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Tackling the integration challenge between environmental strategy and environmental management accounting.
- Source :
- Accounting, Auditing & Accountability Journal; 2023, Vol. 36 Issue 1, p63-95, 33p
- Publication Year :
- 2023
-
Abstract
- Purpose: The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM). Design/methodology/approach: The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka. Findings: This study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities. Originality/value: This is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 09513574
- Volume :
- 36
- Issue :
- 1
- Database :
- Complementary Index
- Journal :
- Accounting, Auditing & Accountability Journal
- Publication Type :
- Academic Journal
- Accession number :
- 161207689
- Full Text :
- https://doi.org/10.1108/AAAJ-03-2020-4452