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1. 1. Does corporate environmentalism have an influence on management accounting practices? A study of companies in environmental-sensitive industries

   Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Fredrik Larsson S; Stefan Svensson; [2011-02-04]
   Nyckelord :Corporate environmentalism; strategy; management ac-counting practices;

   Sammanfattning : Purpose - This study aims to investigate whether there is an association between level of corporate environmentalism as well as perceived impor-tance of including environmental aspects in the management accounting practices to achieve overall strategic goals and design of environmental-related management accounting practices. Methodology - The conceptualization proposed by Banerjee (2002) was used to measure the level of environmentalism and two proxies sug-gested by Frost and Wilmshurst (2000) to measure the design of manage-ment accounting practices. LÄS MER