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Environmental Accounting And Accountability: Can The Opaque Be Transparent?, Jane Andrew

Faculty of Commerce - Papers (Archive)

Accounting and the environment can no longer be considered mutually exclusive. Accountability forms part of the philosophical justifications for current accounting practice, and as such, it is a concept that may provide a pivotal grounding upon which environmental issues may be recognised within its practice. This paper examines the radical possibilities of environmental accountability, the contribution that this could make to a new practice of accounting and ultimately, a pathway out of the environmental crisis that could be forged by such changes. Central to the development of the ideas within this work is a critique of the relationship between accountability …