The role of environmental accounting in organizational change ‐An exploration of Spanish companies
Abstract
Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.
Keywords
Citation
Larrinaga‐González, C., Carrasco‐Fenech, F., Caro‐González, F.J., Correa‐Ruíz, C. and María Páez‐Sandubete, J. (2001), "The role of environmental accounting in organizational change ‐An exploration of Spanish companies", Accounting, Auditing & Accountability Journal, Vol. 14 No. 2, pp. 213-239. https://doi.org/10.1108/09513570110389323
Publisher
:MCB UP Ltd
Copyright © 2001, MCB UP Limited