Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

References

• Adams , C. A. , Heijltjes , M. G. , Gavin , J. , Marjoribanks , T. and Powell , M. 2011 . The development of leaders able to respond to climate change and sustainability challenges . Sustainability Accounting, Management and Policy Journal , 2 : 165 – 171 .
   Google Scholar
• Alewine, H. C. and Stone, D. N. (2009) How does environmental accounting information influence attention and investment? SSRN eLibrary. Available at http://dx.doi.org/10.2139/ssrn.1420883
   Google Scholar
• Atwater , J. B. and Pittman , P. H. 2006 . Facilitating systematic thinking in business classes . Decision Sciences Journal of Innovative Education , 4 : 273 – 292 .
   Google Scholar
• Banker , R. D. , Chang , H. and Pizzini , M. J. 2004 . The balanced scorecard: judgmental effects of performance measures linked to strategy . The Accounting Review , 79 : 1 – 23 .
   Web of Science ®Google Scholar
• Bebbington , J. 1997 . Engagement, education and sustainability: a review essay on environmental accounting . Accounting, Auditing & Accountability , 10 : 365 – 381 .
   Google Scholar
• Bebbington , J. , Gray , R. , Thomson , I. and Walters , D. 1994 . Accountants’ attitudes and environmentally-sensitive accounting . Accounting and Business Research , 24 : 109 – 120 .
   Google Scholar
• Berry , A. and Rondinelli , D. A. 1998 . Proactive corporate environment management: a new industrial revolution . Academy of Management Executive , 12 : 38 – 50 .
   Google Scholar
• Brown , D. L. , Dillard , J. F. and Marshall , R. S. 2005 . Strategically informed, environmentally conscious information requirements for accounting information systems . Journal of Information Systems , 19 : 79 – 103 .
   Google Scholar
• Brown , J. and Fraser , M. 2006 . Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape . Business Strategy and the Environment , 15 : 103 – 117 .
   Google Scholar
• Brunold , A. O. 2006 . The United Nations decade of education for sustainable development, its consequences for international political education, and the concept of global learning . International Education Journal , 7 : 222 – 234 .
   Google Scholar
• Chan , C. C. and Milne , M. J. 1999 . Investor reactions to corporate environmental saints and sinners: an experimental analysis . Accounting and Business Research , 29 : 265 – 279 .
   Google Scholar
• Chen , R. S. 1975 . Social and financial stewardship . The Accounting Review , 50 : 533 – 543 .
   Web of Science ®Google Scholar
• Chenhall , R. H. 1997 . Reliance on manufacturing performance measures, total quality management and organizational performance . Management Accounting Research , 8 : 187 – 206 .
   Google Scholar
• Cho , C. H. 2009 . Legitimation strategies used in response to environmental disaster: a French case study of Total SA's Erika and AZF incidents . European Accounting Review , 18 : 33 – 62 .
   Web of Science ®Google Scholar
• Cormier , D. , Magnan , M. and Van Velthoven , B. 2005 . Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions? . European Accounting Review , 14 : 3 – 39 .
   Google Scholar
• Crabtree , A. D. and DeBusk , G. K. 2008 . The effects of adopting the balanced scorecard on shareholder returns . Advances in Accounting , 24 : 8 – 15 .
   Google Scholar
• Csutora , M. 2012 . One more awareness gap? The behaviour-impact gap problem . Journal of Consumer Policy , 35 : 145 – 163 .
   Google Scholar
• Davis , S. and Albright , T. 2004 . An investigation of the effect of balanced scorecard implementation on financial performance . Management Accounting Research , 15 : 135 – 153 .
   Google Scholar
• Day , M. M. 1995 . Ethics of teaching critical: feminism on the wings of desire . Accounting, Auditing & Accountability , 8 : 97 – 112 .
   Google Scholar
• Department of Sustainability, Environment, Water, Population and Communities (1992) National Strategy for Ecologically Sustainable Development. Available at http://www.environment.gov.au/about/esd/publications/strategy/index.html
   Google Scholar
• Dilla , W. N. and Steinbart , P. J. 2005 . Relative weighting of common and unique balanced scorecard measures by knowledgeable decision makers . Behavioral Research in Accounting , 17 : 43 – 53 .
   Google Scholar
• Epstein , M. J. and Wisner , P. S. 2001 . Using a balanced scorecard to implement sustainability . Environmental Quality Management , 11 : 1 – 10 .
   Google Scholar
• Figge , F. , Hahn , T. , Schaltegger , S. and Wagner , M. 2002 . The sustainability balanced scorecard – linking sustainability management to business strategy . Business Strategy and the Environment , 11 : 269 – 284 .
   Google Scholar
• Fisher , J. and Bonn , I. 2011 . Business sustainability and undergraduate management education: an Australian study . Higher Education , 62 : 563 – 571 .
   Web of Science ®Google Scholar
• Fleischman , R. K. and Schuele , K. 2006 . Green accounting: a primer . Journal of Accounting Education , 24 : 36 – 66 .
   Google Scholar
• Friedman, M. (1970) The social responsibility of business is to increase its profits, New York Times Magazine, September, p. 32.
   Google Scholar
• Gibson , K. 1997 . Courses on environmental accounting . Accounting, Auditing and Accountability Journal , 10 : 584 – 593 .
   Google Scholar
• Global Leaders . 2001 . Pilot Environmental Sustainability Index , Davos : World Economic Forum .
   Google Scholar
• Grablowitz , A. , Rudeloff , M. and Voss , G. 2002 . A case study on research for sustainable management: the funding priority ‘corporate instruments for sustainable management’ . International Journal of Sustainability in Higher Education , 3 : 75 – 82 .
   Google Scholar
• Gray , R. 1990 . The Greening of Accountancy: The Profession After Pearce , London : ACCA .
   Google Scholar
• Hahn , T. and Figge , F. 2011 . Beyond the bounded instrumentality in current corporate sustainability research: toward an inclusive notion of profitability . Journal of Business Ethics , 104 : 325 – 345 .
   Web of Science ®Google Scholar
• von der Heidt , T. and Lamberton , G. 2011 . Sustainability in the undergraduate and postgraduate business curriculum of a regional university: a critical perspective . Journal of Management & Organization , 17 : 670 – 690 .
   Google Scholar
• Heskett , J. L. , Sasser , W. E. J. and Schlesinger , L. A. 1997 . The Service Profit Chain , New York : The Free Press .
   Google Scholar
• Hofstede , G. , Van Deusen , C. A. , Mueller , C. B. and Charles , T. A. 2002 . What goals do business leaders pursue? A study of fifteen countries . International Business Studies , 33 : 785 – 803 .
   Web of Science ®Google Scholar
• Hopwood , A. 1972 . An empirical study of the role of accounting data in performance evaluation . Journal of Accounting Research , 10 : 156 – 182 .
   Google Scholar
• Hoque , Z. and James , W. 2000 . Linking balanced scorecard measures to size and market factors: impact on organizational performance . Journal of Management Accounting Research , 12 : 1 – 17 .
   Google Scholar
• Horngren , C. T. , Datar , S. M. , Foster , G. , Rajan , M. V. , Ittner , C. , Wynder , M. , Maguire , W. and Tan , R. 2010 . Cost Accounting: A Managerial Emphasis , Frenchs Forest , NSW : Pearson .
   Google Scholar
• Husted , B. W. 2005 . Culture and ecology: a cross-national study of the determinants of environmental sustainability . Management International Review , 45 : 349 – 371 .
   Google Scholar
• Ishikawa , K. 1985 . What is Total Quality Control? The Japanese Way , Englewood Cliffs , NJ : Prentice-Hall .
   Google Scholar
• Ittner , C. D. , Larcker , D. F. and Meyer , M. W. 2003 . Subjectivity and the weighting of performance measures: evidence from a balanced scorecard . The Accounting Review , 78 : 725 – 758 .
   Web of Science ®Google Scholar
• Jagersma , P. K. 2009 . The strategic value of sustainable stakeholder management . Business Strategy Series , 10 : 339 – 344 .
   Google Scholar
• Johnson , H. T. 1994 . Relevance regained: total quality management and the role of management accounting . Critical Perspectives in Accounting , 5 : 259 – 267 .
   Google Scholar
• Jucker , R. 2002 . ‘Sustainability? Never heard of it!’ Some basics we shouldn't ignore when engaging in education for sustainability . International Journal of Sustainability in Higher Education , 3 : 8 – 18 .
   Google Scholar
• Kaplan , R. and Norton , D. 1993 . Putting the balanced scorecard to work . Harvard Business Review , 71 : 134 – 142 .
   Web of Science ®Google Scholar
• Kaplan , R. and Norton , D. 1996 . The Balanced Scorecard , Boston , MA : Harvard Business School Press .
   Google Scholar
• Kaplan , R. and Norton , D. 2000 . The Strategy-focused Organisation , Boston : Harvard Business School Press .
   Google Scholar
• Kaplan , S. E. and Wisner , P. S. 2009 . The judgmental effects of management communications and a fifth balanced scorecard category on performance evaluation . Behavioral Research in Accounting , 21 : 37 – 56 .
   Google Scholar
• Kelly , M. and Alam , M. 2009 . Educating accounting students in an age of sustainability . The Australasian Accounting Business and Finance Journal , 3 : 30 – 44 .
   Google Scholar
• Kollmuss , A. and Agyemann , J. 2002 . Mind the gap: why do people act environmentally and what are the barriers to pro-environmental behavior? . Environmental Education Research , 8 : 239 – 260 .
   Google Scholar
• Langfield-Smith , K. , Thorne , H. and Hilton , R. W. 2012 . Mangement Accounting: Information for Creating and Managing Value , Sydney : McGraw-Hill Australia .
   Google Scholar
• Lee , D. , Faff , R. and Langfield-Smith , K. 2009 . Revisiting the vexing question: does superior corporate social performance lead to improved financial performance? . Australian Journal of Management , 34 : 21 – 49 .
   Web of Science ®Google Scholar
• Lei , D. , Slocum , J. W. and Pitts , R. A. 1999 . Designing organizations for competitive advantage: the power of unlearning and learning . Organizational Dynamics , 27 : 24 – 38 .
   Web of Science ®Google Scholar
• Libby , T. , Salterio , S. E. and Webb , A. 2004 . The balanced scorecard: the effects of assurance and process accountability on managerial judgement . The Accounting Review , 79 : 1075 – 1094 .
   Web of Science ®Google Scholar
• Liedtka , S. L. , Church , B. K. and Ray , M. R. 2008 . Performance variability, ambiguity intolerance, and balanced scorecard-based performance assessments . Behavioral Research in Accounting , 20 : 73 – 88 .
   Google Scholar
• Lipe , M. G. and Salterio , S. E. 2000 . The balanced scorecard: judgmental effects of common and unique performance measures . The Accounting Review , 75 : 283 – 298 .
   Web of Science ®Google Scholar
• Lipe , M. G. and Salterio , S. E. 2002 . A note on the judgmental effects of the balanced scorecard's information organization . Accounting, Organizations and Society , 27 : 531 – 540 .
   Web of Science ®Google Scholar
• Luther , D. B. 1992 . Advanced TQM: measurements, missteps, and progress through key result indicators at Corning . National Productivity Review , 12 : 23
   Google Scholar
• MacVaugh , J. and Norton , M. 2012 . Introducing sustainability into business education contexts using active learning . International Journal of Sustainability in Higher Education , 13 : 72 – 87 .
   Google Scholar
• Maunders , K. T. and Burritt , R. L. 1991 . Accounting and ecological crisis . Accounting, Auditing and Accountability Journal , 4 : 9 – 26 .
   Google Scholar
• McWilliams , A. and Siegel , D. 2000 . Corporate social responsibility and financial performance: correlation or misspecification? . Strategic Management Journal , 21 : 603 – 609 .
   Web of Science ®Google Scholar
• Molina-Azorín , J. F. , Claver-Cortés , E. , López-Gamero , M. D. and Tarí , J. J. 2009 . Green management and financial performance: a literature review . Management Decision , 47 : 1080 – 1100 .
   Web of Science ®Google Scholar
• Moller , A. and Schaltegger , S. 2005 . The sustainability balanced scorecard as a framework for eco-efficiency analysis . Journal of Industrial Ecology , 9 : 73 – 83 .
   Web of Science ®Google Scholar
• Naeem , M. and Neal , M. 2011 . Sustainability in business education in the Asia Pacific region: a snapshot of the situation . International Journal of Sustainability in Higher Education , 13 : 60 – 71 .
   Web of Science ®Google Scholar
• Orr , D. W. 1994 . Earth in Mind: On Education, Environment, and the Human Prospect , Washington , DC : Island Press .
   Google Scholar
• Parboteeah , K. P. , Addae , H. M. and Cullen , J. B. 2011 . Propensity to support sustainability initiatives: a cross-national model . Journal of Business Ethics , 105 : 401 – 413 .
   Google Scholar
• Peloza , J. 2009 . The challenge of measuring financial impacts from investments in corporate social performance . Journal of Management Accounting Research , 35 : 1518 – 1541 .
   Google Scholar
• Rennie , M. and Gibbins , M. 1993 . Expert beyond experience . CA Magazine , 126 : 40 – 46 .
   Google Scholar
• Rikhardsson , P. and Holm , C. 2008 . The effect of environmental information on investment allocation decisions – an experimental study . Business Strategy and the Environment , 17 : 382 – 397 .
   Google Scholar
• Samson , D. and Terziovski , M. 1999 . The relationship between total quality management practices and operational performance . Journal of Operations Management , 17 : 393 – 409 .
   Google Scholar
• Schreck , P. 2011 . Reviewing the business case for corporate social responsibility: new evidence and analysis . Journal of Business Ethics , 103 : 167 – 188 .
   Web of Science ®Google Scholar
• Segovia , V. M. and Galang , A. P. 2002 . Sustainable development in higher education in the Philippines – the case of Miriam College . International Journal of Sustainability in Higher Education , 3 : 288 – 296 .
   Google Scholar
• Shank , J. K. and Govindarajan , V. 1994 . Measuring ‘Cost of Quality’: a strategic cost management perspective . Journal of Cost Management , Summer : 5 – 17 .
   Google Scholar
• Speckbacher , G. , Bischof , J. and Pfeiffer , T. 2003 . A descriptive analysis of the implementation of balanced scorecards in German-speaking countries . Management Accounting Research , 14 : 361 – 388 .
   Google Scholar
• Thomas , I. 2004 . Sustainability in tertiary curricula: what is stopping it happening? . International Journal of Sustainability in Higher Education , 5 : 33 – 47 .
   Google Scholar
• Touche Ross Management Consultants . 1990 . Heads in the Clouds or Heads in the Sand? UK Manager Attitudes to Environmental Issues , London : Touche Ross .
   Google Scholar
• UNESCO . 2005 . United Nations Decade of Education for Sustainable Development 2005-2014 , Paris : UNESCO .
   Google Scholar
• Wheeler , D. and Elkington , J. 2001 . The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communication . Business Strategy and the Environment , 10 : 1 – 14 .
   Google Scholar
• Wong-On-Wing , B. , Guo , L. , Li , W. and Yang , D. 2007 . Reducing conflict in balanced scorecard evaluations . Accounting, Organizations and Society , 32 : 363 – 377 .
   Web of Science ®Google Scholar
• Wynder , M. B. 2011 . Chemico: evaluating performance based on the balanced scorecard . Journal of Accounting Education , 28 : 221 – 236 .
   Google Scholar
• Zsóka , Á. 2005 . Consistency and Awareness Gaps in Pro-Environmental Organisational Behaviour , Budapest : Corvinus University of Budapest .
   Google Scholar