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Lake Pedder: Accounting, environmental decision-making, nature and impression management

Research output: Contribution to journalArticle

  • Susan Hrasky
  • Michael J Jones
Original languageEnglish
Pages (from-to)285-299
Number of pages14
JournalAccounting Forum
Volume40
Issue number4
Early online date25 Aug 2016
DOIs
DateAccepted/In press - 24 Jun 2016
DateE-pub ahead of print - 25 Aug 2016
DatePublished (current) - Dec 2016

Abstract

This 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.

    Research areas

  • Environmental decision-making, Environmental externalities, Impression management, Lake Pedder

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    Rights statement: This is the accepted author manuscript (AAM). The final published version (version of record) is available online via Elsevier at http://dx.doi.org/10.1016/j.accfor.2016.06.005. Please refer to any applicable terms of use of the publisher.

    Accepted author manuscript, 540 KB, PDF document

    Licence: CC BY-NC-ND

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