Environmental Accounting; Positive Accounting Theory as an Explanation not a Framework

Abstract: This 5 page paper discusses the statement that positive accounting theory can explain the greening of financial accounting disclosure but that it cannot provide a framework for improving it. The paper considers the link between positive accounting theory (PAT) and how it does or does not explain the increasing disclosure of environmental reporting and whether it provides a framework for such disclosure. The bibliography cites 10 sources.

Filename: TEenvpat.rtf

Pages: 5

---

Catagory: Money & Banking / Corporate Finance

Subcatagory: Accounting & Personal Finance

---