Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective
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In: Australian Accounting Review, Vol. 33, No. 4, 2023, p. 336-351.
Research output: Journal contributions › Journal articles › Research › peer-review
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TY - JOUR
T1 - Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective
AU - Burritt, Roger
AU - Schaltegger, Stefan
AU - Christ, Katherine Leanne
N1 - Zugl.: Nr. 107, December 2023 Publisher Copyright: © 2023 The Authors. Australian Accounting Review published by John Wiley & Sons Australia, Ltd on behalf of CPA Australia.
PY - 2023
Y1 - 2023
N2 - The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting field. Set against new sustainability challenges it is now time to question if the framework remains relevant or if it needs to change, and in what ways, to address the contemporary challenges now facing society. Taking stock of environmental management accounting research and practice over the last two decades, a conceptual discussion is developed which is based on extant literature and the authors’ extensive experience of the topic. Thus, the paper looks back to reflect on the developments from the perspective of the framework and looks towards how environmental management accounting could be further developed in the future. It considers the current and future potential of environmental management accounting and managers to contribute towards sustainable development. This can be through: the development of new areas of application and thematic scopes targeting aspirational sustainability goals such as those represented by the United Nations Sustainable Development Goals and planetary boundaries; extending spatial scope beyond the organisation into supply chains and circular systems; development of new social and environmental measures of performance to complement economic measures; providing information specific to the needs and roles of new personnel using environmental and sustainability information; and building awareness and implementing new drivers for environmental and sustainability management accounting such as AI and chatbots.
AB - The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting field. Set against new sustainability challenges it is now time to question if the framework remains relevant or if it needs to change, and in what ways, to address the contemporary challenges now facing society. Taking stock of environmental management accounting research and practice over the last two decades, a conceptual discussion is developed which is based on extant literature and the authors’ extensive experience of the topic. Thus, the paper looks back to reflect on the developments from the perspective of the framework and looks towards how environmental management accounting could be further developed in the future. It considers the current and future potential of environmental management accounting and managers to contribute towards sustainable development. This can be through: the development of new areas of application and thematic scopes targeting aspirational sustainability goals such as those represented by the United Nations Sustainable Development Goals and planetary boundaries; extending spatial scope beyond the organisation into supply chains and circular systems; development of new social and environmental measures of performance to complement economic measures; providing information specific to the needs and roles of new personnel using environmental and sustainability information; and building awareness and implementing new drivers for environmental and sustainability management accounting such as AI and chatbots.
KW - Sustainability sciences, Management & Economics
UR - http://www.scopus.com/inward/record.url?scp=85168861156&partnerID=8YFLogxK
UR - https://www.mendeley.com/catalogue/10663441-dcd0-3b37-83a1-1f8d31c20133/
U2 - 10.1111/auar.12407
DO - 10.1111/auar.12407
M3 - Journal articles
VL - 33
SP - 336
EP - 351
JO - Australian Accounting Review
JF - Australian Accounting Review
SN - 1035-6908
IS - 4
ER -