Conference presentation
Environmental performance as a fifth balanced scorecard perspective: The judgemental effects of environmental concern, perception of ecological risk and perception of financial risk
RMIT Accounting for Sustainability Conference, 2013 (Melbourne, Australia, 03-Jun-2013)
RMIT University, School of Accounting
2013
Abstract
Despite normative arguments for presenting environmental performance as a separate, fifth perspective in the balanced scorecard (BSC), empirical results have been mixed. Experimental studies that have focussed on cognitive explanations suggest that an environmental perspective, alone, may be insufficient to convey the importance of environmental performance. In addition to cognitive influences, environmental responsibility is an emotive issue and personal beliefs are also likely to affect the importance that is ascribed to measures included in an additional, environmental perspective. Personal values and beliefs have not been considered in previous research. This study contributes to our understanding by demonstrating that concern for the environment, perception of ecological risk, and assessment of financial risk, interact with scorecard classification to determine the weighting placed on environmental performance measures.
Details
- Title
- Environmental performance as a fifth balanced scorecard perspective: The judgemental effects of environmental concern, perception of ecological risk and perception of financial risk
- Authors
- Monte Wynder (Author) - University of the Sunshine Coast - Faculty of Arts and Business
- Conference details
- RMIT Accounting for Sustainability Conference, 2013 (Melbourne, Australia, 03-Jun-2013)
- Publisher
- RMIT University, School of Accounting
- Date published
- 2013
- Organisation Unit
- School of Business and Creative Industries; University of the Sunshine Coast, Queensland; USC Business School - Legacy
- Language
- English
- Record Identifier
- 99448824802621
- Output Type
- Conference presentation