A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

Autor/in	Larrinaga, Carlos
Titel	A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"
Quelle	In: Accounting Education, 22 (2013) 4, S.382-384 (3 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2013.817788
Schlagwörter	Stellungnahme; Accounting; Experience; Influences; Decision Making; Administrators; Scores; Environmental Influences; Administrator Evaluation; Sustainability; College Students; Environmental Education; Business; Performance + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Erfahrung; Influence; Einfluss; Einflussfaktor; Decision-making; Entscheidungsfindung; Environmental influence; Umwelteinfluss; Nachhaltigkeit; Collegestudent; Umweltbildung; Umwelterziehung; Umweltpädagogik; Business studies; Wirtschaft; Betriebswirtschaft; Achievement; Leistung
Abstract	In the paper, "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (Wynder, Wellner, and Reinhard 2013), researchers test whether business education and (controller) experience influence decision-makers to consider a longer-term perspective and, particularly, environmental performance. For this purpose, a balanced scorecard that includes environmental indicators in an environmental perspective was provided in experimental conditions to three different sets of individuals who were asked to assess the performance of three managers. Wynder, Wellner, and Reinhard (2013) found in the experiment that education positively influences a longer-term perspective and the consideration of environmental indicators. However, they also found that professional experience does not make any difference in terms of the adoption of a longer-term perspective and, more revealing, goes against the consideration of environmental performance in manager evaluation. In this Commentary of the study conducted by Wynder, Wellner, and Reinhard (2013), the author concentrates on environmental performance, which is the focus of the paper. This commentary states that although the influence of education revealed in the study is encouraging, the crux of the matter is why and how education is not being effective in the transformation of praxis. [For "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (2013), see EJ1108824.] (ERIC).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01