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Environmental Management Accounting Adoption Through Institutional Theory Perspective: A Review Of Literature

HBP Chathurangani DHU Hemathilake

Subject area: Management and Commerce  ·  Area of research: Management Accounting

Abstract

Environmental management Accounting is emerged tool with the management accounting. It is essential to adopt environmental management accounting practice to an organization as contemporary business environment is to beeco-friendly. Through this development in management accounting, it is vital to understand how this accounting technique adopts based on institutional influence. Many prior studies conduct in both developed and developing countries. Most of researches conclude that regulatory influence is highly affected to adopt EMA practice among country through rules and penalties.

References

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[2] Bruce Clemens, Lynn Bakstran, (2010) "A framework of theoretical lenses and strategic purposes to describe relationships among firm environmental strategy, financial performance, and environmental performance", Management Research Review, Vol. 33 Issue: 4, pp.393- 405, https:// 80

[3] Chathurangani, HBP. Madhusanka, KJS. (2018). Environmental Management Accounting (EMA) adoption among listed manufacturing companies in Sri Lanka: Institutional Theory Perspective. International Journal of Business Management and Finance Research, Vol. 01 No 01, 44-55

[4] Covaleski, Mark A.Dirsmith, M. W., Covaleski, M. a, & Dirsmith, M. W. (1988). An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category. Administrative Science Quarterly, 33(4), 562–587. https://

[5] Gunarathne, A. D. N., & Alahakoon, Y. (2016). Environmental Management Accounting Practices and their Diffusion: The Sri Lankan Experience. NSBM Journal of Management, 2(1), 1. https://

[6] Gunarathne, N & Lee, KH 2015, ‘Environmental management accounting (EMA) for environmental management and organizational change’, Journal of Accounting & Organizational Change, vol. 11, no. 3, pp. 362 – 383.

[7] Hussain, M., & Gunasekaran, A. (2002). Non‐ financial management accounting measures in Finnish financial institutions. European Business Review, 14(3), 210 –229. https://

[8] Hussain, M.M. & Hoque, Z. (2002), “Understanding non-financial performance measurement practices in Japanese banks: a new institutional sociology perspective”, Accounting and Accountability Journal, Vol. 15 No. 2, pp. 162- 183.

[9] Jalaludin, D., Sulaiman, M., & Nazli Nik Ahmad, N. (2011). Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective. Social Responsibility Journal, 7(4), 540–557. https://

[10] Jalaludin, D., Sulaiman, M., & Nik Ahmad, N. N. (2010). Environmental Managament Accounting: An Empirical Investigation of Companies in Malaysia. Journal of Asia-Pacific Centre for Environmental Accountability, 16(3), 31–45.

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[12] Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental Management Accounting Practices in Small Medium Manufacturing Firms. Procedia - Social and Behavioral Sciences, 172, 619 –626. https://

[13] Lapsley, I., & Pallot, J. (2000). Accounting, management and organizational change: A comparative study of local government. Management Accounting Research, 11(2), 213– 229. https://

[14] Media,S.,(2006). Retrived from https://www.accountingweb.com/aa/auditing/what -is-environmental accounting

[15] Xiaomei, L.(2004). Theory and practice of environmental management accounting. International Journal of Technology Management & Sustainable Development, Volume 3, Number 1, 1 April 2004, pp. 47- 57(11).Fromhttp://www.ingentaconnect.com/cont ent/intellect/tmsd/2004/00000003/00000001/art00 004

How to cite this paper

HBP Chathurangani, DHU Hemathilake "Environmental Management Accounting Adoption Through Institutional Theory Perspective: A Review Of Literature" Iconic Research And Engineering Journals Volume 2 Issue 12 2019 Page 215-217
HBP Chathurangani, DHU Hemathilake "Environmental Management Accounting Adoption Through Institutional Theory Perspective: A Review Of Literature" Iconic Research And Engineering Journals, vol. 2, no. 12, Jun. 2019
HBP Chathurangani, DHU Hemathilake (2019). Environmental Management Accounting Adoption Through Institutional Theory Perspective: A Review Of Literature. Iconic Research And Engineering Journals, 2(12).
HBP Chathurangani, DHU Hemathilake "Environmental Management Accounting Adoption Through Institutional Theory Perspective: A Review Of Literature" Iconic Research And Engineering Journals, vol. 2, no. 12, Jun. 2019.
@article{1701309,
      author = {HBP Chathurangani, DHU Hemathilake},
      title = {Environmental Management Accounting Adoption Through Institutional Theory Perspective: A Review Of Literature},
      journal = {Iconic Research And Engineering Journals},
      year = {2019},
      volume = {2},
      number = {12},
      pages = {215-217},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1701309.pdf},
      abstract = {Environmental management Accounting is emerged tool with the management accounting. It is essential to adopt environmental management accounting practice to an organization as contemporary business environment is to beeco-friendly. Through this development in management accounting, it is vital to understand how this accounting technique adopts based on institutional influence. Many prior studies conduct in both developed and developing countries. Most of researches conclude that regulatory influence is highly affected to adopt EMA practice among country through rules and penalties.},
      month = {June},
  }