MANAGEMENT AND ACCOUNTING WEB

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Environmental Costs & Green Accounting Bibliography
(Environmental Cost Main)

Aerts, W. and D. Cormier. 2009. Media legitimacy and corporate environmental communication. Accounting, Organizations and Society 34(1): 1-27.

Al-Tuwaijri, S. A., T. E. Christensen and K. E. Hughes II. 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29(5-6): 447-471.

Anderson, U. L. 1992. The new federal sentencing guidelines: Implications for the internal audit function. Internal Auditing 8(2): 71-77.

Andersson, L. M. and T. S. Bateman. 2000. Individual environmental initiative: Championing natural environmental issues in U.S. business organizations. The Academy of Management Journal 43(4): 548-570. (JSTOR link).

Annala, C. and J. Howe. 2004. Trading solutions for lowering air pollution. Strategic Finance (September): 40-44. (Emissions trading markets add flexibility and risks).

Anstine, P. and M. E. Scott. 1980. ARCO establishes responsibility accounting at Prudhoe Bay. Management Accounting (March): 13-20.

Aragón-Correa, J. A. 1998. Strategic proactivity and firm approach to the natural environment. The Academy of Management Journal 41(5): 556-567. (JSTOR link).

ASCE. 2005. The 1988, 1998, 2001, 2003, 2005, 2009 Report Cards for America's Infrastructure. http://www.asce.org/reportcard/ (Summary).

Asheim, G. B. 2002. Green National Accounting for Welfare and Sustainability: A Taxonomy of Assumptions and Results. Center for Economic Studies and Ifo Institute for Economic Research Working Paper Series Nr. 827.

Asheim, G. B. 2000. Green national accounting: Why and how? Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 25-48.

Bailey, R. W. and R. Clarke. 2000. Global macroeconomic sustainability: A dynamic general equilibrium approach. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 177-194.

Ballou, B., D. L. Heitger, C. E. Landes and M. Adams. 2006. The future of corporate sustainability reporting. Journal of Accountancy (December): 65-72.

Bansal, P. and K. Roth. 2000. Why companies go green: A model of ecological responsiveness. The Academy of Management Journal 43(4): 717-736. (JSTOR link).

Barnett, M. L. 2004. Are globalization and sustainability compatible? A review of the debate between the world business council for sustainable development and the International Forum on Globalization. Organization & Environment (November): 523-532.

Barnett, M. L. 2004. Kicking the black box around: A review of 'The Corporation'. Organizational Analysis 12(4): 419-422.

Barney, J. B., F. L. Edwards and A. H. Ringleb. 1992. Organizational responses to legal liability: Employee exposure to hazardous materials, vertical integration, and small firm production. The Academy of Management Journal 35(2): 328-349. (JSTOR link).

Bartelmus, P. 1994. Environment, Growth and Development: The concepts and strategies of sustainability. New York: Routledge.

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209. (JSTOR link).

Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.

Bateson, G. 1991. Sacred Unity: Further Steps to an Ecology of Mind. Harper Collins.

Bateson, G. 2000. Steps to an Ecology of Mind: Collected Essays in Anthropology, Psychiatry, Evolution, and Epistemology. University of Chicago Press.

Bateson, G. 2002. Mind and Nature: A Necessary Unity (Advances in Systems Theory, Complexity, and the Human Sciences). Hampton Pr. (Originally published in 1980).

Bayou, M. E. and J. B. Nachtman. 1992. Costing for manufacturing wastes. Journal of Cost Management (Summer): 53-62. (Summary).

Bearse, A. W. 1971. Air pollution: A case study. Management Accounting (September): 16-18.

Beets, S. D. and C. C. Souther. 1999. Corporate environmental reports: The need for standards and an environmental assurance service. Accounting Horizons (June): 129-145.

Beiman, I. 2008. Economic and environmental sustainability: A modest proposal - Part II. Cost Management (September/October): 18-28.

Beiman, I. 2010. The comprehensive framework for resilient sustainability: A wake-up call to action for cities. Cost Management (March/April): 24-36.

Bekefi, T. and M. J. Epstein. 2008. Transforming social and environment risks into opportunities. Strategic Finance (March): 42-47.

Bernotat, W. H. 2007. Take responsibility for climate change. Harvard Business Review (July-August): 58-59.

Berns, M., A. Townend, Z. Khayat, B. Balagopal, M. Reeves, M. S. Hopkins and N. Kruschwitz. 2009. The business of sustainability: What it means to managers now. MIT Sloan Management Review (Fall): 20-26.

Blacconiere, W. G. and D. M. Patten. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics (November): 357-377. 

Boe, E. S. 1970. Environmental management: The role of the CPA. The Journal of Accountancy (November): 82.

Boeker, W. 1991. Organizational strategy: An ecological perspective. The Academy of Management Journal 34(3): 613-635. (JSTOR link).

Boer, G., M. Curtin and L. Hoyt. 1998. Environmental cost management. Management Accounting (September): 28-30, 32, 34, 36 and 38. (Summary).

Borkowski, S. C. 1990. Environmental and organizational factors affecting transfer pricing: A survey. Journal of Management Accounting Research (2): 78-99.

Boulton, W. R., W. M. Lindsay, S. G. Franklin and L. W. Rue. 1982. Strategic planning: Determining the impact of environmental characteristics and uncertainty. The Academy of Management Journal 25(3): 500-509. (JSTOR link).

Brandes, J. L. 1977. Identifying and recording environmental plant costs. Management Accounting (April): 27-31.

Brinker, B. J. 1995. Environmental cost management. Journal of Cost Management (Summer): 3.

Broido, A., R. J. McConnen and W. G. O'Regan. 1965. Some operations research applications in the conservation of wildland resources. Management Science (July): 802-814. (JSTOR link).

Brokaw, L. 2009. Does sustainability change the talent equation? MIT Sloan Management Review (Fall): 33-34.

Brown, D. L., J. F. Dillard and R. S. Marshall. 2005. Strategically informed, environmentally conscious information requirements for accounting information systems. Journal of Information Systems (Fall): 79-103.

Brown, L. R. 2001. Eco-Economy: Building an Economy for the Earth. Earth Policy Institute.

Budding, G. T. 2004. Accountability, environmental uncertainty and government performance: Evidence from Dutch municipalities. Management Accounting Research (September): 285-304.

Burnett, R. D. and D. R. Hansen. 2008. Ecoefficiency: Defining a role for environmental cost management. Accounting, Organizations and Society 33(6): 551-581.

Burnett, R. D., D. R. Hansen and O. Quintana. 2007. Eco-efficiency: Achieving productivity improvements through environmental cost management. Accounting and the Public Interest (7): 66-92.

Burritt, R. L. and S. Welch. 1997. Australian Commonwealth entities: An analysis of their environmental disclosures. Abacus 33(1): 69-87.

Burt, O. R. 1964. Optimal resource use over time with an application to ground water. Management Science (September): 80-93. (JSTOR link).

Busco, C., M. L. Frigo, E. L. Leone and A. Riccaboni. 2010. Cleaning up: Using management control systems in implementing sustainability can profit the earth as well as a corporation. GE and P&G show how. Strategic Finance (July): 29-37.

Cairns, R. D. 2000. Sustainability accounting and green accounting. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 49-54.

Callon, M. 2009. Civilizing markets: Carbon trading between in vitro and in vivo experiments. Accounting, Organizations and Society 34(3-4): 535-548.

Chalos, P. and R. E. Weigand. 1996. Constrained cost determination under the 1994 GATT antidumping code. Advances in Management Accounting (5): 83-98.

Chen, K. H. and R. W. Metcalf. 1980. The relationship between pollution control record and financial indicators revisited. The Accounting Review (January): 168-177. (JSTOR link).

Cho, C. H. and R. W. Roberts. 2010. Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation. International Journal of Accounting Information Systems 11(1): 1-16.

Cho, C. H., R. W. Roberts and D. M. Patten. 2010. The language of US corporate environmental disclosure. Accounting, Organizations and Society 35(4): 431-443.

Christmann, P. 2000. Effects of "best practices" of environmental management on cost advantage: The role of complementary assets. The Academy of Management Journal 43(4): 663-680. (JSTOR link).

Christmann, P. 2004. Multinational companies and the natural environment: Determinants of global environmental policy. The Academy of Management Journal 47(5): 747-760. (JSTOR link).

Clarkson, P. M., Y. Li and G. D. Richardson. 2004. The market valuation of environmental capital expenditures by pulp and pager companies. The Accounting Review (April): 329-353. (JSTOR link).

Clarkson, P. M., Y. Li, G. D. Richardson and F. P. Vasvari. 2008. Revising the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33(4-5): 303-327.

Committee on Environmental Effects of Organizational Behavior: Report. 1973. The Accounting Review (Supplement): 75-119. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Cook, A. 2009. Emission rights: From costless activity to market operations. Accounting, Organizations and Society 34(3-4): 456-468.

Coppock, R. 1977. Life among the environmentalist: An elaboration on Wildavsky's "economics and environmental/rationality and ritual". Accounting, Organizations and Society 2(2): 125-129.

Cordano, M. and I. H. Frieze. 2000. Pollution reduction preferences of U.S. environmental managers: Applying Ajzen's theory of planned behavior. The Academy of Management Journal 43(4): 627-641. (JSTOR link).

Da Motta, R. S. and C. A. Do Amaral. 2000. Estimating timber depreciation in the Brazilian Amazon. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 129-142.

Daily, G. C. and K. Ellison. 2002. The New Economy of Nature: The Quest to Make Conservation Profitable, Island Press.

Darnall, N., I. Seol and J. Sarkis. 2009. Perceived stakeholder influences and organizations’ use of environmental audits. Accounting, Organizations and Society 34(2): 170-187.

Dasgupta, P. and K. Mäler. 2000. Net national product, wealth, and social well-being. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 69-93.

Dauvergne, P. and J. Ravenhill. 2001. Loggers and Degradation in the Asia-Pacific: Corporations and Environmental Management (Cambridge Asia-Pacific Studies). Cambridge University Press.

Davidson, E. D. 2000. You Can't Eat GNP: Economics as if Ecology Mattered. Perseus Publishing.

Davis, D. 2002. When Smoke Ran Like Water: Tales of Environmental Deception and the Battle Against Pollution. Basic Books.

Davis, G. A. and D. J. Moore. 2000. Valuing mineral stocks and depletion in green national income accounts. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 109-127.

Dean, T. J. and R. L. Brown. 1995. Pollution regulation as a barrier to new firm entry: Initial evidence and implications for future research. The Academy of Management Journal 38(1): 288-303. (JSTOR link).

Depree, C. M. Jr. and R. K. Jude. 1995. Coping with environmental and tort claims. Management Accounting (March): 27-31.

De Villiers, C. and C. J. van Staden. 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society 31(8): 763-781.

Diaz, L. C. 1984. Social cost/benefit analysis. Accountants Journal 34(1): 5-11. 

Dierkes, M. and L. E. Preston. 1977. Corporate social accounting reporting for the physical environment: A critical review and implementation proposal. Accounting, Organizations and Society 2(1): 3-22.

Ditz, D. J. Ranganathan and R. Banks. 1995. Green Ledgers: Case Studies in Corporate Environmental Accounting. World Resources Institute.

Dixon, L. J. and J. M. Thornton Jr. 1972. The costs of cleaning up pollution. Management Accounting (November): 13-17, 22.

Dollinger, M. J. 1984. Environmental boundary spanning and information processing effects on organizational performance. The Academy of Management Journal 27(2): 351-368. (JSTOR link).

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Nuclear decommissioning costs: The impact of recoverability risk on valuation. Journal of Accounting and Economics (April): 207-230. 

Dugan, M. T. and K. A. Shriver. 1988. The importance of an environmental criterion in applied business research. Issues In Accounting Education (Spring): 42-47.

Dutta, S. and R. Lawson. 2008. Broadening value chain analysis for environmental factors. Cost Management (March/April): 5-14.

Dutta, S. K. and R. A. Lawson. 2009. Aligning performance evaluation and reward systems with corporate sustainability goals. Cost Management (November/December): 15-23.

Dzinkowski, R. 2007. Saving the environment. Strategic Finance (July): 50-53.

Economy, E. and K. Lieberthal. 2007. Scorched earth. Will environmental risks in China overwhelm its opportunities? Harvard Business Review (June): 88-96.

Egri, C. P. and S. Herman. 2000. Leadership in the North American environmental sector: Values, leadership styles, and contexts of environmental leaders and their organizations. The Academy of Management Journal 43(4): 571-604. (JSTOR link).

Ehrenfeld, J. 2004. Searching for sustainability: No quick fix. Reflections: The Sol Journal of Knowledge, Learning, and Change 5(8): 137-149.

Ehrenfeld, J. R. 2005. The roots of sustainability. MIT Sloan Management Review (Winter): 23-25.

Ekins, P. 2000. Economic growth and environmental sustainability: The prospects for green growth. Routledge.

Enander, R. T. 1995. Hazardous Waste Tracking and Cost Accounting Practice. Lewis Publishers, Inc.

Engels, A. 2009. The European emissions trading scheme: An exploratory study of how companies learn to account for carbon. Accounting, Organizations and Society 34(3-4): 488-498.

Freedman, M. and A. J. Stagliano. 2008. Accounting disclosures of toxics release inventory for 2002. Accounting and the Public Interest (8): 21-38.

Epstein, M. J. 1996. Accounting for product take-back. Management Accounting (August): 29-33. (Related to identifying and tracking environmental costs).

Epstein, M. J. 1996. Measuring Corporate Environmental Performance. Chicago: Irwin Professional Publishing.

Epstein, M. J. 2008. Implementing corporate sustainability: Measuring and managing social and environmental impacts. Strategic Finance (January): 24-31. (A corporate sustainability model).

Epstein, M. J. 2008.  Making Sustainability Work: Best Practices in Managing and Measuring Corporate Social, Environmental and Economic Impacts. Berrett-Koehler Publishers.

Epstein, M. J. and J. J. Epstein. 1995. Measuring Corporate Environmental Performance. McGraw-Hill.

Epstein, M. J. and M. Roy. 1997. Integrating environmental impacts into capital investment decisions. Greener Management International: The Journal of Corporate Environmental Strategy and Practice (Spring): 69-87.

Epstein, M. J. and M. Roy. 1997. Environmental management to improve corporate profitability. Journal of Cost Management (November/December): 26-34.

Epstein, M. J. and P. S. Wisner. 2005. Managing and controlling environmental performance: Evidence from Mexico. Advances in Management Accounting (14): 115-137.

Epstein, M. J. and S. D. Young. 1999. Greening with EVA. Management Accounting (January): 45-49. (Summary).

Epstein, M. J., A. R. Buhovac and K. Yuthas. 2010. Implementing sustainability. Strategic Finance (April): 40-47.

Estafen, B. D. 1971. Methods for management research in the 1970's: An ecological systems approach. The Academy of Management Journal 14(1): 51-64. (JSTOR link).

Estes, R. 1992. Social accounting past and future: Should the profession lead, follow - or just get out of the way? Advances In Management Accounting (1): 97-108.  (Note and Summary).

Esty, D. and A. Winston. 2009. Green to Gold: How Smart Companies Use Environmental Strategy to Innovate, Create Value, and Build Competitive Advantage. Wiley.

Ethridge, J. R. and V. Rogers. 1997. Transactions that may prompt environmental reporting problems. Management Accounting (July): 57-58.

Eynon, G. and K. Stevens. 1996. Instructional case: Ethical dilemmas in reporting environmental liabilities. Issues In Accounting Education (Fall): 393-417.

Flannery, B. L. and D. R. May. 2000. Environmental ethical decision making in the U.S. metal-finishing industry. The Academy of Management Journal 43(4): 642-662. (JSTOR link).

Fleischman, R. K. and K. Schuele. 2006. Green accounting: A primer. Journal of Accounting Education 24(1): 35-66.

Fornaro, J. M., K. A. Winkelman and D. Glodstein. 2009. Accounting for emissions. Journal of Accountancy (July): 40-47.

Frew, D. R. 1973. Pollution: Can the people be innocent while their systems are guilty? The Academy of Management Journal 16(3): 527-530. (JSTOR link).

Friedman, T. L. 2009. Hot, Flat, and Crowded. Picador / Farrar, Straus and Giroux.

Frost, G. R. 2007. The introduction of mandatory environmental reporting guidelines: Australian evidence. Abacus 43(2): 190-216.

Funk, K. 2003. Sustainability and performance. MIT Sloan Management Review (Winter): 65-70.

Gabrielli de Azevedo, J. S. 2009. The greening of Petrobras. Harvard Business Review (March): 43-47.

Gamble, G. O., K. Hsu, D. Kite and R. R. Radtke. 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons (September): 34-54.

Gates, S. and C. Germain. 2010. Integrating sustainability measures into strategic performance measurement systems: An empirical study. Management Accounting Quarterly (Spring): 1-7.

Ginsberg, J. M. and P. N. Bloom. 2004. Choosing the right green marketing strategy. MIT Sloan Management Review (Fall): 79-84.

Golicic, S. K., C. N. Boerstler and L. M. Ellram. 2010. 'Greening' transportation in the supply chain. MIT Sloan Management Review (Winter): 47-55.

Gray, R. 1992. Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability. Accounting, Organizations and Society 17(5): 399-425.

Gray, R. 2010. Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society 35(1): 47-62.

Gray, R. and Bebbington, J. 2001. Accounting for the Environment. Sage Publications.

Gregg, E. S. 1923. The business significance of oil-burning ships. Harvard Business Review (October): 43-48

Grinnell, D. J. and H. G. Hunt III. 1999. Capital budgeting for pollution prevention. Journal of Cost Management (July/August): 3-9.

Grinnell, D. J. and H. G. Hunt III. 2000. Development of an integrated course in accounting: A focus on environmental issues. Issues In Accounting Education (February): 19-42.

Hall, J. and H. Vredenburg. 2003. The challenges of innovating for sustainable development. MIT Sloan Management Review (Fall): 61-68.

Hammer, B. and C. H. Stinson. 1995. Managerial accounting and environmental compliance costs. Journal of Cost Management (Summer): 4-10. (Summary).

Hanninen, S. 1995. Accountability lost?: An environmental struggle over the economic feasibility of incineration. Accounting, Organizations and Society 20(2-3): 175-192.

Haripriya, G. S. 2000. Integrating forest resources into the system of national accounts in Maharashtra, India. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 143-156.

Harries-Jones, P. 1995. A Recursive Vision: Ecological Understanding and Gregory Bateson. University of Toronto Press.

Harris, M. and I. Fraser. 2002. Natural resource accounting in theory and practice: A critical assessment. The Australian Journal of Agricultural and Resource Economics (46): 139-192.

Harvard Business Review. 2008. The green conversation. Harvard Business Review (September): 58, 60, 62.

Harvard Business Review. 2010. What we're watching in...Green business. Harvard Business Review (May): 24-30.

Hassan, R. M. 2000. Improved measure of the contribution of cultivated forests to national income and wealth in South Africa. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 157-176.

Heal, G. 2000. Nature and the Marketplace. Island Press.

Hecht, J. 2000. Lessons learned from environmental accounting: Findings from nine case studies. Washington D.C.: IUCN.

Hecht, J. E. 2005. National Environmental Accounting: Bridging the Gap between Ecology and Economy. RFF Press.

Henderson, J. 1968. Should business tackle society's problems. Harvard Business Review (July/August): 80. 

Hendrickson, J. and P. E. Juras. 2000. Silver Lining Portrait Studios, Inc.: An exploration of environmental accounting. Strategic Finance (October): 77-81.

Henri, J. and M. Journeault. 2010. Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society 35(1): 63-80.

Henriques, I. and P. Sadorsky. 1999. The relationship between environmental commitment and managerial perceptions of stakeholder importance. The Academy of Management Journal 42(1): 87-99. (JSTOR link).

Herbohn, K. 2005. A full cost environmental accounting experiment. Accounting, Organizations, and Society 30(6): 519-536.

Hoffman, A. J. 1999. Institutional evolution and change: Environmentalism and the U.S. chemical industry. The Academy of Management Journal 42(4): 351-371. (JSTOR link).

Holthausen, R. W. 1994. Discussion of estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 211-219. (JSTOR link).

Hopkins, M. 2009. What executives don't get about sustainability (and further notes on the profit motive). MIT Sloan Management Review (Fall): 35-40.

Hopkins, M. S. 2009. 8 reasons sustainability will change management (that you never though of). MIT Sloan Management Review (Fall): 27-30.

Hopkins, M. S. 2009. Sustainability, but for managers. MIT Sloan Management Review (Spring): 11-15.

Hopkins, M. S. 2009. What the 'green' consumer wants. MIT Sloan Management Review (Summer): 87-89.

Hopwood, A. G. 2009. Accounting and the environment. Accounting, Organizations and Society 34(3-4): 433-439.

Horan, R. D., J. Hrubovack, J. S. Shortle and E. H. Bulte. 2000. Accounting for the distributional impacts of policy in the green accounts. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May 2000): 95-108.

Hughes, K. E. II. 2000. The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review (April): 209-228. (JSTOR link).

Hughes, S. B. and D. M. Willis. 1995. How quality control concepts can reduce environmental expenditures. Journal of Cost Management (Summer): 15-19. (Summary).

Huizing, A. and H. C. Dekker. 1992. The environmental issue on the Dutch political market. Accounting, Organizations and Society 17(5): 427-448.

Huizing, A. and H. C. Dekker. 1992. Helping to pull our planet out of the red: An environmental report of BSO/Origin. Accounting, Organizations and Society 17(5): 449-458.

Hujsak, J. 2010. Sustainability, globalization, and economic pragmatism. Cost Management (March/April): 16-23.

Hutchinson, P. D., D. W. Johnson and J. L. Reck. 1998. An investigation of the information content of an environmental disclosure in the oil and gas industry. Oil, Gas & energy Quarterly 46(4): 1495-1505.

Institute of Management Accountants. 1995. Implementing Corporate Environmental Strategies. Institute of Management Accountants.

Institute of Management Accountants. 1996. Tools and Techniques of Environmental Accounting for Business Decisions. Institute of Management Accountants.

Jackson, D. 2000. The New National Accounts. Edward Elgar.

Jackson, M. W. 1992. Goethe's economy of nature and the nature of his economy. Accounting, Organizations and Society 17(5): 459-469.

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part I. Centralization of enterprise. Journal of Accountancy (January): 211-223.

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part II. Centralization of power production. Journal of Accountancy (February): 288-299.

Jensen, J. A. and H. G. Larson. 1980. Records management for pollution abatement programs: Meeting EPA requirements. Management Accounting (March): 37-41, 49.

Jensen, R. E. 1976. Phantasmagoric Accounting: Research and Analysis of Economic, Social and Environmental Impact of Corporate Business. American Accounting Association.

Johnson, H. T. 1997. A different perspective on quality: Bringing management to life. Deming Electronic Network Keynote address.  http://deming.ces.clemson.edu/pub/den/deming_johnson1.htm. (DEN link).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Johnson, H. T. and A. Broms. 2000. Profit Beyond Measure: Extraordinary Results through Attention to Work and People. New York: The Free Press. (Summary).

Johnson, L. T. 1993. Research on environmental reporting.  Accounting Horizons (September): 118-123.

Johnson, M. W. and J. Suskewicz. 2009. How to jump-start the clean tech economy. Harvard Business Review (November): 52-60.

Johansson, P. 1994. Cost-Benefit Analysis of Environmental Change. Cambridge University Press.

Joshi, S., R. Krishnan and L. Lave. 2001. Estimating the hidden costs of environmental regulation. The Accounting Review (April): 171-198. (JSTOR link).

Kennedy, J., T. Mitchell and S. E. Sefcik. 1998. Disclosure of contingent environmental liabilities: Some unintended consequences? Journal of Accounting Research (Autumn): 257-277. (JSTOR link).

King, A. A. and M. J. Lenox. 2000. Industry self-regulation without sanctions: The chemical industry's responsible care program. The Academy of Management Journal 43(4): 698-716. (JSTOR link).

Kinney, W. R. Jr. 1969. An environmental model for performance measurement in multi-outlet businesses. Journal of Accounting Research (Spring): 44-52. (JSTOR link).

Kite, D. 1995. Capital budgeting: Integrating environmental impact. Journal of Cost Management (Summer): 11-14. (Summary).

Kite, D., T. J. Louwers and R. R. Radtke. 1996. Ethics and environmental auditing: An investigation of environmental auditors' levels of moral reasoning. Behavioral Research In Accounting (8 Supplement): 200-214.

Klassen, R. D. and D. C. Whybark. 1999. The impact of environmental technologies on manufacturing performance. The Academy of Management Journal 42(6): 599-615. (JSTOR link). 2000. Errata. The Academy of Management Journal 43(4): 783. (JSTOR link).

Kohn, R. E. and D. E. Burlingame. 1971. Air quality control model combining data on morbidity and pollution abatement. Decision Sciences 2(3): 300-310.

Kreuze, J. G. and G. E. Newell. 1994. ABC and life-cycle costing for environmental expenditures. Management Accounting (February): 38-42.

Kreuze, J. G., G. E. Newell and S. J. Newell. Environmental disclosures: What companies are reporting. Management Accounting (July): 37-40, 42-43.

Kunes, T. P. 2001. A green and lean workplace? Strategic Finance (February): 70-73, 83.

Lanen, W. N. 1999. Waste minimization at 3M Company: A field study of nonfinancial performance measurement. Journal of Management Accounting Research (11): 29-43. (Summary).

Lange, G., R. M. Hassan, K. Hamilton and M. Jiwanji. 2003. Environmental Accounting in Action: Case Studies from Southern Africa. Edward Elgar Publishing. 

Lash, J. and F. Wellington. 2007. Competitive advantage on a warming planet. Harvard Business Review (March): 94-102.

Lawrence, C. M. and A. C. Butler. 1995. Legacy costing, fuzzy systems theory, and environmentally conscious manufacturing. Advances in Management Accounting (4): 103-126.

Lawrence, J. E. and D. Cerf. 1995. Management and reporting of environmental liabilities. Management Accounting (August): 48-54. (Summary).

Lehman, G. 1999. Disclosing new worlds: A role for social and environmental accounting and auditing. Accounting, Organizations and Society 24(3): 217-241.

Lin, S. A. Y., R. E. Kohn and D. E. Burlingame. 1972. Air quality control model combining data on morbidity and pollution abatement. Decision Sciences 3(2): 144-146.

Linowes, D. 1971. Social responsibility of the profession. Journal of Accountancy (January): 67.

Lockhart, J. and A. Taylor. 2007. Environmental considerations in product mix decisions using ABC and TOC. Management Accounting Quarterly (Fall): 13-21.

Lockwood, C. 2006. Building the green way. Harvard Business Review (June): 129-137.

Lohmann, L. 2009. Toward a different debate in environmental accounting: The cases of carbon and cost-benefit. Accounting, Organizations and Society 34(3-4): 499-534.

Lomborg, B. 2001. The Skeptical Environmentalist: Measuring the Real State of the World. Cambridge University Press.

Lomborg, B. 2004. Global Crises, Global Solutions. Cambridge University Press.

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