ERIC Number: EJ1108903
Record Type: Journal
Publication Date: 2013
Pages: 3
Abstractor: ERIC
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: N/A
A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"
Larrinaga, Carlos
Accounting Education, v22 n4 p382-384 2013
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.]
Descriptors: Accounting, Experience, Influences, Decision Making, Administrators, Scores, Environmental Influences, Administrator Evaluation, Sustainability, College Students, Environmental Education, Business, Performance
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Opinion Papers; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A