Name / ID
Bachrul Ulum / 1639047
Jones, MJ 2010, ‘Accounting for the environment: towards a theoretical perspective for environmental accounting and reporting’, Accounting Forum, vol 34, pp. 123-138. In this article, Jones is pointing out about the existence of a relationship between human, especially enterprises, with the environment. This relationship then becomes a fundamental background of the implementation of the environmental accounting to safeguard the world. Beside, he also argues that there are four other matters in the relationship with the use of the environmental accounting: corporate responsibility, new orientation of businesses and environment relationship, impact measurement, and the disclosure and impact of reporting. In general, he creates a model consist of five key factors: environmental risks, enterprise’s responsibility to act, a new paradigm of corporate and environment relationship, impact measurement, and reporting of the impact. This model embraces eight presumptions to support the author’s model. This model is giving a basic understanding about the importance of using environmental accounting as well as suggesting the readers to concern about the availability of natural resources that is actually limited. First of all, Jones emphasises that environmental accounting is designed to save the planet from the threats which may be caused by corporations because of their commercial interests as one of the causes of ecological degradations. In other words, industries have some negative effects to the environment, so they have to be responsible of such violations. It seems to be different with Jones, Schaltegger (2010) argues that the emergence of environmental accounting is mostly caused by the weaknesses of the conventional accounting itself. Hence, the accounting bodies and regulators adopted particular rules to develop a better method to provide more comprehensive information to the stakeholders. He also...
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