Uses Australian case studies to explore the social dimension of accounting theory and practice, and the impact of accounting information on the decision-processes affecting the natural environment. The unit has an accountability focus, and takes an information-user perspective. The case studies provide the context for an examination of the current status of environmental accountability, and practical and theoretical aspects of concepts such as eco-efficiency, corporate legitimacy and stakeholder concerns. These are then extended into a consideration of available techniques, including life cycle analysis, environmental cost/benefit, and environmental audit, and the role of accounting in broader issues of environmental impact and environmental reporting.
Authorised by the Head of School, Accounting & Corporate Governance
19 February, 2013