Environmental Cost Accounting in Italy: A Research Note

21 Pages Posted: 1 Oct 2009

Date Written: September 30, 2009


The purpose of the paper is to identify the reasons for corporate adoptions of environmental information in their internal decision-making processes. The focus on the reasons helps understand manager practices and analyse the role played by cost management in solving environmental concerns.

The study adopts an explorative research approach. The research method is based on field studies of 8 business organizations. The study is supported by the eco-efficiency theory. In order to solve difficulties in interviewing the managers, the study adopted the scheme of a structured questionnaire. Additional phone interviews were conducted.

The findings reveal that environmental accounting information is rather qualified to support internal decision-making processes and external communication. They confirmed the gap between corporate headquarters communication and business organization attitude. The findings show rather poor awareness of the relationship between environmental and economic performance but growing awareness of the positive relation between environmental stance and company image.

The study is focused on 8 business organizations therefore the results are not extended beyond the respondents.

The analysis highlights why environmental information is used and why environmental costs are measured so as to investigate the reasons for their adoption within business organizations, to improve the effectiveness of environmental information and help the diffusion of environmental cost accounting practices.

The study identifies the reasons for the adoption of environmental information in internal decision-making processes, the gaps in the coherent adoption of environmental criteria and highlights elements useful in tracing the pathways for further research on environmental cost accounting practices.

Keywords: Research paper, environmental information, environmental costs, internal decision-making processes, cost management, ecoefficiency theory

JEL Classification: M40, M41, M14

Suggested Citation

Marelli, Alessandro and Miolo Vitali, Paola, Environmental Cost Accounting in Italy: A Research Note (September 30, 2009). Available at SSRN: https://ssrn.com/abstract=1480608 or http://dx.doi.org/10.2139/ssrn.1480608

Alessandro Marelli (Contact Author)

University of Teramo ( email )

Campus Coste S. Agostino
Via R. Balzarini 1, Località Colleparco
Teramo, TE 64100

Paola Miolo Vitali

University of Pisa ( email )

Lungarno Pacinotti, 43
Pisa PI, 56126

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