Environmental Management Accounting An Introduction And Case Studies For Australia

In contrast, recent management accounting literature has addressed the contribution of the broader field of management accounting to handling institutional changes and pressures.

For example, the adoption of new management accounting innovations enables organisations to deal with institutional pressures through negotiating multiple and conflicting objectives and adopting appropriate institutional logics from the organisational field (Gibassier, 2017; Jӓrvinen, 2016).

The paper provides case study evidence of the interaction of potential drivers of EMA adoption.

To date, there has been limited research into the environmental accounting practices of public water organisations (but see Burritt, 2004; Cashman and Lewis, 2007; Moore, 2008, Egan, 2014, for example, in relation to the adoption of EMA more broadly – typically in the context of various forms of environmental 2017).

Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.

This article is © Emerald Group Publishing and permission has been granted for this version to appear here (It also enabled thehospitals to switch to mercury-free alternatives and Ethylene Oxide minimization. Target Sectors / Stakeholders Businesses, companies have extensively used EMA principles in their accounting systems.Local governments have also begun to adopt EMA in their public budgets. Scale of Operation Accounting systems in individual companies, businesses, local governments, public utilities etc. Economic, technical, socio-cultural, socio-economic, or political rationales may underpin the organisational implementation of EMA.While multiple rationales may be drawn upon, prior research suggests that the most influential tends to be a desire to ensure economic efficiency (Herzing 2012).Institutional logics comprise formal and informal rules of action and interactions along with interpretations that guide and constrain decision makers (Thornton and Ocasio, 1999) to obtain legitimacy (Friedland, 2012) within fields of activity.The use of management accounting tools, particularly management control systems (MCS), helps organisations to strategically respond to institutional pressures for sustainability (Norris and O’Dwyer, 2004; Tucker and Parker, 2015; Wijethilake of these factors in practice.uses cookies to personalize content, tailor ads and improve the user experience. By using our site, you agree to our collection of information through the use of cookies. Design/methodology/approach – The primary research involves case analysis of three companies in the Australian water supply industry, drawing on interviews, internal documents and publicly available documents, including annual reports.Findings – Two key drivers for the adoption and emergence of EMA are: the emergence of a government regulator in the form of the Essential Services Commission (ESC); and community expectations with regard to environmental performance and disclosure.

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