It is not only a theoretical basis forenvironmentalmanagement accounting, but also the theoretical basis for the government implementation of environmental management.
First, Congress has authorized the Cobell settlement, an agreement that will resolve the 14-year, highly contentious class action lawsuit regarding the U.S. government's trust management and accounting of individual American Indian trust accounts.
Understanding what methods of reporting misconduct are effective could help corporate management, government policy makers and accounting researchers to assess the effectiveness of their internal compliance programs.
One of my amusements over the last few days has been reading the testimony of David L. McClure of the GovernmentAccounting Office before the House Subcommittee on GovernmentManagement Information and Technology regarding this proposed new position.