The Role of Management Accounting in Responding to Environmental Management Issues in Listed Companies: a Survey in the Sri Lankan Context

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Mawelle Withanawasam, Indrani (2016) The Role of Management Accounting in Responding to Environmental Management Issues in Listed Companies: a Survey in the Sri Lankan Context. PhD thesis, Victoria University.

Abstract

Decades ago environmental costs were not identified or accounted for by businesses, and businesses assumed that environmental costs were very low. However, in recent times, due to environmental concerns, there has been a steep rise in environmental costs, which has raised many environmental issues along with related costs, revenues and benefits that are now of an increasing concern to many countries around the world. Although environmental costs lead to societal and economic issues, this study focuses only on economic issues. There remains a lack of research, particularly in developing countries, focusing on management accounting (MA) and its contribution to managing environmental costs. The main purpose of this study is to investigate the nature and extent of MA practices and their contribution in addressing environmental management (EM) issues in listed companies in Sri Lanka.

Item type Thesis (PhD thesis)
URI http://vuir.vu.edu.au/id/eprint/32398
Subjects Current > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > Faculty/School/Research Centre/Department > College of Business
Keywords managerial accounting, environmental management accounting, compliance, environmental pollution, environmental law, enterprises, businesses, Sri Lanka
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