{"id":"https://openalex.org/W2079088407","doi":"https://doi.org/10.1108/eb060677","title":"A Review of Accountant and Corporate Involvement in Environmental Accounting in New Zealand","display_name":"A Review of Accountant and Corporate Involvement in Environmental Accounting in New Zealand","publication_year":1996,"publication_date":"1996-02-01","ids":{"openalex":"https://openalex.org/W2079088407","doi":"https://doi.org/10.1108/eb060677","mag":"2079088407"},"language":"en","primary_location":{"id":"doi:10.1108/eb060677","doi":"https://doi.org/10.1108/eb060677","is_oa":false,"landing_page_url":"https://doi.org/10.1108/eb060677","pdf_url":null,"source":{"id":"https://openalex.org/S164507624","display_name":"Asian Review of Accounting","issn_l":"1321-7348","issn":["1321-7348","1758-8863"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Review of Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010868641","display_name":"Howard Davey","orcid":"https://orcid.org/0000-0002-8331-5184","observed_orcids":["https://orcid.org/0000-0002-8331-5184"]},"institutions":[{"id":"https://openalex.org/I52179390","display_name":"University of Waikato","ror":"https://ror.org/013fsnh78","country_code":"NZ","type":"education","lineage":["https://openalex.org/I52179390"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Howard Davey","raw_affiliation_strings":["The University of Waikato, NEW ZEALAND"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Waikato, NEW ZEALAND","institution_ids":["https://openalex.org/I52179390"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043307121","display_name":"Raelyn Coombes","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Raelyn Coombes","raw_affiliation_strings":["Tauranga, NEW ZEALAND"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tauranga, NEW ZEALAND","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.9524,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.93236439,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"4","issue":"2","first_page":"100","last_page":"124"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9258000254631042,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9258000254631042,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.06920000165700912,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":1.0},{"id":"https://openalex.org/keywords/role-of-accountants","display_name":"role of accountants","score":0.8579999804496765},{"id":"https://openalex.org/keywords/corporate-environmental-disclosure","display_name":"corporate environmental disclosure","score":0.6899999976158142},{"id":"https://openalex.org/keywords/new-zealand-firms","display_name":"New Zealand firms","score":0.7210000157356262},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.9259999990463257},{"id":"https://openalex.org/keywords/government-departments","display_name":"government departments","score":0.8880000114440918},{"id":"https://openalex.org/keywords/environmental-regulation","display_name":"environmental regulation","score":0.4359999895095825}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.9005763530731201},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.7628475427627563},{"id":"https://openalex.org/C2994197053","wikidata":"https://www.wikidata.org/wiki/Q106511942","display_name":"Environmental reporting","level":2,"score":0.6157554984092712},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.607340931892395},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5806725025177002},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4668451249599457},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.4601178467273712},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.43204280734062195},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3762613534927368},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/eb060677","doi":"https://doi.org/10.1108/eb060677","is_oa":false,"landing_page_url":"https://doi.org/10.1108/eb060677","pdf_url":null,"source":{"id":"https://openalex.org/S164507624","display_name":"Asian Review of Accounting","issn_l":"1321-7348","issn":["1321-7348","1758-8863"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Review of Accounting","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:ara000:eb060677","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/eb060677.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:arapps:eb060677","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/eb060677/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W155443198","https://openalex.org/W581193972","https://openalex.org/W636185208","https://openalex.org/W638688264","https://openalex.org/W1582180548","https://openalex.org/W1989088847","https://openalex.org/W2007144267","https://openalex.org/W2042010006","https://openalex.org/W2050759236","https://openalex.org/W2081459636","https://openalex.org/W2094230229","https://openalex.org/W2109891445","https://openalex.org/W2912338621","https://openalex.org/W4206822939"],"related_works":["https://openalex.org/W2007144267","https://openalex.org/W2012848979","https://openalex.org/W2074474822","https://openalex.org/W2344949948","https://openalex.org/W7206576511","https://openalex.org/W2504508277","https://openalex.org/W7207210653","https://openalex.org/W4285041451","https://openalex.org/W2316448705","https://openalex.org/W2252399360"],"abstract_inverted_index":{"There":[0],"is":[1,24],"considerable":[2],"emphasis":[3],"in":[4,32,74],"the":[5,8,41,55,68,90],"literature":[6],"upon":[7,16],"development":[9],"of":[10,28,43,54,71],"environmental":[11,33,49,72],"accounting":[12,34,73],"and":[13,46,64],"some":[14],"focus":[15],"theoretical":[17],"perspectives":[18],"on":[19],"their":[20],"regulation,":[21],"but":[22],"there":[23],"much":[25],"less":[26],"evidence":[27],"an":[29],"actual":[30],"involvement":[31],"practices":[35],"by":[36],"accountants.":[37],"This":[38],"paper":[39],"considers":[40],"response":[42],"NZ":[44,75],"organisations":[45],"accountants":[47,83],"to":[48,87,89],"accounting.":[50],"A":[51],"questionnaire":[52],"survey":[53],"top":[56],"200":[57],"New":[58],"Zealand":[59],"companies,":[60],"State":[61],"Owned":[62],"Enterprises":[63],"government":[65],"departments":[66],"confirmed":[67],"low":[69],"level":[70],"business.":[76],"Even":[77],"where":[78],"these":[79],"activities":[80],"were":[81],"undertaken,":[82],"did":[84],"not":[85],"seem":[86],"be":[88],"forefront.":[91]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}