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Lake Pedder: Accounting, environmental decision-making, nature and impression management
journal contribution
posted on 2023-05-19, 07:58 authored by Hrasky, S, Jones, MThis paper looks at the role of accounting in a major environmental infrastructural project, the flooding of Lake Pedder in Tasmania in the 1960s. This was a contentious political decision in which accounting information was important and decisive. The paper found that accounting was used selectively and creatively to legitimate decision-making supporting a cost-benefit calculus. Environmental considerations were rendered invisible, marginalised and excluded from the evaluation. Accounting was used as an impression management tool through selectivity, bias and enhancement. It provides a rare illustration of the limitations of accounting for an infrastructural environmental decision using a real life, in depth case study.
History
Publication title
Accounting ForumVolume
40Issue
4Pagination
285-299ISSN
0155-9982Department/School
TSBEPublisher
Elsevier LtdPlace of publication
United KingdomRights statement
Copyright 2016 Elsevier Ltd.Repository Status
- Restricted