Abstract
The role of management accounting in improving both environmental and financial performance through enhanced accountability is attracting increased recognition. However, universities have typically failed to be the focus of attention, generally, because of a mistaken belief that they generate only insignificant environmental impacts. A case-study of an Australian university demonstrates that there is a general lack of consideration given to the management of environmental costs and related cost-savings, due partly to a perceived lack of appreciation by senior management of the extent of environmental costs being incurred. Further, in the absence of relevant environmental cost information, although environmental sustainability itself is promoted as important, efforts to improve internal environmental accountability from an accounting perspective are lacking. In this study, interviews were conducted to identify barriers which affect the adoption of EMA. The results show that perceived institutional pressures and a low profile of accounting for the environment, and management’s attitudes influence the adoption of EMA within universities.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Bibliography
Adams, C. A. (2002). Internal organisational factors influencing corporate social and ethical reporting beyond current theorising. Accounting, Auditing & Accountability Journal, 15(2), 223–250.
Albrecht, P., Burandt, S., & Schaltegger, S. (2007). Do sustainability projects stimulate organisational learning in universities? International Journal of Sustainability in Higher Education, 8(4), 403–415.
Arvidsson, K. (2004). Environmental management at Swedish universities International Journal of Sustainability in Higher Education, 5(1), 91–99.
Bekessy, S., Burgman, M., Yencken, D., Wright, T., Filho, W. L., Garden, D., & Rostan-Herbert, D. (2002). A summary of environmental practice in Australia universities. Second national conference of Sustainable Universities, Melbourne.
C2E2 (2003). Best management practices for colleges and universities: Efficiency measures. Retrieved 13 October, 2005, from http://www.epa.gov/ne/assistance/univ/pdfs/bmps/SCSUSubmetering.pdf>
Carpenter, D., & Meehan, B. (2002). Mainstreaming environmental management: Case studies from Australian universities. International Journal of Sustainability in Higher Education, 3(1), 19–37.
Creighton, S. H. (1998). Greening the ivory tower: Improving the environmental track record of universities, colleges, and other institution. London: MIT Press.
Dahle, M., & Neumayer, E. (2001). Overcoming barriers to campus greening: A survey among higher educational institutions in London, UK. International Journal of Sustainability in Higher Education, 2(2), 139–160.
Deegan, C. (2003). Environmental management accounting: An introduction and case studies for Australia, Melbourne, Institute of Chartered Accountants in Australia.
Deegan, C. (2005). Australian financial accounting (4th ed.) Sydney: McGraw-Hill.
Delakowitz, B., & Hoffmann, A. (2000). The Hochschule Zittau/Gorlitz: Germany’s first registered environmental management (EMAS) at an institution of higher education. International Journal of Sustainability in Higher Education, 1(1), 35–47.
DiMaggio, P. J., & Powell, W. (1983). The iron cage revisited: Institutional isomorphism and collective efficient in organisational fields. American Sociological Review, 48(2), 147–160.
EAUC (2007). EAUC waste management guide. Retrieved January 14, 2007, from http://www.eaucwasteguide.org.uk/
Filho, W. L., & Carpenter, D. (2006). Sustainability in the Australasian university context. Frankfurt am Main, Peter Lang.
Forum for the Future (2004). Higher education partnership for sustainability. Retrieved May 24, 2004, from http://www.forumforthefuture.org.uk/aboutus/HEPS_page1509.aspx
Gonella, C., Pilling, A., Zadek, S., & Terry, V. (1998). Making values count: Contemporary experience in social and ethical accounting, auditing, and reporting. London, Association of Chartered Certified Accountants/The New Economics Foundation.
Gray, B., & Bebbington, J. (2001). Accounting for the environment (2nd ed.). London: Sage Publications.
Gray, R., Owen, D., & Adams, C. (1996). Accounting & accountability: Changes and challenges in corporate social and environmental reporting. London: Prentice Hall.
Harvard Green Campus Initiative (2006). Programs & services. Retrieved December 29, 2006, from http://www.greencampus.harvard.edu/programs/
HEEPI (2005). Managing energy and water in higher and further education. Retrieved December 12, 2006, from http://www.heepi.org.uk/
HEEPI (2007). International HEI’s with environmental publications. Retrieved January 15, 2007, from, http://www.heepi.org.uk/
Herremans, I., & Allwright, D. E. (2000). Environmental management systems at North American Universities: What drives good performance? International Journal of Sustainability in Higher Education, 1(2), 168–181.
Jasch, C. (2002). Austrian pilot projects on environmental management accounting and further integration with ECODESIGN. Retrieved September 14, from http://www.un.org/esa/sustdev/sdissues/technology/fdzemaforlundmeeting.pdf
NWF (2004). Campus ecology. Retrieved May 24, 2004, from http://www.nwf.org/campusEcology/
Oelreich, K. V. (2004). Environmental certification at Malardalen University. International Journal of Sustainability in Higher Education, 5(2), 133–146.
Schaltegger, S., Burritt, R. (2000). Contemporary environmental accounting: Issues, concepts and practices. Sheffield: Greenleaf Publishing.
Simkins, G., & Nolan,.A (2004). Environmental management systems in universities. Retrieved August 12, 2005, from http://www.eauc.org.uk/documents/workpaps/EMSIU.pdf
Towns, B., & Cocklin, C. (2006). Triple Bottom Line (TBL) reporting and strategic change in higher education. In W.L. Filho & D. Carpenter. Sustainability in the Australasian university context (pp. 171–182). Frankfurt am Main, Peter Lang.
Uhl, C., & Anderson, A. (2001). Green destiny: Universities leading the way to a sustainable future. BioScience, 51(1), 36–42.
Uhl, C., Kulakowski, D., Gerwing, J., Brown, M., & Cochrane, M. (1996). Sustainability: A touch stone concept for university operations, education, and research. Conservation Biology, 10(5), 1308–1311.
USEPA (1995). An introduction to environmental accounting as a business management tool: Key concepts and terms. Washington, DC: United States Environmental Protection Agency.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2008 Springer Science + Business Media B.V.
About this chapter
Cite this chapter
Chang, HC., Deegan, C. (2008). Environmental Management Accounting and Environmental Accountability Within Universities: Current Practice and Future Potential. In: Schaltegger, S., Bennett, M., Burritt, R.L., Jasch, C. (eds) Environmental Management Accounting for Cleaner Production. Eco-Efficiency in Industry and Science, vol 24. Springer, Dordrecht. https://doi.org/10.1007/978-1-4020-8913-8_16
Download citation
DOI: https://doi.org/10.1007/978-1-4020-8913-8_16
Publisher Name: Springer, Dordrecht
Print ISBN: 978-1-4020-8912-1
Online ISBN: 978-1-4020-8913-8
eBook Packages: Earth and Environmental ScienceEarth and Environmental Science (R0)