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The role of environmental accounting in organizational change ‐An exploration of Spanish companies

Carlos Larrinaga‐González, Francisco Carrasco‐Fenech, Francisco Javier Caro‐González, Carmen Correa‐Ruíz, José María Páez‐Sandubete

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 May 2001

6188

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

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