Environmental Accounting: Pollution Permits or Selling the Environment

Author: Lehman G.  

Publisher: Academic Press

ISSN: 1045-2354

Source: Critical Perspectives on Accounting, Vol.7, Iss.6, 1996-12, pp. : 667-676

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Abstract

This paper critically reviews Wambsganss and Sanford's "The Problem with Reporting Pollution Allowances". It argues that environmental accounting on the cost basis fails to tackle the urgencies of the environmental issue. Ultimately, environmental accounting will prove destructive of nature because it does not contextualise the relationships between humanity and nature.