A Review of Accountant and Corporate Involvement in Environmental Accounting in New Zealand

Abstract

There is considerable emphasis in the literature upon the development of environmental accounting and some focus upon theoretical perspectives on their regulation, but there is much less evidence of an actual involvement in environmental accounting practices by accountants. This paper considers the response of NZ organisations and accountants to environmental accounting. A questionnaire survey of the top 200 New Zealand companies, State Owned Enterprises and government departments confirmed the low level of environmental accounting in NZ business. Even where these activities were undertaken, accountants did not seem to be to the forefront.

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