An Empirical Examination of the Role of Environmental Accounting Information in Environmental Investment Decision-Making
作者： Tapan K. Sarker , Roger L. Burritt
DOI: 10.1007/978-1-4020-8913-8_26
关键词: Investment decisions 、 Business 、 Industrial organization 、 Accounting 、 Environmental full-cost accounting 、 Positive accounting 、 Accounting information system 、 Management accounting 、 Environmental accounting 、 Financial accounting 、 Environmental studies
摘要: An experiment is used to investigate two important factors associated with environmental investment decision-making by managers: the regulatory regime in which firm operates and nature of information as a decision aid. Two regimes are examined, command control voluntary self-regulatory regime. accounting systems contrasted, management conventional accounting, thereby providing 2 × experimental design for empirical study. The paper considers different types managers working Australian offshore petroleum industry. These results indicate that has more significant influence on willingness incorporate considerations into decisions avoid future risks, than does type
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