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| Author: | Milne, M. |
| Title: | On sustainability; the environment and management accounting |
| Journal: | Management Accounting (London)
1996 : MAR, VOL. 7:1, p. 135-161 |
| Index terms: | MANAGEMENT ACCOUNTING DECISION MAKING ENVIRONMENTAL ECONOMICS |
| Language: | eng |
| Abstract: | Following a review of the content of classic management accounting texts and the accounting research literature this paper concludes that corporate accounting in general and management accounting in particular, have ignored a wide range of non-market activities that are associated with private sector organizations and their impact on the biophysical environment. The formal decision analysis invoked in traditional management accounting neglects the social cost and benefits of corporate activities, states the article. |
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