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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


Accountants’ Perspectives on the Environment


Author(s): Theresa Tiggeman

Citation: Theresa Tiggeman, (2020) "Accountants’ Perspectives on the Environment," Journal of Accounting and Finance, Vol. 20, ss. 1, pp. 93-101

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Sustainability accounting reporting is an offshoot of corporate social responsibility. Accounting professionals are now producing accounting sustainability reports. Sustainability accounting reporting is a combination of economic, social, and environmental issues incorporating both financial and nonfinancial elements. Sustainability reports may be assured (certified) by third parties. Recently, the accounting profession has been criticized for failing to prepare proper sustainability reports. The problem this nonexperimental, correlational, quantitative study investigated was environmental worldviews of accountants. This study is important because it provided the first evidence of accountants being pro-environmental.