The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Accountants' Attitudes and Environmentally-sensitive Accounting
Abstract
Accounting for the environment (ICAEW, 1992) is receiving increasing attention. A series of initial interviews, visits and other contacts with a wide range of organisations and accountants on three continents left us with the impression that accountants and accounting do not appear to be involved in corporate responses to the environmental agenda. This paper is an exploration and examination of that impression. A mail questionnaire survey confirmed that accountants have low levels of involvement in their company's environmental activities and, from responses to personal opinion questions, appear to experience a conflict between their awareness of environmental issues and an inability to translate this into action within their corporate life. These attitudes are explored in the paper and would be a sufficient explanation for the absence of environmental accounting in practice.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Moral mazes: The world of corporate managers
Jackall, R. (1988) · International Journal of Politics, Culture and Society · doi:10.1007/bf01390690 · Cited by 1,296
Intention, perceived control, and weight loss: An application of the theory of planned behavior
Schifter, D. E., & Ajzen, I. (1985) · Journal of Personality and Social Psychology · doi:10.1037/0022-3514.49.3.843 · Cited by 1,024
Cited by
Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
Gray, R., Kouhy, R., & Lavers, S. (1995) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579510146996 · Cited by 3,321
Self-citationTheorizing engagement: the potential of a critical dialogic approach
Bebbington, J., Brown, J., Frame, B., & Thomson, I. (2007) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570710748544 · Cited by 417
Self-citationLarrinaga-Gonzalez, C., & Bebbington, J. (2001) · Critical Perspectives on Accounting · doi:10.1006/cpac.2000.0433 · Cited by 320
Self-citationEvidence in development of sustainability reporting: a case of a developing country
Amran, A., & Haniffa, R. (2011) · Business Strategy and the Environment · doi:10.1002/bse.672 · Cited by 301
Metadata
- Authors
- Bebbington, J., Gray, R., Thomson, I., & Walters, D.
- Venue
- Accounting and Business Research
- Publisher
- Informa UK Limited
- Published
- 1994-03
- Volume
- 24
- Issue
- 94
- Pages
- 109-120
- ISSN
- 0001-4788 (ISSN-L)
- 2159-4260
- OpenAlex
- W2007144267
- Cited by
- 183
- References
- 2
- FWCI
- 12.67
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Accountants' Attitudes and Environmentally-sensitive Accounting. https://app.cochat.ai/papers/10.1080/00014788.1994.9729470
- The paper
- Bebbington, J., Gray, R., Thomson, I., & Walters, D. (1994). Accountants' Attitudes and Environmentally-sensitive Accounting. Accounting and Business Research. https://doi.org/10.1080/00014788.1994.9729470
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
