Auditing and Environmental Expertise: Between Protest and Professionalisation
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 September 1991
Abstract
Recent initiatives in environmental audit prompt questions about the nature of the technical expertise upon which such practices may depend. At the heart of these practices lie expert constructions of environmental risk. It is suggested, on the basis of a deconstructed principal‐agent framework, that accounting‐based environmental audits have the potential to constrain social perceptions of corporate accountability and environmentally‐relevant action.
Keywords
Citation
Power, M. (1991), "Auditing and Environmental Expertise: Between Protest and Professionalisation", Accounting, Auditing & Accountability Journal, Vol. 4 No. 3. https://doi.org/10.1108/09513579110141751
Publisher
:MCB UP Ltd
Copyright © 1991, MCB UP Limited