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Developing environmental accounting: insights from indigenous cultures

Sonja Gallhofer (Division of Accounting and Finance, Caledonian Business School, Glasgow Caledonian University, Glasgow, UK)
Kathy Gibson (Director of the Strategic Research Centre for Environmental Accountability, School of Accounting and Finance, University of Tasmania, Hobart, Tasmania, Australia)
Jim Haslam (Division of Accountancy and Finance, School of Management, Heriot‐Watt University, Riccarton, Edinburgh, UK)
Patty McNicholas (Department of Accounting and Finance, Monash University, Gippsland Campus, Churchill, Victoria, Australia)
Bella Takiari (Graduate of the Waikato Management School, University of Waikato/ Te Whare Wananga o Waikato and KPMG, Auckland, New Zealand)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 August 2000



The view is taken that the study of diverse cultures can contribute to the development of environmental accounting and reporting. The focus is upon seeking to articulate insights from three indigenous cultures: the Australian Aboriginal, the Maori and the Native American. These cultures, alive today, provide relevant insights for those concerned with challenging mainstream and Western practices and seeking to develop alternatives. Attention is focused on these insights and it is hoped that further research will be stimulated.



Gallhofer, S., Gibson, K., Haslam, J., McNicholas, P. and Takiari, B. (2000), "Developing environmental accounting: insights from indigenous cultures", Accounting, Auditing & Accountability Journal, Vol. 13 No. 3, pp. 381-409.




Copyright © 2000, MCB UP Limited

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