A Literature Survey of Research on Environmental Accounting: Theoretical Review and Prospect
Journal Title: International Journal of Financial Economics - Year 2014, Vol 2, Issue 1
Abstract
In December, 2013, hazardous air pollution forced schools to shut or suspend outdoor activities in several cities in eastern and northern China. The problem of environment protection has once again aroused deep concerns nationwide. This paper reviews the main literatures on the theory of environmental accounting in recent years, and attempts to describe the new development of researches on environmental accounting from viewpoints in five aspects of sustainability, externalities, information disclosure, cost management and behavior. The thesis also discusses development status of the current theoretical research in environmental accounting in China. Finally, it points out the possible future research directions combining with the research situations in China so as to provide experiences and references for further research on environmental accounting theory.
Authors and Affiliations
Huiguan Ding, Shiyou Li, Tingting Liu, Boyang Liu
Keywords
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