The natural environment and managing externalities and the organisational footprint
Hunt, Chris (2009) The natural environment and managing externalities and the organisational footprint. In: Hunt, Chris, and Fowler, Carolyn, (eds.) Management Accounting: strategic decision making, performance and risk. Pearson , Rosedale, North Shore, New Zealand, pp. 203-221.
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Management accounting involvement in collecting information about the organisations natural environment and/ or ecological impact and managing that impact is relatively new. It has only been since the advent of total quality management (TQM) that there have emerged management tools and tchniques, such as, a 'total environmental quality model' (TEQ - Mowen, Hansen, Mitchell,& Tibbits, 2007). Similarly to TQM, where zero defects are considered an ideal outcome, the TEQ ideal outcome is where there is zero damage to the natural environment (hereafter referred to as the ecology). However, with growing international impetus, driven by the Kyoto Protocols (UNFCCC, 2008a & 200Sb; IPCG, 2007; Bohringer, 2003), initiatives such as emission trading schemes (ETS) are beginning to be adopted and implemented by countries such as New Zealand (New Zealand Government, 2007a), Australia (Australian Government, 2008), the United States (Ellerman, Joskow, & Harrison, 2003) and the European Union (Reinaud, 2004). The ETS arrangements are not new and have grown out of an initiative to manage acid rain in countries such as the United States and Japan (Ellerman et al., 2003).
|Item Type:||Book Chapter (Research - B1)|
|Keywords:||management accounting; strategic decision making; risk; performance; organisational value|
This publication does not have an abstract. The first paragraph of the Introduction is displayed as the abstract.
|Date Deposited:||13 May 2010 05:31|
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