Title

Who's doing environmental accounting? A survey of NSW dairy farms

Document Type

Article

Publication details

Harrison, JL & Lamberton, G 2007, 'Who's doing environmental accounting? A survey of NSW dairy farms', Rural Society, vol. 17, no. 2, pp. 182-195.

Published version available from:

http://dx.doi.org/10.5172/rsj.351.17.2.182

Peer Reviewed

Peer-Reviewed

Abstract

Prior research into Australian farmers' environmental accounting practices indicated low levels of adoption together with high levels of self reliance when performing environmental accounting calculations. This paper discusses the results of a survey of 204 NSW dairy farmers which shows a majority of farmers prepare some form of financially oriented environmental accounting information without engaging the rural accounting profession, who are not seen as a critical source of environmental information. Environmental orientation and involvement in discussion groups were found to increase the likelihood of preparation of environmental accounting information. No link was found between education levels, business training or farm size and preparation of environmental accounting information.