TY - JOUR AB - Believes that green accounting should be rendered open and accountable and be properly subject to a democratic process to avoid shrouding it in a mystifying expertise. Offers a timely and substantive contribution to the debate about how green accounting might be regulated. Believes the accounting profession will stop some distance short of recommending a substantive interventionist regulation. Feels that a voluntarist and marketā€based stance is likely to be advocated or preferred. Makes out the case for a substantive interventionist form of regulation and points to the need in practice for something better than the status quo. Seeks to justify an interventionist stance in terms consistent with critical theory. VL - 10 IS - 2 SN - 0951-3574 DO - 10.1108/09513579710166703 UR - https://doi.org/10.1108/09513579710166703 AU - Gallhofer Sonja AU - Haslam Jim PY - 1997 Y1 - 1997/01/01 TI - The direction of green accounting policy: critical reflections T2 - Accounting, Auditing & Accountability Journal PB - MCB UP Ltd SP - 148 EP - 174 Y2 - 2024/04/25 ER -