Going green

In 1990, the Public Affairs Department conducted a survey to identify the impact environmental issues were having on the work of management accountants. Results indicated that environmental issues were having limited impact on management accountants. Most responses suggested that where environmental...

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Bibliographic Details
Published inFinancial management (London, England) Vol. 72; no. 1; p. 20
Main Author Rowson, David
Format Journal Article
LanguageEnglish
Published London Chartered Institute of Management Accountants 01.01.1994
Subjects
Accounting
Auditing
Audits
Costs
Environmental accounting
Environmental management
Environmental regulations
Impacts
Management accountants
Management accounting
Polls & surveys
Small business
United Kingdom > UK
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Summary:In 1990, the Public Affairs Department conducted a survey to identify the impact environmental issues were having on the work of management accountants. Results indicated that environmental issues were having limited impact on management accountants. Most responses suggested that where environmental issues were being actioned they were largely in response to actual or anticipated leglislative developments. This and other studies confirm that accounting for environmental issues is still very much in the embryonic stage and raises major difficulties due to the technical complexities involved. Developments in this area include: 1. EC Fifth Action Programme on the Environment: "Toward sustainability," 2. EC Eco-Audit and Management Scheme, and 3. BS7750, an environmental standard for businesses.
ISSN:0025-1682