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| Author: | Herbohn, K. |
| Title: | A full cost environmental accounting experiment |
| Journal: | Accounting, Organizations and Society
2005 : AUG, VOL 30:6, p. 519-536 |
| Index terms: | Cost accounting Environmental accounting Reporting |
| Language: | eng |
| Abstract: | This article studies a reporting experiment using valuation techniques recently developed by environmental economists within full cost environmental accounting (FCEA) frameworks. The experiment was undertaken by an Australian Government Department managing publicly owned forests. Although the experiment was not successful, it provided an opportunity to critically review the experimental outcomes to extend the current empirical knowledge of corporate social responsibility reporting. |
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