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Professor Markus Milne

Contact

Department: Department of Accounting and Information Systems

Email: markus.milne@canterbury.ac.nz

Direct Dial: +64 3 3693964

Office: Meremere 414

Language: English

About
Research / Creative works
Networks
Projects
Methods & Equipment

Fields of Research

  • Environmental Accounting
  • Discourse theory and analysis
  • Corporate reporting
  • Sustainability
  • Environmentalism
  • Organisational communication
  • Business and Climate Change
  • Triple Bottom Line Reporting

Researcher Summary

Research interests include: the analysis of corporate social & environmental disclosures and triple bottom line reporting; the concept of sustainability and business responses to sustainability; business narratives of nature and the environment and the counter narratives of social movement organisations; organisations and climate change responses; the measurement and assessment of academic accounting research; critiques of journal quality assessments; student-centred learning in accounting education.

Subject Area: Disciplines

  • Accounting and Finance: Accounting; Social & Environmental Accounting
  • Management, Human Resources, Industrial Relations, International Business and Other Business: Management
  • Sociology, Social Policy, Social Work, Criminology and Gender Studies: Social Science

Resources

  • Staff webpage

Prizes and Awards

  • Certified Practicing Accountants of Australia ( 2006 - present )

Research/Scholarly/Creative Works

Journal Articles
  • Jollands S., Burns J. and Milne M. (2020) Lessons from a natural capital case study. Financial Management February: 56-56.
  • Scobie MR., Milne MJ. and Love TR. (2020) Dissensus and democratic accountability in a case of conflict. Accounting, Auditing and Accountability Journal 33(5): 939-964. http://dx.doi.org/10.1108/AAAJ-11-2016-2780.
  • Tregidga H. and Milne M. (2020) Not at our Table: Stakeholder Exclusion and Ant/Agonistic Engagements. Critical Perspectives on Accounting Forthcoming http://dx.doi.org/10.1016/j.cpa.2020.102265.
  • Guthrie J., Parker L., Dumay J. and Milne MJ. (2019) What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection. Accounting, Auditing and Accountability Journal 32(1): 2-25. http://dx.doi.org/10.1108/AAAJ-01-2019-036.
  • Kuruppu S., Milne M. and Tilt C. (2019) Gaining, maintaining and repairing organisational legitimacy: when to report and when not to report. Accounting, Auditing and Accountability Journal 32(7): 2062-2087. http://dx.doi.org/10.1108/AAAJ-03-2013-1282.
  • Birchall SJ., Murphy M. and Milne MJ. (2018) An investigation into the early stages of New Zealand's voluntary carbon market. Carbon Management 9(1): 71-81. http://dx.doi.org/10.1080/17583004.2017.1418596.
  • Feger C., Mermet L., Vira B., Addison PFE., Barker R., Birkin F., Burns J., Cooper S., Couvet D. and Cuckston T. (2018) Four priorities for new links between conservation science and accounting research. Conservation Biology http://dx.doi.org/10.1111/cobi.13254.
  • Gray R. and Milne MJ. (2018) Perhaps the Dodo Should Have Accounted for Humanity? Accounts of Humanity and (Its) Extinction. Accounting, Auditing and Accountability Journal 31(3): 826-848. http://dx.doi.org/10.1108/AAAJ-03-2016-2483.
  • Higgins C., Stubbs W. and Milne MJ. (2018) Is sustainability reporting becoming institutionalised? The role of an issues-based field. Journal of Business Ethics 147(2): 309-326. http://dx.doi.org/10.1007/s10551-015-2931-7.
  • Tregidga H., Milne MJ. and Kearins K. (2018) Ramping Up Resistance: Corporate Sustainable Development and Academic Research. Business & Society 57(2): 292-334. http://dx.doi.org/10.1177/0007650315611459.
  • Russell S., Milne MJ. and Dey C. (2017) Accounts of nature and the nature of accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting. Accounting, Auditing and Accountability Journal 30(7): 1426-1458. http://dx.doi.org/10.1108/AAAJ-07-2017-3010.
  • Birchall SJ., Murphy M. and Milne M. (2016) Mixed methods research: A comprehensive approach for study into the New Zealand voluntary carbon market. Qualitative Report 21(7) 11: 1351-1365.
  • Birchall SJ., Murphy M. and Milne MJ. (2015) Evolution of the New Zealand Voluntary Carbon Market: An Analysis of CarboNZero Client Disclosures. Social and Environmental Accountability Journal 35(3): 142-156. http://dx.doi.org/10.1080/0969160X.2015.1061444.
  • Byrch C., Milne MJ., Morgan R. and Kearins KN. (2015) Seeds of hope? Exploring business actors' diverse understandings of sustainable development. Accounting, Auditing & Accountability Journal 28(5): 671-705. http://dx.doi.org/10.1108/AAAJ-08-2013-1438.
  • Gray R. and Milne MJ. (2015) It's not what you do, it's the way that you do it? Of method and madness. Critical Perspectives on Accounting 32: 51-66. http://dx.doi.org/10.1016/j.cpa.2015.04.005.
  • Higgins C., Milne MJ. and van Gramberg B. (2015) The Uptake of Sustainability Reporting in Australia. Journal of Business Ethics 129(2): 445-468. http://dx.doi.org/10.1007/s10551-014-2171-2.
  • Tregidga H., Milne M. and Kearins K. (2014) (Re)presenting 'sustainable organizations'. Accounting, Organizations and Society 39(6): 477-494. http://dx.doi.org/10.1016/j.aos.2013.10.006.
  • Birchall SJ., Ball A., Mason I. and Milne MJ. (2013) Managing carbon in times of political change: the rise and fall of the New Zealand Carbon Neutral Public Service program. Australasian Journal of Environmental Management 20(1): 63-78. http://dx.doi.org/10.1080/14486563.2012.720455.
  • Milne MJ. and Gray R. (2013) W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting. Journal of Business Ethics 118(1): 13-29. http://dx.doi.org/10.1007/s10551-012-1543-8.
  • Stubbs W., Higgins C. and Milne MJ. (2013) Why do companies not produce sustainability reports? Business Strategy and the Environment 22(7): 456-470. http://dx.doi.org/10.1002/bse.1756.
  • Tregidga H., Kearins K. and Milne MJ. (2013) The Politics of Knowing "Organizational Sustainable Development". Organization & Environment 26(1): 102-129. http://dx.doi.org/10.1177/1086026612474957.
  • Tregidga H., Milne M. and Lehman G. (2012) Editorial. Accounting Forum 36(3): 149. http://dx.doi.org/10.1016/j.accfor.2012.07.002.
  • Tregidga H., Milne MJ. and Lehman G. (2012) Analyzing the quality, meaning and accountability of organizational reporting and communication. Accounting Forum 36(3): 150-153. http://dx.doi.org/10.1016/j.accfor.2012.05.002.
  • Tregidga H., Milne MJ. and Lehman G. (2012) Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research. Accounting Forum 36(3): 223-230. http://dx.doi.org/10.1016/j.accfor.2012.07.001.
  • Milne MJ. and Grubnic S. (2011) Climate Change Accounting Research: Keeping it Interesting and Different. Accounting, Auditing & Accountability Journal 24(8): 948-977. http://dx.doi.org/10.1108/09513571111184715.
  • Kuruppu S. and Milne MJ. (2010) Dolphin Deaths, Organisational Legitimacy and Potential Employees' Reactions to Audited Environmental Disclosures. Accounting Forum 34(1): 1-19. http://dx.doi.org/10.1016/j.accfor.2009.12.001.
  • Milne MJ., Ball A. and Mason I. (2010) The Kyoto seesaw: accounting for GHG emissions 2008 to 2012. Chartered Accountants Journal 89(1): 25-28.
  • Murphy M., Milne MJ., Ball A. and Mason I. (2010) Standards in the voluntary carbon market. Chartered Accountants Journal 89(1): 22-24.
  • Byrch C., Milne MJ., Kearins KN. and Morgan R. (2009) Sustainable Development: What Does it Really Mean? University of Auckland Business Review 11(1): 1-7.
  • Kuruppu S. and Milne MJ. (2009) Assuring stakeholder confidence. Chartered Accountants Journal 88(9): 45-47.
  • Milne MJ., Tregidga H. and Walton S. (2009) Words not Actions! The Ideological Role of Sustainable Development Reporting. Accounting, Auditing & Accountability Journal 22(8): 1211-1257. http://dx.doi.org/10.1108/09513570910999292.
  • Milne M. and Gray R. (2008) International trends in corporate 'sustainability' reporting. Chartered Accountants Journal 87(11): 60-63.
  • Milne M., Guthrie J. and Parker L. (2008) Into the light and engagement: Two decades of interdisciplinary perspectives on accounting, auditing and accountability research. Accounting, Auditing & Accountability Journal 21(2): 117-128.
  • Ball A., Hughs P. and Milne MJ. (2007) Carbon-Neutral Public Services. Review (Public Management and Policy Association) 39: 6-8.
  • Brown J. and Milne MJ. (2007) A First for New Zealand. Chartered Accountants Journal 86(9): 30-31.
  • Byrch C., Kearins KN., Milne M. and Morgan R. (2007) Sustainable "what"? A cognitive approach to understanding sustainable development. Qualitative Research in Accounting & Management 4(1): 26-52. http://dx.doi.org/10.1108/11766090710732497.
  • Llewellyn S. and Milne MJ. (2007) Accounting as Codified Discourse. Accounting, Auditing & Accountability Journal 20(6): 805-824. http://dx.doi.org/10.1108/09513570710830254.
  • Milne MJ., Kearins K. and Walton S. (2006) Creating Adventures in Wonderland: The Journey Metaphor and Environmental Sustainability. Organization 13(6): 801-839. http://dx.doi.org/10.1177/1350508406068506.
  • Tregidga HM. and Milne MJ. (2006) From Sustainable Management to Sustainable Development: A Longitudinal Analysis of a Leading New Zealand Environmental Reporter. Business Strategy and the Environment 15(4): 219-241. http://dx.doi.org/10.1002/bse.534.
  • Gardner CT., Milne MJ., Stringer CP. and Whiting R. (2005) Oral and Written Communication Apprehension in Accounting Students: Curriculum Impacts and Impacts on Academic Performance. Accounting Education: An International Journal 14(3): 313-336.
  • Liyanarchchi G. and Milne MJ. (2005) Comparing the Investment Decisions of Accounting Practitioners and Students: An Empirical Study on the Adequacy of Student Surrogates. Accounting Forum 29(2): 121-135.
  • Chapman R. and Milne MJ. (2004) The triple bottom line: How New Zealand companies measure up. Corporate Environmental Strategy 11(2): 3-16.
  • Chapman R. and Milne MJ. (2004) The triple bottom line: How New Zealand companies measure up. Corporate Environmental Strategy 11(4): 2-37.
  • Chapman R. and Milne MJ. (2004) The Triple Bottom Line: How New Zealand Companies Measure Up. Corporate Environmental Strategy: International Journal for Sustainable Business 11(2): 37-50.
  • Hassall T. and Milne MJ. (2004) Using case studies in accounting education. Accounting Education 13(2): 135-138. http://dx.doi.org/10.1080/09639280410001676594.
  • Hassall T. and Milne MJ. (2004) Using Case Studies in Accounting Education. Accounting Education: An International Journal 12(2): 135-138.
  • Memon A., Milne MJ. and Selsky JW. (2004) Restructuring governance of New Zealand seaports: Geographical impacts of corporatisation. New Zealand Geographer 60(2): 15-27. http://dx.doi.org/10.1111/j.1745-7939.2004.tb01709.x.
  • Memon PA., Milne MJ. and Selsky JW. (2004) Restructuring Governance of New Zealand Seaports: Geographical Impacts of Corporatisation. New Zealand Geographer 60(2): 14-27.
  • Milne MJ., Tregidga H. and Walton S. (2003) The Triple-Bottom-Line: Benchmarking New Zealand’s Early Reporters. University of Auckland Business Review 5(2): 36-50.
  • Gray R. and Milne MJ. (2002) It’s Not Easy To Be Good: Social and Environmental Accountability Needs Legislation. Holyrood Magazine, Supplement on Corporate Social Responsibility in Scotland 80: 8-9.
  • Gray RH. and Milne MJ. (2002) Sustainability Reporting: Who’s Kidding Whom? Chartered Accountants Journal of New Zealand 81(6): 66-70.
  • Gray RH. and Milne MJ. (2002) Sustainable Development Reporting―Is it Really Possible? New Zealand Environment August: 12.
  • Milne MJ. (2002) Positive Accounting Theory, Political Costs and Social Disclosure Analyses: A Critical Look. Critical Perspectives on Accounting 13(3): 369-395.
  • Milne MJ. (2002) The Construction of Journal Quality: No Engagement Detected. Accounting Forum 26(1): 72-86.
  • Milne MJ. and Pattern DM. (2002) Securing Organisational Legitimacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures. Accounting, Auditing & Accountability Journal 15(3): 372-405.
  • Milne MJ., Owen DL. and Tilt CA. (2002) Corporate Environmental Reporting: A Look at Australia and New Zealand. Journal of the Asia Pacific Centre for Environmental Accountability 8(3): 3-7.
  • Adler MJ., Milne MJ. and Stablein R. (2001) Situated Motivation: An Empirical Test in an Accounting Course. Canadian Journal of Administrative Sciences 18(2): 101-115.
  • Milne MJ. (2001) Commentary on "Some Thoughts on Social and Environmental Accountaing Education". Accounting Education: An International Journal 10(4): 369-374.
  • Milne MJ. and McConnell PJ. (2001) Problem-Based Learning: A Pedagogy for Using Case Material in Accounting Education. Accounting Education: An International Journal 10(1): 61-82.
  • Milne MJ. and McConnell PJ. (2001) Problem-based learning: A pedagogy for using case material in accounting education. International Journal of Phytoremediation 21(1): 61-82. http://dx.doi.org/10.1080/09639280122712.
  • Milne MJ., Owen DL. and Tilt CA. (2001) Corporate Environmental Reporting: Are New Zealand Companies Being Left Behind? University of Auckland Business Review 3(2): 24-36.
  • Adler RW., Milne MJ. and Stringer CP. (2000) Identifying and Overcoming Obstacles to Leaner-Centred Approaches in Tertiary Accounting Education: A Field Study of Accounting Educators' Perceptions. Accounting Education: An International Journal 9(2): 113-134.
  • Jackson R., Milne MJ. and Owen DL. (2000) Environmental Reporting and the Medium Sized Company. Social and Environmental Accounting 20(2): 1-5.
  • Milne MJ. (2000) Toward the End of Academic Freedom, Diversity, Judgement and Accountability: A Critique of Cassar and Holmes' (1999) Journal Yardsticks. Accounting, Accountability & Performance 6(1): 99-116.
  • Chan CCC. and Milne MJ. (1999) Investor Reactions to Corporate Environmental Saints and Sinners: An Experimental Analysis. Accounting and Business Research 29(4): 265-279.
  • Milne MJ. (1999) The Promise of Problem-Based Learning. Chartered Accountants Journal of New Zealand 78(2): 37-40.
  • Milne MJ. and Adler RW. (1999) Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing & Accountability Journal 12(2): 237-256. http://dx.doi.org/10.1108/09513579910270138.
  • Milne MJ. and Adler RW. (1999) Exploring the Reliability of Social Disclosures Content Analysis. Accounting, Auditing & Accountability Journal 12(2): 237-256.
  • Milne MJ. and Chan CCC. (1999) Narrative Corporate Social Disclosures: How Much of A Difference Do They Make to Investment Decision-Making? British Accounting Review 31(4): 439-457.
  • Milne MJ. and Owen DL. (1999) European Environmental Reporting Practice Sets the Standard: Can New Zealand Meet the Challenge? Chartered Accountants Journal of New Zealand 78(9): 37-40.
  • Milne MJ., Adler RW. and MacGregor AC. (1999) A Critical Commentary on Wilkinson and Durden's (1998) Measures of Accounting Publishing Productivity. Pacific Accounting Review 11(1): 29-44.
  • Adler RW. and Milne MJ. (1998) Learning to Learn: The Teaching Implications. Education Network Spring: 7.
  • Adler RW. and Milne MJ. (1998) The Challenges of Learner-Centred Education (Part 1). Chartered Accountants Journal of New Zealand 77(1): 12-17.
  • Adler RW. and Milne MJ. (1998) The Challenges of Learner-Centred Education (Part 2). Chartered Accountants Journal of New Zealand 77(2): 31-33.
  • Adler RW. and Milne MJ. (1997) A Day of Active-Learning: An Accounting Educators' Symposium. Accounting Education: An International Journal 6(3): 273-280.
  • Adler RW. and Milne MJ. (1997) Commentary: A day of active-learning: An accounting educators' symposium. International Journal of Phytoremediation 21(1): 273-280. http://dx.doi.org/10.1080/096392897331505.
  • Adler RW. and Milne MJ. (1997) Improving the Quality of Accounting Students' Learning Through Action-Orientated Learning Tasks. Accounting Education: An International Journal 6(3): 191-215.
  • Adler RW. and Milne MJ. (1997) Promoting Active Learning. Chartered Accountants Journal of New Zealand 76(5): 65-66.
  • Adler RW. and Milne MJ. (1997) Translating Ideals into Practice: An Examination of International Accounting Bodies' Call for Curriculum Changes and New Zealand Tertiary Institutions' Assessment Methods. Accounting Education: An International Journal 6(2): 1-16.
  • Adler RW. and Milne MJ. (1997) Translating ideals into practice: An examination of international accounting bodies' calls for curriculum changes and new zealand tertiary institutions' assessment methods. International Journal of Phytoremediation 21(1): 109-124. http://dx.doi.org/10.1080/096392897331523.
  • Adler RW. and Milne MJ. (1996) Communication Skills and Attitude. Chartered Accountants Journal of New Zealand 73(11): 28-32.
  • Adler RW. and Milne MJ. (1996) Participative Learning. Chartered Accountants Journal of New Zealand 75(2): 9-13.
  • Hackston D. and Milne M. (1996) Some Determinants of Social and Environmental Disclosures in New Zealand Companies. Accounting, Auditing & Accountability Journal 9(1): 77-108.
  • Milne M. (1996) On Sustainability, the Environment and Management Accounting. Management Accounting Research 7(1): 135-161.
  • Milne MJ. (1996) Capitalising and Appropriating Society's Rights to Clean Air: A Critical Commentary on The Problem with Reporting Pollution Allowances. Critical Perspectives on Accounting 7(6): 681-695.
  • Adler RW. and Milne MJ. (1995) Increasing Learner-Control and Reflection: Toward Learning-to-Learn in an Undergraduate Management Accounting Course. Accounting Education: An International Journal 4(2): 105-119.
  • Adler RW. and Milne MJ. (1995) Learning-to-Learn in an Undergraduate Management Accounting Course: Some Instructors' Experiences. Accounting and Business Review 2(1): 125-145.
  • Milne MJ. (1992) Is the Act Soft on Polluters? Terra Nova (15): 34-37.
  • Milne MJ. (1991) Accounting, Environmential Resource Values, and Non-Market Valuation Techniques for Environmental Resources: A Review. Accounting, Auditing & Accountability Journal 4(3): 81-109.
Edited Volumes
  • Russell S; Milne MJ; Dey C (Ed.) (2017) Ecological Accounts: Making non-human worlds (in)visible during moments of socio-ecological transformation. Accounting, Auditing & Accountability Journal 30(7)Bradford: UK.: Emerald Publishing Limited. 1426-1638.
  • Tregidga H. and Milne M. (2012) Accounting Forum 36(3), Special Issue: Analyzing the Quality, Meaning and Accountability of Organizational Communication. Amsterdam: Elsevier. 149-230.
  • Milne MJ. and Grubnic S. (2011) Accounting, Auditing & Accountability Journal 24(8), Special Issue: Climate change, green house gas accounting, auditing and accountability. Bradford: Emerald Publishing Group Ltd. 295pp. http://dx.doi.org/10.1108/09513571111184715.
  • Kern T., McGuigan N., Ball A. and Milne MJ. (2009) Collected Papers of CSEAR 2009: The 8th Australasian Conference on Social and Environmental Accounting Research Internet Proceedings. Christchurch: CSEAR.
  • Milne MJ., Guthrie J. and Parker L. (2008) Accounting, Auditing & Accountability Journal, 21(2). Special issue: Into the light and engagement: 20 years of the AAAJ. Bradford: Emerald Publishing Group Ltd. 209pp.
  • Llewellyn S. and Milne MJ. (2007) Accounting, Auditing & Accountability Journal, 20(6). Special Issue: Accounting as Codified Discourse. Bradford: Emerald Publishing Group Ltd. 137pp.
  • Hassall T. and Milne MJ. (2004) Accounting Education, 13(2). Special Issue: Using Case Studies in Accounting Education. London: Taylor and Francis. 149pp.
Chapters
  • Milne M. (2021) Down Under Dave: Nudging New Zealand environmental reporters to do better. In Gray R; Humphrey C; O'Dwyer B (Ed.), Social Accounting: Protecting Rights, Confronting the Powerful and Enhancing Wellbeing - Essays in Honour of Professor David Owen London: Palgrave Macmillan.
  • Chirapattanakorn U., Milne MJ. and Crombie N. (2018) Sustainability Reporting in New Zealand: Is it set to improve? In Proxima (Ed.), Towards Transparency: Sustainability reporting practice in New Zealand 2018: 24-24.
  • Gray R. and Milne MJ. (2018) Species extinction and closing the loop of argument: Imagining accounting and finance as the potential cause of human extinction. In Atkins J; Atkins B (Ed.), Around the World in 80 Species: Exploring the Business of Extinction: 119-132. London: Routledge. http://dx.doi.org/10.4324/9780429437397-4.
  • Adler R. and Milne MJ. (2014) Improving the Quality of Accounting Students' Learning Through Action-Oriented Learning Tasks. In Wilson RMS (Ed.), Accounting Education Research: Prize Winning Contributions London: Routledge.
  • Adler RW., Milne MJ. and Stringer CP. (2014) Identifying and Overcoming Obstacles to Learner-Centred Approaches in Tertiary Accounting Education: A Field Study of Accounting Educators' Perceptions. In Wilson RMS (Ed.), Accounting Education Research: Prize-winning Contributions London: Routledge.
  • Buhr N., Gray R. and Milne MJ. (2014) Histories, rationales and future prospects for sustainability reporting. In Unerman J; Bebbington J; O'Dwyer B (Ed.), Sustainability Accounting and Accountability (2nd ed.): 51-70. London: Routledge.
  • Buhr N., Gray R. and Milne MJ. (2014) Histories, rationales, voluntary standards and future prospects for sustainability reporting: CSR, GRI, IIRC and beyond. Sustainability Accounting and Accountability: Second Edition: 51-71.
  • Milne MJ. (2013) Phantasmagoria, Sustain-a-Babbling in Social and Environmental Reporting. In Jack L; Davison J; Craig R (Ed.), The Routledge Companion to Accounting Communication: 135-153. Abingdon: Routledge.
  • Chan CCC. and Milne MJ. (2010) Investor Reactions to Corporate Environmental Saints and Sinners: An Experimental Analysis. In Gray R; Bebbington J; Gray S (Ed.), Social and Environmental Accounting Vol 2: 259-284. London: Sage Publications.
  • Milne MJ. (2010) On Sustainability; the Environment and Management Accounting. In Gray R; Bebbington J; Gray S (Ed.), Social and Environmental Accounting, Volume 1: 285-315. London: SAGE.
  • Milne MJ. (2007) Downsizing Reg (Me and You)! Addressing the 'real' sustainability agenda at work and home. In Gray R; Guthrie J (Ed.), Social Accounting, Mega Accounting and Beyond: A Festschrift in Honour of M.R. Mathews: 49-66. St Andrews: CSEAR Publishing.
  • Milne MJ. and Gray RH. (2007) Future Prospects for Corporate Sustainability Reporting. In Unerman J; Bebbington J; O'Dwyer B (Ed.), Sustainability Accounting and Accountability: 184-208. London: Routledge.
  • Ball A. and Milne M. (2005) Sustainability and Management Control. In Berry AJ; Broadbent J; Otley D (Ed.), Management Control: Theories, Issues and Performance (2nd ed.): 314-337. London: Palgrave.
  • Gray RH. and Milne MJ. (2004) Towards Reporting On The Triple Bottom Line: Mirages, Methods and Myths. In Henriques A; Richardson J (Ed.), The Triple Bottom Line: Does it All Add Up?: 70-80. London: Earthscan.
  • Milne MJ. (1994) The Non-Market Valuation of Environmental Resources. In Memon PA; Morgan R (Ed.), The New Zealand Environment: A Guide for Environmental Impact Assessors: 193-202. Dunedin: University of Otago.
Conference Contributions - Published
  • Mason IG., Milne MJ. and Ball A. (2012) Our place is special: The response of a major fossil-fuel company to emissions trading developments in New Zealand. In Proceedings,: 18pp.
  • Ball A., Mason I., Miller B. and Milne M. (2009) Carbon neutrality: A management control strategy for climate change or modern day hocus-pocus? In Proceedings: 29pp.
  • Milne MJ., Tregidga H. and Walton S. (2008) Words of action: The centrist and pragmatic discourse of sustainable development reporting. In Academy of Management 2008 Annual Meeting: The Questions We Ask, AOM 2008 http://dx.doi.org/10.5465/ambpp.2008.33725371.
  • Milne MJ., Tregidga HM. and Walton SC. (2008) Words of Action: The Centrist and Pragmatic Discourse of Sustainable Development Reporting. In.
  • Milne M., Ball A. and Gray R. (2007) From soothing palliatives and towards ecological literacy: A critique of the Triple Bottom Line. In : 28pp.
  • Milne MJ. (2001) Debating Accounting Research Journal Rankings: Empirical Issues From a Citation-based Analysis and Theoretical Dilemmas. In.
  • Milne MJ., Owen DL. and Tilt CA. (2001) Stand Alone Corporate Environmental Reports: Perceptions of Australian and New Zealand Issuers and Users. In : 156-167.
  • Adler R., Milne MJ. and Stablein R. (1998) Predicting Student Motivation: The Impact of Enriched Learning Environments and Student Growth Need Strength. In Proceedings of ASAC 98 19(10): 15-27.
  • Adler RW. and Milne MJ. (1997) Media Exposure, Company Size, Industry, and Social Disclosure Practices. In.
  • Adler RW. and Milne MJ. (1994) Encouraging Student Responsibility for Learning. In : 12-21.
Conference Contributions - Other
  • Milne M. and Tregidga H. (2021) Rob Gray's Accountability Legacy: Reinstating a Critical Concern for Stakeholders, Democracy and the Environment. Virtual: Asia-Pacific Interdisciplinary Perspectives on Accounting, 18-18 Feb 2021.
  • Stubbs W., Higgins C. and Milne M. (2019) Neither a useful nor (an entirely) useless means to corporate accountability: Integrated reporting and non-financial stakeholders. University of St. Andrews, Scotland: 31st International Congress on Social and Environmental Accounting Research, 26-29 Aug 2019.
  • Milne MJ. and Gray R. (2018) Musings on accountants' (mis)representations of human-nature interactions. Bristol: Financial Reporting and Business Communication Conference, 4-6 Jul 2018.
  • Stubbs W., Milne MJ. and Higgins C. (2018) Integrated reporting: is it useful for stakeholders’ decision-making? Bristol, United Kingdom: Financial Reporting and Business Communication Conference, 4-6 Jul 2018.
  • Tregidga H., Milne MJ. and Kearins K. (2018) Not at Our Table: Stakeholder Exclusion and (Ant)agonistic Disputes. Monash University, Melbourne: Australasian Conference on Social and Environmental Accounting, 5-7 Dec 2018.
  • Wright H., Milne MJ. and Tregidga H. (2018) Still Desperately Seeking Volunteers: On the absence of social and environmental reporting in New Zealand. Edinburgh University: Interdisciplinary Perspectives on Accounting, 11-13 Jul 2018.
  • Kuruppu S. and Milne MJ. (2016) When to report and when not to report: Understanding how a company manages reputation to maintain legitimacy. RMIT Melbourne: Asia-Pacific Interdisciplinary Research in Accounting (APIRA), 13-15 Jul 2016.
  • Scobie M., Milne M. and Love T. (2016) It might never happen, or will it? The process of rendering (un)accountability in the deep-sea oil exploration arena. Melbourne, Australia: 8th Asia-Pacific Interdisciplinary Research in Accounting Conference, 13-15 Jul 2016.
  • Wright H., Milne MJ. and Tregidga H. (2016) An Enigma Set to Remain a Fizzer? On the Absence of Social and Environmental Reporting in New Zealand. RMIT, Melbourne, Australia: Asian Pacific Interdisciplinary Research in Accounting, 13-15 Jul 2016.
  • Higgins C., Stubbs W. and Milne MJ. (2015) Is sustainability reporting becoming institutionalised? The role of an issues-based field. Bristol, UK: 19th Annual Financial Reporting and Business Communication Conference, 2-3 Jul 2015.
  • Milne MJ. and Gray RH. (2015) The Hunting of the Absurd (CEP): An Agony in Eight Fits - the unbelievable in pursuit of the inconceivable. Sydney, Australia: 13th Australasian Conference on Social and Environmental Accounting Research, 10-11 Dec 2015.
  • Higgins CP., Stubbs W. and Milne MJ. (2014) An Institutional Account of Why Companies Do Not Produce Sustainability Reports. Philadelphia, PA, USA: The Power of Words: Academy of Management Annual Meetings, 1-5 Aug 2014.
  • Kurrupu SC. and Milne MJ. (2013) Managing reputation and maintaining legitimacy: Understanding a company's responses to sustainability issues. St Andrews University, UK: The 25th CSEAR International Congress on Social & Environmental Accounting Research (CSEAR 2013), 3-6 Sep 2013.
  • Milne MJ. and Gray RH. (2013) The Birds and the Bees: Crass Empiricism and Corporate Environmental Performance. School of Management, St Andrews University, Scotland: The 25th International Congress on Social & Environmental Accounting Research (CSEAR 2013), 3-6 Sep 2013.
  • Birchall SJ., Ball A., Mason I., Milne M. and Murphy M. (2011) New Zealand Government Organisations and Carbon Neutrality: Should the Carbon Neutral Public Service Programme have been Scrapped? Toronto, Canada: American Canadian Conference for Academic Disciplines (IJAS), 23-26 May 2011.
  • Byrch C., Milne MJ., Morgan R. and Kearins K. (2011) Relating the Meaning of Sustainable Development to Business Practice. Launceston, Australia: 10th Centre for Social & Environmental Accounting Research Australasian Conference (CSEAR), 5-7 Dec 2011.
  • Higgins C., Milne MJ. and VanGramberg B. (2011) The State of Play: Sustainable Development Reporting in Australia. Wellington, New Zealand: 25th Annual Australian and New Zealand Academy of Management Conference (ANZAM), 7-9 Dec 2011.
  • Higgins C., Milne MJ. and VanGramberg B. (2011) Towards a More Nuanced Understanding of Sustainable Development Reporting in Australia. Launceston, Tasmania: Conference on Social and Environmental Accounting Research, 5-7 Dec 2011.
  • Kuruppu S. and Milne MJ. (2011) Managing reputation and maintaining legitimacy: Understanding a company's responses to sustainability issues. Launceston, Australia: 10th Centre for Social & Environmental Accounting Research Australasian Conference (CSEAR), 5-7 Dec 2011.
  • Kuruppu S. and Milne MJ. (2011) Operationalising sustainability: Tensions and synergies between conventional Management Controls Systems and Environmental Management Systems. Wellington, New Zealand: 5th New Zealand Management Accounting Conference, 17-18 Nov 2011.
  • Milne MJ. and Byrch C. (2011) Sustainability, Environmental Pragmatism and the Triple Bottom Line: Good Question, Wrong Answer? Launceston, Australia: The 10th Australasian Conference on Social and Environmental Accounting Research, 5-7 Dec 2011.
  • Tregidga HM., Milne MJ. and Kearins KN. (2011) Sustainable Development as a Floating Signifier: Recognising Space for Resistance. Launceston, Australia: The 10th Australasian Conference on Social and Environmental Accounting Research, 5-7 Dec 2011.
  • Birchall J., Ball A., Mason I. and Milne M. (2010) Environmental and Economic Benefits of the New Zealand Carbon Neutral Public Sector Programme. Albury Wodonga, Australia: 9th Centre for Social & Environmental Accounting Research (CSEAR) Australasian Conference, 5-7 Dec 2010.
  • Milne MJ. and Byrch C. (2010) Compromising Sustainability? Environmental Pragmatism and the Triple Bottom Line. Loughborough University, UK: Journal of Management Studies Conference 2010: Foundations of Sustainability, 27-29 Sep 2010.
  • Tregidga H., Milne MJ. and Kearins K. (2010) Sustainable Development as a Floating Signifier: The Foundations for Resistance and Change in the Organisational Context. Loughborough University, UK: Journal of Management Studies Conference 2010: Foundations of Sustainability, 27-29 Sep 2010.
  • Ball A., Mason I. and Milne MJ. (2009) Management and Accounting for the Climate Crisis: The New Zealand Carbon Neutral Public Sector Programme. Dundee, UK: BAA Annual Conference 2009, 30 Mar-1 Apr 2009.
  • Tregidga H., Milne M. and Kearins K. (2009) The politics of knowing 'organisational sustainable development'. Innsbruck, Austria: Interdisciplinary Perspectives on Accounting 2009, 9-11 Jul 2009.
  • Ball A., Mason I. and Milne M. (2008) Management and accounting for the climate crisis: the New Zealand carbon neutral public sector programme. University of South Australia, Adelaide, Australia: 7th Australasian Conference on Social and Environmental Accounting Research, 7-9 Dec 2008.
  • Milne MJ., Ball A. and Gray R. (2008) Wither Ecology? The Triple Bottom Line, The Global Reporting Initiative and the Institutionalization of Sustainable Development Reporting. Anaheim, CA, USA: American Accounting Association Annual Meeting, 3-6 Aug 2008.
  • Tregidga HM., Milne MJ. and Kearins KN. (2008) (Re)Presenting Sustainable Organisations: A New Discursive Identity. Anaheim, CA, USA: 2008 Academy of Management Annual Meeting, 8-13 Aug 2008.
  • Ball A. and Milne MJ. (2007) Talking to Ourselves? The intellectual and activist failure of social accountants and what to do about it. Sydney, Australia: 6th Australasian Conference on Social and Environmental Accounting Research (CSEAR 2007), 2-4 Dec 2007.
  • Tregidga HM., Milne MJ. and Kearins KN. (2007) The Role of Discourse in Bridging the Text and Context of Corporate Social and Environmental Reporting. Auckland, NZ: Asia-Pacific Interdisciplinary Research into Accounting Conference, 7-9 Jul 2007.
  • Tregidga HM., Milne MJ. and Kearins KN. (2006) The Role of Discourse in Bridging the Text and Context of Corporate Social and Environmental Reporting. Wellington, New Zealand: 5th Australasian Conference on Social and Environmental Accounting Research (CSEAR), 22-24 Nov 2006.
  • Byrch C., Kearins K., Milne MJ. and Morgan R. (2005) Sustainable 'What'? A Cognitive Mapping Approach to Understanding Sustainable Development. University of Leeds, Leeds, UK: Business Strategy and Environment Conference, 4 Sep 2005.
  • Milne MJ. and Ball A. (2005) Examining the Triple Bottom Line: From Soothing Palliatives and Towards Ecological Literacy. Deakin University, Melbourne, Australia: 4th Australasian Centre for Social and Environmental Accounting Research Conference, 30 Mar 2005.
  • Milne MJ., Ball A. and Gray R. (2005) From Soothing Palliatives and Towards Ecological Literacy: A Critique of the Triple Bottom Line. University of Basel, Switzerland: International Sustainability Conference, 13 Oct 2005.
  • Tregidga H. and Milne MJ. (2004) Enabling and Constraining: The Role of Context in the Longitudinal Development of a Leading Corporate Social and Environmental Reporter. Nottingham University Business School, Nottingham: International Centre for Corporate Social Responsibility Conference, 22 Oct 2004.
  • Milne MJ., Kearins K. and Walton S. (2003) Business makes a 'journey' out of 'sustainability': creating adventures in wonderland? Seattle, WA, USA: Academy of Management Annual Meetings, 3 Aug 2003.
  • Milne MJ., Tregidga H. and Walton S. (2003) Playing with Magic Lanterns: The New Zealand Business Council for Sustainable Development and Corporate Triple Bottom Line Reporting. Lancaster University, Lancaster, UK: Critical Management Studies, 7 Jul 2003.
Reports
  • Jollands S., Burns J. and Milne M. (2019) Natural capital accounting: Revisiting the elephant in the boardroom. In Natural capital accounting: Revisiting the elephant in the boardroom, Association of International Certified Professional Accountants. Commissioned by Chartered Institute of Management Accountants (CIMA). 1-12.
  • Stubbs W., Higgins C. and Milne MJ. (2017) An exploration of the information needs of selected stakeholders of integrated reporting. In An exploration of the information needs of selected stakeholders of integrated reporting, CPA Australia. Commissioned by CPA Australia. 1-37.
  • Higgins C., Stubbs W. and Milne MJ. (2012) Sustainability reporting and non-reporters: Understanding why companies do not produce sustainability reports.Commissioned by Certified Practising Accountants of Australia. 28pp.
  • Milne MJ. and McConnell P. (1999) Problem-Based Learning: Its Implementation and Evaluation in Undergraduate Cost and Management Accounting, Report to the Coopers & Lybrand Peter Barr Fellowship Committee.Commissioned by Institute of Chartered Accountants of New Zealand. 131.
  • Adler RW. and Milne MJ. (1997) Overcoming Obstacles to Improving the Quality of Accounting Students' Learning, Report to the Peter Barr Fellowship Committee.Commissioned by Institute of Chartered Accountants of New Zealand. 78.

Editorial Work

Displaying all items.
  • Accounting and the Public Interest Editorial Board Member ( 2007 - 2023)
  • Accounting Education: An International Journal Editorial Board Member ( 2002 - 2006)
  • Accounting Forum Editorial Board Member ( 1996 - 2023)
  • Accounting Research Journal Editorial Board Member ( 2008 - 2023)
  • Accounting, Auditing and Accountability Journal Editorial Board Member ( 2000 - 2023)
  • Australian Accounting Review Editorial Board Member ( 2006 - 2009)
  • Journal of Business Ethics Editorial Board Member ( 2016 - 2023)
  • Journal of Business Ethics, Accounting Editor Editor ( 2013 - 2016)
  • Journal of Sustainable Finance and Investment Editorial Board Member ( 2009 - 2012)
  • Pacific Accounting Review Editorial Board Member ( 2010 - 2023)
  • Pacific Accounting Review, Editor Co-editor ( 2007 - 2010)
  • Qualitative Research in Accounting and Management Editorial Board Member ( 2003 - 2014)
  • Social and Environmental Accountability Journal Editorial Board Member ( 2008 - 2023)
  • Special Issue Accounting Education: An International Journal Editor, Special Issue ( 2001 - 2004)
  • Special Issue Accounting, Auditing & Accountability Journal Editor, Special Issue ( 2004 - 2007)
  • Special Issue Accounting, Auditing and Accountability Journal Editor, Special Issue ( 2007 - 2008)
  • Special Issue Accounting, Auditing and Accountability Journal: Ecological Accounts Editor, Special Issue ( 2013 - 2017)
  • Special Issue Accounting, Auditing and Accountability Journal: Greenhouse Gas Accounting and Auditing Editor, Special Issue ( 2009 - 2012)
  • Special Issue of Accounting Forum on Organisational Communication Editor, Special Issue ( 2009 - 2012)
  • Special Issue Sustainability Accounting, Management and Policy Journal: Critical Case Studies in Organisational Accountabiltiy Editor, Special Issue ( 2016 )
  • Sustainability Accounting, Management and Policy Journal Editorial Board Member ( 2009 - 2023)
  • The British Accounting Review Editorial Board Member ( 2001 - 2006)
  • The British Accounting Review, Associate Editor Associate Editor ( 2006 - 2023)

Review and Refereeing

Displaying all items.
  • Chartered Institute of Management Accountants (CIMA) (UK) ( 2009 )

Affiliations

  • Academy of Management (Professional Organisation): Member
  • Agenzia Nazionale di Valutazione del Sistema Universitario e della Ricerca (Government): Peer Reviewer (2012)
  • Alpine Club (Professional Organisation): Member, Canterbury-Westland
  • American Accounting Association (AAA) (Professional Organisation): Member
  • Centre for Social and Environmental Accounting Research (CSEAR) (Professional Organisation): International Associate (1992-2014), University of St. Andrews, Scotland
  • Certified Practising Accountants of Australia (CPA Australia) (Professional Organisation): Fellow
  • Royal Society of New Zealand (RSNZ) (Professional Organisation): Marsden Fund EHB Panelist (2010-2012)
  • Swiss National Science Foundation (Professional Organisation): Research Grant Referee
  • Tertiary Education Commision (TEC) (Government): PBRF Specialist Advisor BEC Panel (2006, 2012)

Future Research

  • Carbon accounting for business activities
  • Discourse analyses of producers and consumers of environmental texts
  • Organisational communication and the construction of management identity
  • Can we really measure academic quality?
  • Ecological sustainability and tertiary institutions
  • Ecological literacy

Key Methodologies

  • Content analysis
  • Discourse theory & analysis
  • Multivariate analyses
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