Mostrar el registro sencillo del ítem
Artículo
The role of environmental accounting in organizational change: An exploration of Spanish companies
dc.creator | Caro González, Francisco Javier | es |
dc.creator | Larrinaga González, Carlos | es |
dc.creator | Carrasco Fenech, Francisco | es |
dc.creator | Correa-Ruíz, Carmen | es |
dc.creator | Páez Sandubete, José María | es |
dc.date.accessioned | 2020-04-15T16:26:34Z | |
dc.date.available | 2020-04-15T16:26:34Z | |
dc.date.issued | 2001 | |
dc.identifier.citation | Caro González, F.J., Larrinaga González, C., Carrasco Fenech, F., Correa-Ruíz, C. y Páez Sandubete, J.M. (2001). The role of environmental accounting in organizational change: An exploration of Spanish companies. Accounting auditing and accountability journal, 14 (2), 213-239. | |
dc.identifier.issn | 0951-3574 | es |
dc.identifier.uri | https://hdl.handle.net/11441/95273 | |
dc.description.abstract | Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to ``negotiate the conception of the environment'' by companies that have not significantly changed. In order to investigate whether Gray et al.'s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda. | es |
dc.format | application/pdf | es |
dc.format.extent | 27 p. | es |
dc.language.iso | eng | es |
dc.publisher | MCB University Press | es |
dc.relation.ispartof | Accounting auditing and accountability journal, 14 (2), 213-239. | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.subject | Environmental accounting | es |
dc.subject | Organizational change | es |
dc.subject | Spain | es |
dc.title | The role of environmental accounting in organizational change: An exploration of Spanish companies | es |
dc.type | info:eu-repo/semantics/article | es |
dcterms.identifier | https://ror.org/03yxnpp24 | |
dc.type.version | info:eu-repo/semantics/publishedVersion | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es |
dc.contributor.affiliation | Universidad de Sevilla. Departamento de Administración de Empresas y Comercialización e Investigación de Mercados (Marketing) | es |
dc.relation.publisherversion | https://doi.org/10.1108/09513570110389323 | |
dc.identifier.doi | 10.1108/09513570110389323 | es |
dc.journaltitle | Accounting auditing and accountability journal | es |
dc.publication.volumen | 14 | es |
dc.publication.issue | 2 | es |
dc.publication.initialPage | 213 | es |
dc.publication.endPage | 239 | es |