Working paper
Exploring the Relationships Between Sustainability Values, Environmental Accounting and Action: A Survey of Accountants and Farmer Clients in Rural Australia
Faculty of Business Working Paper Series, Vol.5(1), pp.3-29
University of the Sunshine Coast
2002
Abstract
Investigations of attitudes toward sustainable development and environmental accounting by accounting researchers are generally undertaken using concepts of sustainability grounded in economics, sustainable development, organisational theory and ethics. However, this type of attitudinal research is more usefully framed using concepts from the field of environmental sociology which explores the values concerning human/nature interaction and the determinants of environmental concern which lead to environmental action. This paper reports on exploratory research conducted in the Australian rural sector which investigated sustainability and selected associated values held by rural accountants and their farmer clients. Ajzen & Fishbein's Theory of Reasoned Action was used to predict the relationships between attitudinal and action variables. Attitude scales were developed in order to test for positive relationships with expressed environmental concern, attitudes to measures supportive of an accounting for sustainability and associated environmental action. The resulting scales were then used to test the hypothesised relationships.
Details
- Title
- Exploring the Relationships Between Sustainability Values, Environmental Accounting and Action: A Survey of Accountants and Farmer Clients in Rural Australia
- Authors
- Barbara Geno (Author) - University of the Sunshine Coast - Faculty of Business
- Publication details
- Faculty of Business Working Paper Series, Vol.5(1), pp.3-29
- Publisher
- University of the Sunshine Coast
- Date published
- 2002
- ISSN
- 1443-3737
- ISBN
- 0958535207
- Copyright note
- Copyright © 2002 Barbara Geno.
- Organisation Unit
- University of the Sunshine Coast, Queensland
- Language
- English
- Record Identifier
- 99449728202621
- Output Type
- Working paper
Metrics
48 File views/ downloads
672 Record Views