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.