Environmental Accounting, Sustainability and Accountability
$56.00
Author: | Somnath Debnath |
ISBN 13: | 9789353284640 |
Binding: | Hardbound |
Language: | English |
Year: | 2019 |
Subject: | Life Science/Ecology and Environment |
About the Book
Preface Acknowledgements Sustainability and Accounting Sciences: Two Independent Paradigms
Section I. Accounting and Accountability: Traditional Paradigm
Organizational Theories and Accountability Financial Accounting, Reporting and Accountability Cost and Managerial Accounting: Supporting Management beyond Numbers Economics: Rational Argument to Ignore Environment
Section II. Environment and Accounting Theories: Contemporary Advances
Environment Considerations and Conventional Accounting Theories Contemporary Developments in Green(ing) Accounting Methodological Developments in Environmental Management Accounting Advances in Other Environmental Frameworks
Section III. Environmental Accounting: Dimensional View of Accounting
Environmental Accounting: Connecting Critical and Normative Theory of Accounting Environmental Accounting: An Independent Accounting Viewpoint Advancements in Costing Models to Handle Externalities Environmental Accounting: Part I Environmental Accounting: Part II
Section IV. Accounting Sciences and Sustainability Theories: Managerial Implications and Recent Advances
Environmental Accounting and Managerial Implications I: Carbon Accounting Environmental Accounting and Managerial Implications II: Other Advances Environment Management Systems (EMS) and Greening Firms Sustainability and Environment Interfaces: Recent Advances Appendix: Mathematical Modelling of Complex Waste References Index
The study of the interactions between business organizations and their natural environments has gained momentum recently under the aegis of social and environmental accounting and reporting (SEAR), and as a diluted form of response in corporate social responsibility (CSR). Environmental Accounting, Sustainability and Accountability envisages accounting as an effective instrument in improving this interrelationship. It comprehensively describes how organizations can capture their environmental performance and thereby address societal concerns. The book closely explores how organizations can embed care for the environment as fundamental to their functioning.
It broadly covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments. The central idea proposed here is to evolve the environmental accounting framework and bring calculative aspects into sustainability thinking that businesses are responsible for.
Among the other important innovative ideas discussed are new costing techniques for waste management, accounting schematics of carbon trade, green information needs of management and the extension of the environmental viewpoint to information systems and technology.