An Empirical Exploration of the Factors Conditioning Attitudes Towards Environmental Accounting
José María Páez Sandubete
This paper explores the role of accounting, auditing and, in particular, the influence of financial auditors, in the context of environmental policy. It focuses on the situation in Spain, where there is a growing involvement of some large financial auditing firms in the area of environmental services. In order, to study this situation, a total of fourteen interviews were held with a series of organisations (financial auditing firms, environmental consultants, trade unions, an environmental and a consumers\' organisation, and ICAC - the Spanish Institute of Accounting and Financial Auditing) - organisations that we felt could provide us with a multiple perspective on the subject and its possible development. The results suggest that the role of accountants will continue to be very marginal if the actual lack of compliance with environmental legislation and the limited level of public control persist
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