On the interplay between environmental reporting and management accounting change |
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Institution: | 1. 1400 Washington Avenue, School of Business, University at Albany, SUNY, Albany, NY 12222, United States;2. Institute of Management Accountants, Montvale, NJ 07645, United States;3. Skidmore College, Saratoga Springs, NY 12866, United States |
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Abstract: | This paper investigates how environmental reporting (ER) and environment-related management accounting (EMA) practices may interact in the process of responding to disturbances of the natural environment (e.g., changes in environmental regulation, green consumerism, societal pressures for environmentally-responsible conduct). Based on data gathered in four Belgian case companies, we find that the emergence of an interplay between ER and EMA practices is related to the change pathways followed by these disturbances. Moreover, the strength of the environmental disturbances, top management commitment and the presence of an environmental champion are important contingent factors in understanding the development of a recursive relationship. Finally, the findings illustrate that an interplay between ER and EMA practices has the potential to foster or stifle organizational greening. |
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Keywords: | Eco-efficiency Environmental reporting Environment-related management accounting (EMA) Organizational change Semi-structured interviews Voluntary disclosure |
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