Determinants of environmental accounting and reporting practices in portuguese local entities
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11110/1134 |
Resumo: | Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs. Findings – Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities. Originality/value – This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited. |
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Determinants of environmental accounting and reporting practices in portuguese local entitiesLocal governmentsEnvironmental reportingEnvironmental accountingEnvironmental managementPurpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs. Findings – Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities. Originality/value – This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.2016-11-23T19:58:52Z2016-11-23T19:58:52Z2016-11-23T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/1134oai:ciencipca.ipca.pt:11110/1134enghttp://hdl.handle.net/11110/1134Ribeiro, VerónicaAibar-Guzmán, CristinaAibar-Guzmán, BeatrizMonteiro, Sóniainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-05T12:52:35Zoai:ciencipca.ipca.pt:11110/1134Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:01:32.361008Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Determinants of environmental accounting and reporting practices in portuguese local entities |
title |
Determinants of environmental accounting and reporting practices in portuguese local entities |
spellingShingle |
Determinants of environmental accounting and reporting practices in portuguese local entities Ribeiro, Verónica Local governments Environmental reporting Environmental accounting Environmental management |
title_short |
Determinants of environmental accounting and reporting practices in portuguese local entities |
title_full |
Determinants of environmental accounting and reporting practices in portuguese local entities |
title_fullStr |
Determinants of environmental accounting and reporting practices in portuguese local entities |
title_full_unstemmed |
Determinants of environmental accounting and reporting practices in portuguese local entities |
title_sort |
Determinants of environmental accounting and reporting practices in portuguese local entities |
author |
Ribeiro, Verónica |
author_facet |
Ribeiro, Verónica Aibar-Guzmán, Cristina Aibar-Guzmán, Beatriz Monteiro, Sónia |
author_role |
author |
author2 |
Aibar-Guzmán, Cristina Aibar-Guzmán, Beatriz Monteiro, Sónia |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Ribeiro, Verónica Aibar-Guzmán, Cristina Aibar-Guzmán, Beatriz Monteiro, Sónia |
dc.subject.por.fl_str_mv |
Local governments Environmental reporting Environmental accounting Environmental management |
topic |
Local governments Environmental reporting Environmental accounting Environmental management |
description |
Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs. Findings – Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities. Originality/value – This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-11-23T19:58:52Z 2016-11-23T19:58:52Z 2016-11-23T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11110/1134 oai:ciencipca.ipca.pt:11110/1134 |
url |
http://hdl.handle.net/11110/1134 |
identifier_str_mv |
oai:ciencipca.ipca.pt:11110/1134 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://hdl.handle.net/11110/1134 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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