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Routledge Handbook of Environmental Accounting [Hardback]

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  • Formāts: Hardback, 414 pages, height x width: 246x174 mm, weight: 920 g, 40 Tables, black and white; 11 Line drawings, black and white; 3 Halftones, black and white; 14 Illustrations, black and white
  • Sērija : Routledge Environment and Sustainability Handbooks
  • Izdošanas datums: 31-Mar-2021
  • Izdevniecība: Routledge
  • ISBN-10: 0367152339
  • ISBN-13: 9780367152338
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  • Formāts: Hardback, 414 pages, height x width: 246x174 mm, weight: 920 g, 40 Tables, black and white; 11 Line drawings, black and white; 3 Halftones, black and white; 14 Illustrations, black and white
  • Sērija : Routledge Environment and Sustainability Handbooks
  • Izdošanas datums: 31-Mar-2021
  • Izdevniecība: Routledge
  • ISBN-10: 0367152339
  • ISBN-13: 9780367152338
Citas grāmatas par šo tēmu:
"This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of: Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy as well as introducing the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: Part 1: Framing the Issues Part 2: Financial Accounting and Reporting Part 3: Management Accounting Part 4: Global and Local Perspectives Part 5: Thematic Topics in Environmental Accounting This handbook will act as both a significant publication in drawing together the history of the field and important reference point in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics"--

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe.

The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of: Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy as well as introducing the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts:

• Part 1: Framing the Issues

• Part 2: Financial Accounting and Reporting

• Part 3: Management Accounting

• Part 4: Global and Local Perspectives

• Part 5: Thematic Topics in Environmental Accounting

This handbook will act as both a significant publication in drawing together the history of the field and important reference point in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Recenzijas

'This long-awaited handbook provides a comprehensive insight and overview of environmental accounting, written by some of the most distinguished researchers in the field. It is a helpful resource for students, lecturers and practitioners who wish to understand accounting theories, methods and approaches to analyse and antagonise global environmental crisis.'

Tobias Viere, Professor at the Institute for Industrial Ecology, Pforzheim University Business School, Germany

'Humanity affects the natural environment in ways that threaten its own existence and wellbeing. The incentives embedded in our systems of organization and governance, supported by accountants, perpetuate and exaggerate these effects. This important book, authored and edited by the whos who of environmental accounting, examines these issues and is a must-read for scholars, students, practitioners, and policymakers who are interested in forming a better understanding and making a difference.'

Charl de Villiers, Professor of Accounting, The University of Auckland, New Zealand

'Finally, a comprehensive account of environmental accounting at an organizational level! This handbook covers its history, lessons learned, current practices on all continents, and future challenges.'

Ståle Navrud, Professor of Environmental Economics, School of Economics and Business, Norwegian University of Life Sciences, Norway

List of figures
x
List of tables
xi
List of contributors
xiii
Preface xxi
Rob Gray
David Owen
PART 1 Framing the issues
1(92)
1 Curating environmental accounting knowledge
3(14)
Jan Bebbington
Carlos Larrinaga
Ian Thomson
2 The foundations of environmental accounting
17(12)
Jan Bebbington
3 Theorising environmental accounting and reporting
29(17)
Brendan O'Dwyer
4 Before research methods comes "methodising": Implications for environmental accounting research
46(19)
Ian Thomson
5 The accounting profession's environmental accounting and reporting thought leadership
65(13)
Jeffrey Unerman
6 Environmental accounting and 21st-century sustainability governance
78(15)
Carlos Larrinaga
PART 2 Financial accounting and reporting
93(86)
7 Financial accounting and the natural environment
95(13)
Thereza Raquel Sales de Aguiar
Jan Bebbington
8 Stand-alone and integrated reporting
108(17)
Helen Tregidga
Matias Laine
9 Assurance services for sustainability reporting and beyond
125(12)
Charika Channuntapipat
10 Norm development in environmental reporting
137(14)
Carlos Larrinaga
Juliette Senn
11 Shareholder activism and the environment
151(14)
Michelle Rodrigue
Giovanna Michelon
12 Financial markets and environmental information
165(14)
Giovanna Michelon
PART 3 Management accounting
179(84)
13 Strategic environmental management accounting
181(13)
Delphine Gibassier
14 Designing eco-controls for multi-objective organizations
194(13)
Lies Bouten
Sophie Hoozee
15 Materials and energy accounting
207(17)
Roger Burritt
Katherine Christ
Stefan Schaltegger
16 Externalities and decision-making
224(12)
Nicolas Antheaume
Jan Bebbington
17 Designing environmental impact-valuation assemblages for sustainable decision-making
236(15)
Ian Thomson
18 Accounting for circularity
251(12)
Lucy Wishart
Nicolas Antheaume
PART 4 Global and local perspectives
263(88)
19 Africa, from the past to the present: Moving the critical environmental accounting research on Africa forward
265(11)
Mercy Denedo
Osamuyimen Egbon
20 Environmental accounting and reporting practices in Asian countries
276(12)
Tiffany Cheng-Han Leung
21 Europe
288(12)
Thomas Riise Johansen
22 Environmental accounting and reporting: Evidence from the MENA region
300(15)
Radhi Al-Hamadeen
23 The North American environmental accounting research landscape
315(13)
Stacy L. Chavez
Andrea M. Romi
24 The Pacific region
328(11)
Matthew Scobie
Matthew Sorola
Glenn Finau
25 Towards an accounting of socio-environmental conflicts in South America
339(12)
Mauricio Gomez-Villegas
PART 5 Thematic topics in environmental accounting
351(48)
26 Carbon
353(12)
Robert Charnock
Matthew Brander
Thomas Schneider
21 Water
365(12)
Shona Russell
28 Biodiversity
377(11)
Jan Bebbington
Thomas Cuckston
Clement Feger
29 Accounting for animal rights
388(11)
Eija Vinnari
Markus Vinnari
Index 399
Jan Bebbington is the Rubin professor of sustainability in business and Director of the Pentland Centre at the University of Lancaster, UK.

https://www.lancaster.ac.uk/pentland/education-for-sustainability/education-r esources-for-environmental-accounting/

Carlos Larrinaga is a professor of accounting at the University of Burgos, Spain.

Brendan ODwyer is a professor of accounting at the Alliance Manchester Business School, UK, and the University of Amsterdam Business School, the Netherlands.

Ian Thomson is a professor of accounting and sustainability at Birmingham Business School, UK, and the director of the Lloyds Banking Group Centre for Responsible Business.