Science ®Google Scholar
• Sraffa, P. (1926) The laws of returns under competitive conditions, The Economic Journal, 36(144), pp. 535–550. doi: 10.2307/2959866
   Google Scholar
• Statistics Canada. (2010) Environmental Protection Expenditures in the Business Sector (Ottawa: Statistics Canada).
   Google Scholar
• Suchman, M. C. (1995) Managing legitimacy: strategic and institutional approaches, Academy of Management Review, 20, pp. 571–610.
   Web of Science ®Google Scholar
• Tabachnick, B. G. and Fidell, L. S. (2001) Using Multivariate Statistics, 4th ed. (Needham Heights, MA: Allyn and Bacon).
   Google Scholar
• US Environmental Protection Agency (EPA). (1995) An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms, EPA 742-R-95–001 (Washington, DC: EPA).
   Google Scholar
• Venkatraman, N. and Ramanujam, V. (1987) Measurement of business economic performance: an examination of method convergence, Journal of Management, 13(1), pp. 109–122. doi: 10.1177/014920638701300109
   Web of Science ®Google Scholar
• Wagner, M. and Schaltegger, S. (2004) The effect of corporate environmental strategy choice and environmental performance on competitiveness and economic performance: an empirical study of EU manufacturing, European Management Journal, 22(5), pp. 557–572. doi: 10.1016/j.emj.2004.09.013
   Google Scholar
• WBCSD. (1992) Changing Course: A Global Business Perspective on Development and the Environment (Geneva: World Business Council for Sustainable Development).
   Google Scholar
• WBCSD. (2000) Eco-efficiency: Creating More Value with Less Impact (World Business Council for Sustainable Development).
   Google Scholar
• Wisner, P. S., Epstein, M. J. and Bagozzi, R. P. (2006) Organizational antecedents and consequences of environmental performance, Advances in Environmental Accounting and Management, 3, pp. 143–167.
   Google Scholar
• Young, W. and Tilley, F. (2006) Can businesses move beyond efficiency? The shift toward effectiveness and equity in the corporate sustainability debate, Business Strategy and the Environment, 15(6), pp. 402–415. doi: 10.1002/bse.510
   Google Scholar