The tracking of environmental costs : motivations and impacts

Authors: Henri, Jean-FrançoisBoiral, OlivierRoy, Marie-Josée
Abstract: Most accounting systems separately capture and accumulate one portion of the overall environmental costs of firms, while the remainder is embedded in other cost pools, such as general overhead costs or administrative costs. Little empirical evidence has been provided to explain the impacts of cost accounting systems that make a larger portion of firms' total environmental costs visible. The aim of this study is to conceptually and empirically examine the relationships among the tracking of environmental costs (TEC) by firms, their environmental motivations, and the impacts in terms of environmental and economic performance. Using survey data from a large sample of manufacturing firms, the results suggest two main conclusions. First, the TEC has an indirect influence on economic performance through environmental performance. Second, this indirect effect is influenced by the environmental motivations of the firm. More specifically, this indirect effect is greater (lesser) for firms whose motivations are predominately business-oriented (sustainability-oriented).
Document Type: Article de recherche
Issue Date: 24 October 2013
Open Access Date: 23 November 2016
Document version: AM
This document was published in: European accounting review, Vol. 23 (4), 647–669 (2014)
Alternative version: 10.1080/09638180.2013.837400
Collection:Articles publiés dans des revues avec comité de lecture

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