Expertise and the construction of relevance: Accountants and environmental audit

Accounting, Organizations and Society - Tập 22 - Trang 123-146 - 1997
Michael Power1
1London School of Economics and Political Science, U.K.

Tài liệu tham khảo

Aalders, 1993, Regulation and in-company environmental management in the Netherlands, Law and Policy, 75, 10.1111/j.1467-9930.1993.tb00095.x Abbott, 1988 Almgren, 1989, Environmental audit—a new idea in Swedish environmental work, 63 Armstrong, 1985, Changing management control strategies: the role of competition between accounting and other organizational professions, Accounting, Organizations and Society, 10, 129, 10.1016/0361-3682(85)90012-1 Ashmore, 1993, The eco-audit specialists register Ayres, 1992 Beck, 1992 Blokdijk, 1992, The environment and the audit profession, European Accounting Review, 437, 10.1080/09638189200000034 Boden, 1993, Living dangerously: environmental audits in British Local Authorities Bourdieu, 1990, Codification, 76 BP PLC, 1993 Bregman, 1994, Environmental performance review: self-regulation in environmental law, 207 Brewer, 1994, ISO 9000 standards: an emerging CPA service area, Journal of Accountancy, 63 BSI, 1993 Caine, 1993, Environmental auditors registration and training: the need for accreditation from within the consultancy service industry CEC, 1993, Council Regulation (EEC) No 1836/93 of 29th June 1993 allowing voluntary participation by companies in the industrial sector in a Community Eco-Management and Audit Scheme, Official Journal, Vol. 36, L 168 CEC DG XI/ UK DoE, 1993 CEC DGXI, 1995 CICA, 1992 Collins, 1985 Coopers & Lybrand Deloitte, 1990 Coopers & Lybrand Deloitte, 1991 Coopers & Lybrand, 1994, The overload question—some solutions, Quarterly Accounting Briefing, 3, 1 Cowell, 1989, Environmental audit in the BP Group, 32 Dean, 1993, Standards of consultancy for the public good—the perspective of the local authority Dennis, 1993, Contaminated land audits: practical aspects, Eco-Management and Audit, 1, 22, 10.1002/ema.172 Dewar, 1993, Environmental audit: the fourth E, Managerial Auditing Journal, 6, 7 Dezalay, 1995, “Turf battles” or “class struggles”: the internationalization of the market for expertise in the “professional society”, Accounting, Organizations and Society, 20, 331, 10.1016/0361-3682(94)00025-Q Douglas, 1987 Elkington, 1990 FEE, 1993 Gale, 1995, The Canadian standards association's approach to environmental auditing, Eco-Management and Auditing, 3, 36, 10.1002/ema.203 Gambetta, 1994, Godfather's gossip, Archive of European Sociology, 199, 10.1017/S0003975600006846 Grabosky, 1994, Green markets: environmental regulation by the private sector, Law and Policy, 419, 10.1111/j.1467-9930.1994.tb00132.x Graham-Bryce, 1988, The approach to environmental auditing in the Royal Dutch/Shell Group of companies, 8 Gray, 1995, The greening of enterprise: an exploration of the (non) role of environmental accounting and environmental accountants in organizational change, Critical Perspectives on Accounting, 211, 10.1006/cpac.1995.1021 Gray, 1991, The environmental audit: green gauge or whitewash?, Managerial Auditing Journal, 4, 17 Gray, 1993 Grayson, 1992 Gunningham, 1993, Environmental audit as a regulatory strategy: prospects and reform, Sydney Law Review, 492 Halliday, 1993, Quality uncontrolled, Accountancy, 48 Hajer, 1994, /ldVerinnerlijking/rd: the limits to a positive management approach, 167 Hemming, 1993, The EC eco-management and audit regulation: experiences from the pilot exercise, Eco-Management and Auditing, 1, 3, 10.1002/ema.168 Hill, 1993, Professional development of environmental audit practitioners Hillary, 1993 Huizing, 1992, The environmental issue on the Dutch political market, Accounting, Organizations and Society, 17, 427, 10.1016/0361-3682(92)90039-U Hunt, 1993 ICAEW, 1992 ICAEW, 1995 ICC, 1991 IEA, 1991 IFAC, 1995 IIA, 1993 Jasanoff, 1987, Contested boundaries in policy relevant science, Social Studies in Science, 195, 10.1177/030631287017002001 KPMG, 1995, Principles or rules?, 1 Kirkham, 1993, Gender and the construction of the professional accountant, Accounting, Organizations and Society, 18, 507, 10.1016/0361-3682(93)90002-N Lasch, 1979 Ledgerwood, 1994 Lovelock, 1993, Landfill auditing: beyond compliance—a brief review of auditing for waste management facilities, Eco-Management and Auditing, 1, 32, 10.1002/ema.174 Meyer, 1992, Institutionalised organizations: formal structure as myth and ceremony, 21 NACCB, 1995 Oest, 1994, What opportunities do the international quality standards offer CPAs with manufacturing clients or employers?, Journal of Accountancy, 60 Oliver, 1989, Registering environmental assessors in California USA, Environmental Auditor, 1, 21 Orts, 1995, Reflexive environmental law, Northwestern University Law Journal, 1227 Ost, 1994, A game without rules: the ecological self-organization of firms, 337 1992 Palmisano, 1989, Environmental auditing: past, present and future, Environmental Auditor, 1, 7 Pentland, 1993, Getting comfortable with the numbers: auditing and the micro-production of macro-order, Accounting, Organizations and Society, 18, 605, 10.1016/0361-3682(93)90045-8 Plaut, 1989, Allied Signal Inc. Health, Safety and Environmental Surveillance Programme, 5 Power, 1992, The politics of brand accounting in the United Kingdom, European Accounting Review, 39, 10.1080/09638189200000003 Power, 1994 Power, 1996, Making things auditable, Accounting, Organizations and Society, 21, 289, 10.1016/0361-3682(95)00004-6 Power, 1997 Priznar, 1990, Trends in environmental auditing, Environmental Law Reporter, 20, 10179 Radcliffe, 1994, The management of professional enterprises and regulatory change: British accountancy and the Financial Services Act 1986, Accounting, Organizations and Society, 19, 601, 10.1016/0361-3682(94)90026-4 Riesel, 1991, Environmental action program model, Cardozo Law Review, 1296 Robson, 1994, The ideology of professional regulation and the markets for accounting labour: three episodes in the recent history of the UK accountancy profession, Accounting, Organizations and Society, 19, 527, 10.1016/0361-3682(94)90022-1 Rose, 1992, Political power beyond the state: problematics of government, British Journal of Sociology, 173, 10.2307/591464 Rousseau, 1988, France's experience with self-monitoring to combat industrial pollution, Vol. 11, 22 Roussey, 1992, Auditing environmental liabilities, Auditing: A Journal of Practice and Theory, 11, 47 Royal Society, 1992 Salter, 1992 Sammalisto, 1995, Quality auditors and environmental auditors: can these two roles be combined, Eco-Management and Auditing, 3, 57, 10.1002/ema.209 Sanehi, 1991, Audit to test green credentials, Financial Times Sikka, 1995, The power of “independence”: defending and extending the jurisdiction of accounting in the United Kingdom, Accounting, Organizations and Society, 20, 547, 10.1016/0361-3682(94)00027-S Simmons, 1992, Responsible care: trust, credibility and environmental management, 201 Simmons, 1994, State, market and mutual regulation? Socio-Economic dimensions of the environmental regulation of business 1989 Specht, 1994, Environmental auditing: approaches of the US and Canadian professions, Journal of International Accounting, Auditing and Taxation, 3, 115, 10.1016/1061-9518(94)90012-4 Stittle, 1992, A sound way to move into a greener world, Accountancy Age, 20 Sykes, 1993, Land audits: law and practice, Eco-Management ana Auditing, 1, 27, 10.1002/ema.173 Syrrist Per, 1989, A systematic approach to environmental auditing in Norsk Hydro, 55 1994 Van Cleve, 1991, The changing intersection of environmental auditing, environmental law and environmental policy, Cardozo Law Review, 1215 Von Röpenack, 1993, Piloting the EC eco-management and audit scheme: the experience of BSB Recycling GmbH, Germany, Eco-Management and Auditing, 1, 7, 10.1002/ema.169 Veldhuizen, 1989, Noranda Inc's environmental auditing programme, 80 Wade, 1995, Internal environmental audits: the roles of the internal audit department, Eco-Management and Auditing, 3, 24, 10.1002/ema.201 Welford, 1992 Willmott, 1986, Organizing the profession: a theoretical and historical examination of the development of the major accountancy bodies in the UK, Accounting, Organizations and Society, 11, 555, 10.1016/0361-3682(86)90036-X Woolston, 1993 Wynne, 1989, Establishing the rules of laws: constructing expert authority, 23 Zuber, 1992, Assessing environmental risk, Journal of Accountancy, 43