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dc.contributor.authorK. Sarker, Tapan
dc.contributor.authorL. Burritt, Roger
dc.contributor.editorStefan Schaltegger, Martin Bennett, Roger Burritt, Christine Jasch
dc.date.accessioned2017-05-03T15:47:14Z
dc.date.available2017-05-03T15:47:14Z
dc.date.issued2008
dc.date.modified2011-05-13T06:56:14Z
dc.identifier.isbn9781402089121
dc.identifier.doi10.1007/978-1-4020-8913-8_26
dc.identifier.urihttp://hdl.handle.net/10072/32723
dc.description.abstractAn experiment is used to investigate two important factors associated with environmental investment decision-making by managers: the regulatory regime in which the firm operates and the nature of environmental information used as a decision aid. Two regulatory regimes are examined, a command and control regulatory regime and a voluntary self-regulatory regime. Two accounting systems are contrasted, environmental management accounting and conventional management accounting, thereby providing a 2 נ2 experimental design for the empirical study. The paper considers environmental investment decision-making by different types of managers working in the Australian offshore petroleum industry. These empirical results indicate that environmental accounting information has a more significant influence on the willingness of managers to incorporate environmental considerations into investment decisions and to avoid future environmental risks, than does the type of regulatory regime.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherSpringer
dc.publisher.placeNetherlands
dc.publisher.urihttps://link.springer.com/book/10.1007/978-1-4020-8913-8
dc.relation.ispartofbooktitleEnvironmental management accounting for cleaner production
dc.relation.ispartofchapter26
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom457
dc.relation.ispartofpageto475
dc.rights.retentionY
dc.subject.fieldofresearchSustainability Accounting and Reporting
dc.subject.fieldofresearchcode150106
dc.titleAn empirical examination of the role of environmental accounting information in environmental investment decision-making
dc.typeBook chapter
dc.type.descriptionB1 - Chapters
dc.type.codeB - Book Chapters
gro.date.issued2008
gro.hasfulltextNo Full Text
gro.griffith.authorSarker, Tapan


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