The environment and the accountant as ethical actor

Abstract

Global concern for the environment places the accountant, as a professional, in a position of ethical responsibility. Accountants must understand their own ethical position, as well as their definition of the environment. This understanding can help them extend accounting practice to meet current social needs, and maintain professional legitimacy.

Citation

Reynolds, M.A. and Mathews, M.R. (2000), "The environment and the accountant as ethical actor", Advances in Environmental Accounting & Management (Advances in Environmental Accounting & Management, Vol. 1), Emerald Group Publishing Limited, Leeds, pp. 83-100. https://doi.org/10.1016/S1479-3598(00)01006-2