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- W2252399360 abstract "An empirical study concerned with appraising the relative application of environmental accounting (EA) practices as well as accountants attitudes towards these practices in the New Zealand (NZ) contracting industry is reported. The NZ contracting industry was selected as an exemplar of an industry that might be adopting leading edge EA. Data collected via a questionnaire survey have been analysed and appraised in the context of benchmark data provided by a survey of The Times Top 1,000 United Kingdom companies. While the findings suggest more application of EA in the NZ contracting industry than in the average large UK firm, it would be an overstatement to claim that an industry has been discovered where EA practices are well developed. If the NZ contracting industry is at the forefront of leading edge EA practice, the findings provide a sad indictment on the state of EA generally. Despite this pessimistic tone, research concerned with the operationalisation of accounting for sustainability might gain some valuable insights from case study work in the NZ contracting industry." @default.
- W2252399360 created "2016-06-24" @default.
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- W2252399360 date "1998-11-18" @default.
- W2252399360 modified "2023-09-26" @default.
- W2252399360 title "Environmental Accounting in the New Zealand Contracting Industry" @default.
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