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Auditing and Environmental Expertise: Between Protest and Professionalisation

Auditing and Environmental Expertise: Between Protest and Professionalisation Recent initiatives in environmental audit prompt questions about the nature of the technical expertise upon which such practices may depend. At the heart of these practices lie expert constructions of environmental risk. It is suggested, on the basis of a deconstructed principal‐agent framework, that accounting‐based environmental audits have the potential to constrain social perceptions of corporate accountability and environmentally‐relevant action. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Auditing and Environmental Expertise: Between Protest and Professionalisation

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Publisher
Emerald Publishing
Copyright
Copyright © 1991 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579110141751
Publisher site
See Article on Publisher Site

Abstract

Recent initiatives in environmental audit prompt questions about the nature of the technical expertise upon which such practices may depend. At the heart of these practices lie expert constructions of environmental risk. It is suggested, on the basis of a deconstructed principal‐agent framework, that accounting‐based environmental audits have the potential to constrain social perceptions of corporate accountability and environmentally‐relevant action.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Sep 1, 1991

Keywords: Environmental audit; Environmental risk assessment

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