Use this URL to cite or link to this record in EThOS:
Title: Towards a critical understanding of the implementation of environmental accounting and discloure practices
Author: Rohani-Najafabadi, Solmaz
ISNI:       0000 0004 5370 5792
Awarding Body: University of Warwick
Current Institution: University of Warwick
Date of Award: 2015
Availability of Full Text:
Access from EThOS:
Access from Institution:
By recognising Climate Change and man-made environmental problems as global issues of 21st century, human has increasingly started to ‘account’ for his environmental impacts by means of accounting-based practices and ‘report’ on his environmental performance via publishing Corporate Social Responsibility reports even though accounting’s potency in serving environmental spheres is criticised. This research, by drawing on Foucault’s ‘bottom-up’ approach of practice, studies ‘accounting as discourse and practice and in practice’ to investigate how and how far the ‘experience’ of implementing environmental accounting practices is made to happen. In seeking to explore ‘what accounting is’ and ‘what accounting does’ where and when it plays role in generating environmental solutions or being part of environmental problem-solving, this study first begins with historical context to the emergence of ‘green’ discourses and practices of our ‘present’. An ethnographic fieldwork within two dissimilar organisational sites is also carried out through observing how implementation of environmental accounting practices is made to happen by subjects acting as Report Preparers (RPs) in process of composing CSRoriented reports. This study sheds light on backstage of CSR-oriented reports to explore role and functioning of accounting wherever and whenever it shows environmental intervention. This study discovers that how ‘green accounting’ has emerged as a ‘trans-disciplinary’ knowledge-based technique with ‘green power’ and ‘truthrevealing’ performance in three possible ‘green roles’. It also shows that how RPs’ ways of thinking, acting, and strategising are shaped through their interplay with the forms of accounting that they are implementing, who are consequently constituted as ‘green ethical subjects’ that act on non-environmental actions of others. By demonstrating the ways in which practices of ‘naming and counting’ in conjunction with cost-benefit thinking and three interconnected issues of ‘Economy’, ‘Efficiency’, and ‘Effectiveness’ may enable management of man-made environmental problems, this study contributes to critical accounting and environmental accounting literature.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: HF5601 Accounting