Critical Analysis of Strategic EnvironmentalManagement Accounting of Gadenne andZaman(2002)
Keywords:
Environment, Strategic AccountingAbstract
In this paper I am going to critically evaluate an article on “Strategic Environmental Management Accounting” written by Gadenne and Zaman (2002) which was published in the Journal of Environmental Assessment Policy and Management. The title partially misguided the reader and I feel that the title is not fully reprehensive of the content. To select the sample
size the researchers have used quota sampling but it gives no assurance that the sample is representative of the variables being studied. This method is popular in marketing research but not accounting research. For data collection the authors have used mail questionnaire method which could be biased and incorrect if the questionnaire designed badly. The research concludes that Australian companies measured environmental induced cost in monetary and non monetary forms and to be reported in the notes to the financial reports. This conclusion seems to be a valued conclusion but the authors fail to demonstrate what would be the best method to allocate the environmental cost to the product cost or price
