The North American environmental accounting research landscape

Authored by: Stacy L. Chavez , Andrea M. Romi

Routledge Handbook of Environmental Accounting

Print publication date:  March  2021
Online publication date:  March  2021

Print ISBN: 9780367152338
eBook ISBN: 9780367152369
Adobe ISBN:

10.4324/9780367152369-27

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Abstract

North America (NA) provides a unique and dynamic landscape for environmental accounting research (EAR), particularly with respect to Canada and the United States of America. NA sustains a variety of ecosystems, terrain, climate, and cultural diversity, all potentially influenced by climate change. In a region plagued with an ever-growing carbon footprint, a focus on unyielding growth and consumption, continuously increasing income inequality, and a portion of the population which formally denies the existence of climate change altogether, research on environmental accounting is distinctive. NA EAR examines various industries and topics, with oil and gas and disclosure emerging as dominate themes. Additionally, researchers employ numerous theoretical lenses, with an inclination toward legitimacy theory. In this chapter, we outline the long history of EAR within NA, describe many unresolved issues, and discuss limitations and possible avenues for future work.

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